Cost vs.

benefit analysis
In Tennessee, all companies applying for property tax subsidies are required to complete a cost-benefit form.
While it shows the benefits how much a company is expected to contribute to the economy and in sales tax
the forms rarely show the cost to the government coffers, in forgone property taxes.

2
3

1
The sections with Number of New Jobs
Here is where companies indicate they will create a
specific number of jobs.

2
The sections with Total of Direct and Indirect
Income, Total of New Annual State Sales Tax
and New Annual Local Sales Tax
This is where companies estimate how much their new
expansion will contribute to the economy and tax base.

3
The section titled To be completed
by Comptroller of Treasury
This is where the costs would be entered, but it
is not completed. Local industrial development
boards usually approve the subsidies without
this information. They then send the form to the
Comptroller, where it sits in a file cabinet.