Cook County, Illinois , offers a companion 25 percent credit for properties there. Wisconsin has addressed a tax issue that has proven problematic in cities all over the country, namely, the payment of back taxes on abandoned sites. Wisconsin allows cancellation of delinquent taxes for new purchasers as part of an agreement to clean up contaminated property. Ohio offers a state franchise or income tax credit for Phase I and II assessment and cleanup costs. Programs Massachusetts is developing a Reclamation Pay-back Fund.
Several states target their brownfield tax incentives to job creation that's linked to site reuse.
Michigan recently authorized the establishment of Brownfield Redevelopment Authorities, which have TIF and bonding authority. These authorities focus on brownfield projects, and they can establish a site reme-diation revolving fund from tax increments captured after cleanup is paid for. Missouri offers a variety of property and job creation tax incentives, for up to ten years, as part of its Brownfield Redevelopment Program. Oregon has authorized a brownfield project pilot insurance initiative, as part of the state's capital access program. This effort will bring the advantage of environmental insurance to small sites.