An examination of the geographic distribution of property tax exemptions given to businesses in 2005 by the nine state-regulated Industrial Development Agencies (IDAs) in the Buffalo/Niagara metro area reveals they have subsidized job creation outside of the region’s oldest, most densely populated and most transit-accessible areas, despite the fact those areas are most in need of jobs and reinvestment. The exemptions’ sprawling, pro-suburban bias is especially evident in Erie County and far less problematic in Niagara.