Tracker
Data center tax breaks and community payments
Tax abatements, exemptions, payment-in-lieu-of-taxes deals and community benefit payments, as published. 83 of 186 projects have documented terms.
| Project | Incentive | Value / term | Payments & benefits | Promised jobs |
|---|---|---|---|---|
| Fermi America Project Matador Amarillo, Carson County, TX | Carson County tax abatement agreement in two parts: $3 per square foot for data centers and $2,500–$2,750 per megawatt for generation | 10 years | — | — |
| PORTS-Pike Technology Campus Piketon, Pike County, OH | $40 million community benefits agreement from SB Energy; OpenAI adds a $40 million community grant fund | — | — | 2,500 |
| Stratos Project Box Elder County, UT | Project in a MIDA project area; MIDA imposes a Municipal Energy Sales and Use Tax of at least 0.5% on data center campuses | — | MIDA-County Agreement 26-15: master developer to make three annual upfront payments of $5.4 million to the county, starting with the first building permit; MIDA to adjust its municipal energy tax so the county receives at least $10,000 per MW of installed generation capacity annually | 2,000 |
| Monarch Compute Campus Point Pleasant, Mason County, WV | $62.5 million forgivable state loan approved in 2023 to affiliate Mountaineer GigaSystem LLC; $25 million first phase provided, $37.5 million second phase waived | — | — | 645 |
| Meta Hyperion Holly Ridge, Richland Parish, LA | Sales tax rebate on certain data center equipment under Louisiana's Data Center Sales Tax Rebate Act, plus PILOT agreement | — | PILOT payment of 20% to 40% of total ad valorem taxes, based on certified new capital investment; state land lease rent of $732,000 annually for 30-year primary term | 1,000 |
| Project Camellia Rincon, Effingham County, GA | 50% property tax abatement for 15 years; $80 million in community benefits | $900 million | IDA PILOT assesses the OpenAI affiliate at 25% of fair market value instead of the standard 40% for the first 15 years of each project phase Amended PILOT fixes the rate at 32 mills for the 15-year payment period; separate agreement sends $21 million to the county and $9 million to the school district, with up to $90 million over three years for infrastructure and economic development | 400 |
| Project Jupiter Santa Teresa, Doña Ana County, NM | Industrial revenue bonds, Series 2025A/B/C | — | $360 million to the county in lieu of taxes over 30 years, plus $50 million toward water and wastewater upgrades and $6.9 million more for other community projects | 750 |
| Quantum Frederick Adamstown, Frederick County, MD | Proposed $110 million community benefits package in exchange for 8 years of zoning protection; rejected Sept. 2026 | — | — | — |
| Meta Maysville campus Maysville, Mason County, KY | County buys the land and leases it to Meta through an industrial revenue bond, so Meta pays no property tax and instead makes payments in lieu of taxes | — | — | 400 |
| Project Horizon Fort Stockton, Pecos County, TX | Tax abatement agreement with Poolside Inc. within the Longfellow Renewable Energy Reinvestment Zone (on Nov. 10, 2025 county agenda) | — | — | — |
| Joliet Technology Center Joliet, Will County, IL | — | — | $100 million community benefit contribution to the City of Joliet | 700 |
| Project Cardinal Data Center Campus Yorkville, Kendall County, IL | — | — | $51 million up-front offer to be paid over four years under a development agreement | — |
| Ridgeline Facility Thomas, Tucker County, WV | Project says it seeks no state or local financial assistance (per POWER Magazine); proceeds under WV HB 2014 certified microgrid program | — | — | — |
| T5 @ Chicago IV Grayslake, Lake County, IL | None (per village): no TIF subsidies, tax exemptions or local municipal tax incentives; projected property tax revenue of $1.4 billion over 20 years | — | — | — |
| Project Red Clay Hayneville, Lowndes County, AL | Abatement of 50% of county non-educational property tax plus construction and equipment-refresh sales/use tax, valued by al.com at more than $1.1 billion; SELC cites about $2.8 billion combined with state breaks over 20 years | — | — | 225 |
| Vantage Frontier Campus Albany, Shackelford County, TX | Reinvestment Zone 2025-1; Vantage to pay $10M a year for 10 years in place of property taxes | 10 years | As many as 10 college scholarships a year for Shackelford County students over the life of the project, in addition to $10 million annual payments in lieu of taxes | 250 |
| Saline Township Stargate Data Center Saline Township, Washtenaw County, MI | PA 198 industrial facilities property tax abatement (up to 50% reduction in real and personal property taxes), subject to State Tax Commission approval | 12 years | Settlement includes a township farmland preservation trust fund ($4 million), a community investment fund ($2 million), area fire services funding ($8 million) and a decommissioning fund | 450 |
| Port Washington (Lighthouse) Data Center Campus Port Washington, Ozaukee County, WI | Tax Incremental District No. 5: Vantage pays upfront for about $175 million in infrastructure (water and sewer main extensions, road improvements), reimbursed through the TID, which stays open up to 20 years or until Vantage is repaid | — | — | 1,000 |
| Project Marvel Bessemer, Jefferson County, AL | QTS says it will not seek local property tax incentives | — | — | — |
| Stargate Abilene Abilene, Taylor County, TX | 20-year property tax abatement approved by Taylor County commissioners | 10 years | — | — |
| Stargate Milam County Burlington, Milam County, TX | Milam County approved a reinvestment zone; county said it would not consider an abatement until SB Energy signed a tenant (as of June 2025) | — | — | — |
| QTS Cedar Rapids Data Center Campus Cedar Rapids, Linn County, IA | 20-year, 70% property tax rebate per phase (up to ~$1B rebated per amended agreement) plus 20-year, 75% electric franchise fee rebate; QTS pays up to $300,000/yr per phase to community betterment fund | $529 million 20 years | Community betterment payments of $300,000 annually for the initial phase and each additional phase, not to exceed $18 million (original proposed agreement) | 30 |
| Goodnight Campus Claude, Armstrong County, TX | County tax abatement agreement with Crusoe Energy Systems LLC / GN DC1 LLC; amended Oct 2025 to $1.35 million per year per building once operational | 10 years | — | 80 |
| Meta El Paso Data Center El Paso, El Paso County, TX | Chapter 380 agreement: 80% city property tax rebate, ~$110M for Phase 1 (15 yrs), up to $550M across all phases (35 yrs) | — | — | 300 |
| Meta Lebanon Data Center Lebanon, Boone County, IN | 10-year, 50% real property tax abatement and 35-year, 100% personal property tax abatement (city); state sales tax exemption | — | Yearly $1.5 million community impact payment (reported) | 300 |
| Meta Prometheus New Albany, Franklin and Licking counties, OH | State 100% sales tax exemption for up to 40 years (valued at more than $37 million) for Facebook's New Albany data center, granted 2017 | — | — | — |
| Project Cannoli Van Buren Township, Wayne County, MI | $125 million local tax break (50% reduction) | — | — | 51 |
| Stafford Technology Campus Stafford County, VA | — | — | Developer agreed to fund $58 million in county capital improvement projects, including water and sewer infrastructure | — |
| Lake Mariner Somerset, Niagara County, NY | New York State internet data center sales tax exemption; Niagara County disputes Lake Mariner's eligibility and has authorized legal action | — | — | 150 |
| Project Mica Kansas City, Clay County, MO | 25-year, 75% property tax exemption, plus 100% exemption from state and local sales taxes on construction materials and equipment | 25 years | $1.75 million in upfront funding for local workforce development | — |
| North Country Colocation Services Massena Expansion Massena, St. Lawrence County, NY | — | — | Community hosting agreement as presented by NCCS: $4 million when the first data center energizes, $8 million when the whole campus is energized, then $8 million a year rising with inflation for 14 to 20 years; up to $150 million to the town in total | 200 |
| CyrusOne Sangamon County Data Center Waverly, Sangamon County, IL | State Data Center Investment Program incentives of at least $31.25 million; 20-year state incentive MOU signed May 20, 2026 (s6) | — | CyrusOne commitment of more than $15 million for local schools, workforce training, fire districts, youth programs, economic development and infrastructure | 100 |
| Amazon Web Services Louisa County campuses Louisa, Louisa County, VA | County rebate of a portion of new tax revenues paid by AWS; share of a $140M statewide grant fund; state sales and use tax waiver | — | — | — |
| CRG Festus Data Center Festus, Jefferson County, MO | 5-year tax abatement; community payments of $3M/yr for 5 years then $5M/yr for 5 years | — | — | 200 |
| Logan Prairie Data Center Latham, Logan County, IL | — | — | Proposed community-benefit agreement that would pay Latham $8 million to $11 million a year for 15 years once the facility operates, contingent on annexation | 200 |
| Stream Data Centers STAMP Campus Alabama, Genesee County, NY | — | $1.46 billion | — | 125 |
| Tooele Valley data center (Burmester Road / I-80) Tooele County, UT | UPHE cites more than $240 million in port authority infrastructure financing; UIPA says it has not committed financial support to the data center portion | — | — | — |
| CyrusOne CHI-11 Data Center Campus Yorkville, Kendall County, IL | — | — | $15 million up-front payment to the city on issuance of the first building permit | — |
| Hut 8 River Bend Campus St. Francisville, West Feliciana Parish, LA | State and local sales/use tax rebate on data center equipment (Act 730 of 2024) and Quality Jobs program | — | Hut 8 donates its 611-acre site to the parish Industrial Development Board and leases it back, with rent set at the amount of property tax that would have been due on the GPUs; 30-year agreement, up to $90 million a year to the parish | 75 |
| CloudHQ ORD Campus Mount Prospect, Cook County, IL | Cook County Class 6b tax classification; village resolution supporting CloudHQ/TUR Venture LLC's application (Dec. 14, 2021) and a Nov. 15, 2022 resolution recommending future renewal | — | — | — |
| CoreWeave Lancaster data center Lancaster, Lancaster County, PA | None offered by the City of Lancaster | — | Community benefits agreement: owners contribute $10 million each to two funds, paid in $2.5 million increments starting at construction financing | 175 |
| Google Botetourt County Data Center Campus Botetourt County, VA | — | — | $4 million to support County initiatives over five years | — |
| Nebius Vineland Data Center Vineland, Cumberland County, NJ | Five-year PILOT agreement approved January 2026 | — | — | 200 |
| xAI Colossus Memphis, Shelby County, TN | — | — | Memphis Community Benefit Ordinance data center property tax: 25% spent on communities within five miles of data centers; $3.28 million in FY2026 revenue proposed for the area near Colossus I | — |
| Project Mila Trenton, Butler County, OH | 75% property tax abatement for 15 years on the value of the data center buildings, under a Community Reinvestment Area agreement | 15 years | Compensation agreement with up-front payments of $940,200 to Edgewood City Schools and $59,800 to Butler Tech | 120 |
| Sabey Decatur Technology Park Indianapolis, Marion County, IN | Real estate tax break of 60% over 10 years; equipment tax break of 90% over 15 years | $240 million | $29.8 million additional investment in the southwest community | 75 |
| Perry Township Data Center Canton, Stark County, OH | Community Reinvestment Area property tax abatement: Perry Township receives $2.75 million upfront and forgoes 75% of future property taxes from the project for 30 years | 30 years | — | — |
| Meta Beaver Dam Data Center Beaver Dam, Dodge County, WI | Tax increment district (TID 10) with taxable property guarantee | — | Meta will underwrite close to $200 million of energy infrastructure investment | 100 |
| WF Industrial Yaphank Data Center Yaphank, Suffolk County, NY | Existing 12-year PILOT from the Brookhaven IDA on the 2023 warehouse project, starting at $40,448 and rising to $2.11 million a year | — | — | — |
| Blueprint Taylor Data Center Taylor, Williamson County, TX | Chapter 380 Economic Development Agreement with BPP Projects LLC, authorized by City Council August 8, 2024 | 10 years | — | — |
| Deep Green Lansing data center Lansing, Ingham County, MI | — | — | Up to $120,000 per year to the Board of Water and Light's Pennies for Power Program | — |
| Amazon Data Services King George campus (former Birchwood power plant site) King George County, VA | County to maintain existing tax rate and depreciation schedule for computer equipment; infrastructure grant based on estimated minimum $336,360,000 infrastructure spend | — | — | 100 |
| Amazon Hobart data center Hobart, Lake County, IN | A ten-year tax abatement plus a 35-year enterprise IT exemption | — | City received a $47 million payment from Amazon | — |
| Amazon Web Services Butts County data center campus Jackson, Butts County, GA | Property titled to Development Authority of Butts County with payments in lieu of taxes beginning 2027 (county share $16.5 million in 2027) | — | Amended PILOT split: county 59.25%, school system 39.25%, Development Authority 1.5% of gross PILOT payments | 550 |
| Amazon Web Services data center campus, Madison and St. Clair townships Butler County, OH | — | — | Amazon offered Madison and St. Clair townships $5 million each | — |
| Amazon Web Services Madison County Mega Site campus Canton, Madison County, MS | State package: 10-year 100% corporate income tax exemption, sales/use tax exemptions on construction and equipment, 3.15% construction rebate; incentives expire in 2057 | 10 years | Fee-in-lieu agreement: during each data center's first 10 years of operations, discounted fees of one third of normal property taxes, over a 30-year term | 1,000 |
| Amazon Web Services Richmond County data center campus Hamlet, Richmond County, NC | County grants of up to 50% of annual real property taxes and 65% of personal property (machinery and equipment) taxes for 20 years | — | — | 500 |
| AWS Fayette County Data Center Campus Jeffersonville, Fayette County, OH | Community Reinvestment Area agreement: 30-year, 100 percent tax exemption for new structures | 30 years | — | 100 |
| AWS Project Green New Florence, Montgomery County, MO | County tax abatement and incentive program | — | Amazon committed to paying 100% of its property taxes plus fire and ambulance taxes | 400 |
| AWS Wilmington data center Wilmington, Clinton County, OH | State data center sales- and use-tax exemption on eligible equipment | 30 years | 30% payment in lieu of taxes offsetting a 100% property tax abatement | 100 |
| Compass Datacenters Red Oak second campus Red Oak, Ellis County, TX | $2.82 million tax abatement over the next decade | $2.82 million | — | — |
| Google Chesterfield County data center campuses Chesterfield County, VA | Eligible for Virginia data center sales and use tax exemptions County lowered its data center (personal property) tax rate from $1.80 to 24 cents per $100 in 2019 | — | — | — |
| Google Fort Wayne data center Fort Wayne, Allen County, IN | — | 10 years | — | — |
| Google Franklin Township data center Indianapolis, Marion County, IN | 10-year property tax cuts recommended by city staff | — | — | 50 |
| Google Hermantown Data Center Hermantown, St. Louis County, MN | Property tax abatement estimated at about $70 million, possibly as high as $80 million | — | Proposal includes $40 million over 28 years for Hermantown's school district and $130 million in public infrastructure About $70 million over 28 years would go to Hermantown schools | 40 |
| Google Kansas City Data Center (Hunt Midwest Business Center) Kansas City, Clay County, MO | No direct incentives from the state at the time of announcement, per the governor's spokesman | — | $100,000 to the North Kansas City School District toward a STEAM center, plus a free Skilled Trades and Readiness program | — |
| Google Morgan County Data Center Monrovia, Morgan County, IN | Tax breaks of up to 50% for 10 years granted to Woodland Caribou LLC in May 2025 | 10 years | Tax payments of at least $500,000 a year, with at least $300,000 per data center building | 100 |
| Google West Memphis Data Center West Memphis, Crittenden County, AR | 65 percent real and personal property tax abatement | — | 30-year payment in lieu of taxes (PILOT) arrangement with 65 percent real and personal property tax abatement | 300 |
| Menomonie Data Center (Balloonist LLC) Menomonie, Dunn County, WI | City will not, for now, negotiate a development agreement or set up a tax increment district | — | — | — |
| Microsoft Fairwater Mount Pleasant, Racine County, WI | Located in Village of Mount Pleasant Tax Incremental District No. 5, created in 2017 for Foxconn | — | — | 800 |
| Microsoft Gaines Township data center Caledonia, Kent County, MI | Microsoft says it will not seek local property tax abatements | — | — | — |
| Pennsylvania Digital 1 (PAX-1) Middlesex Township, Cumberland County, PA | — | — | Community Benefits Agreement requiring $14 million in developer payments; side letter with noise monitoring, water quality and emissions testing | 500 |
| Project Cherry Blossom Frenchtown Township, Monroe County, MI | Developer projects annual tax revenues exceeding $26 million | — | — | — |
| Project Cornmaze Beloit, Rock County, WI | — | — | Pre-development agreement: developer reimburses the Town of Beloit up to $175,000 for costs | — |
| Project Flex New Hudson, Oakland County, MI | Developer offers $10 million community benefits package; projects about $300 million in tax revenue over 17 years | — | — | 210 |
| Project Galaxy (AWS Sidney data center) Sidney, Shelby County, OH | — | 30 years $180 million to $350 million | $50 million payment in lieu of taxes over 15 years | 75 |
| Project Liberty Marion, Marion County, SC | Fee-in-lieu-of-tax agreement with special source revenue credits and multi-county industrial park access | — | — | 20 |
| Project Rainier (AWS New Carlisle campus) New Carlisle, St. Joseph County, IN | County: 50% property tax abatement over 10 years, 85% on data center shells over 35 years, $143M community enhancement agreement; State: 50-year data center sales tax exemption plus up to ~$105M in credits/grants | $9 billion 35 years | — | 1,000 |
| Project Steel Data Center Campus Yorkville, Kendall County, IL | — | — | $30 million of the payment pledged to Yorkville School District 115 | — |
| QTS DeForest Data Center Campus DeForest, Dane County, WI | — | — | $50 million community commitment within Dane County, with direct investments to DeForest and Vienna Draft deal included a $1.2 billion guaranteed taxable property value | — |
| QTS York County Data Center Campus Lake Wylie, York County, SC | $200,000 Set-Aside grant to York County from the Coordinating Council for Economic Development for site preparation | — | — | 200 |
| West Sedgwick County data center land acquisitions Sedgwick County, KS | Kansas SB 98 (effective 2025-07-01) provides a 20-year state/local tax exemption for data centers | — | — | — |
| White Oak Technology Park Appling, Columbia County, GA | Bond-for-title financing through the Economic Development Authority of Columbia County; bonds non-recourse to the authority and county | — | — | — |
Terms are as reported by each project’s sources, which describe incentives in different ways, so values aren’t directly comparable across projects. We don’t calculate per-job figures unless a source publishes both numbers for the same deal. Open a project for citations and source excerpts.