Tracker
Data center tax breaks and community payments
Tax abatements, exemptions, payment-in-lieu-of-taxes deals and community benefit payments, as published. 53 of 101 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 over 30 years in lieu of taxes, plus $50 million for water and wastewater upgrades and $6.9 million 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 | — | — | — |
| 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 |
| 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: secured without local municipal tax incentives, tax exemptions or TIF subsidies (per village); projected $1.4 billion in property tax revenue over 20 years | — | — | — |
| 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 | Up to 10 college scholarships per year for Shackelford County students for 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 $4 million for a township farmland preservation trust fund, $2 million for a community investment fund, $8 million for area fire services, 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 |
| 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 |
| 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 |
| Stream Data Centers STAMP Campus Alabama, Genesee County, NY | — | $1.5 billion | — | 125 |
| Tooele Valley data center (Burmester Road / I-80) Tooele County, UT | Relies on Utah Inland Port Authority bonds and public infrastructure financing | — | — | — |
| 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, paying rent equal to what property taxes on the GPUs would have been; 30-year agreement, up to $90 million a year to the parish | 75 |
| 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 |
| 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 |
| 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 | — |
| Perry Township Data Center Canton, Stark County, OH | Tax abatement (terms not stated in source) | — | — | — |
| Blueprint Taylor Data Center Taylor, Williamson County, TX | Chapter 380 Economic Development Agreement with BPP Projects LLC, authorized by City Council August 8, 2024 | — | — | — |
| 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 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: discounted fees of one third of normal property taxes for the first 10 years of each data center's operations 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 |
| Compass Datacenters Red Oak second campus Red Oak, Ellis County, TX | $2.82 million tax abatement over the next decade | $2.8 million | — | — |
| Google Franklin Township data center Indianapolis, Marion County, IN | 10-year property tax cuts recommended by city staff | — | — | 50 |
| 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 | Minimum tax payments of $500,000 per year, with no less than $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 |
| 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 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 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 |
| 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.