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The Data Center Divide

Cook County

Pro-Data Center Policies

Cook County’s enacted measure gives qualifying data-center projects a substantial property-tax reduction for 10 or 12 years, depending on the description; the longer benefit is limited to named projects that complete specified construction.

Incentives

Tax benefits
2

Approves Class 6b eligibility for AMB Partners II Local L.P.'s proposed data-center property at 800 Devon Avenue by deeming the property abandoned with special circumstances. Class 6b provides assessment at 10% of market value for 10 years, 15% in year 11 and 20% in year 12.

Illinois Cook County Resolution 24-4682 (2024)

Approves the Class 6B property-tax incentive request for AMB Partners II Local L.P., providing a reduced assessment level for its proposed data-center development.

Cook County Resolution 24-4682 (2024)

current law · County project: 800 Devon Avenue, Elk Grove Village
Grants a property-tax break for the Elk Grove Village site planned for data centers, lowering its assessed value for 12 years.Illinois Cook County Resolution 24-4682 (2024)

What this means

The measure provides a substantial property-tax break for a data-center project: qualifying property is assessed at 10% of market value for 10 years. The sources show no added data-center-specific operating restrictions, so this incentive is likely to make development easier.

People behind it

  • Listed sponsor of the proposed Class 6B resolution.

  • Listed sponsor of the proposed Class 6B resolution.

  • Applicant for the Class 6B property-tax incentive concerning 800 Devon Avenue.

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  • Received and reviewed the Class 6B application.

  • Approved the resolution validating the property as abandoned with special circumstances under Class 6B.

  • Authorized and directed to forward a certified copy of the resolution to the Cook County Assessor.

  • Issued Municipal Resolution No. 21-23 supporting the Class 6B application.

Benefits & exceptionsHide benefits & exceptions2

  • Provides Class 6b property-tax assessment relief for the 800 Devon Avenue industrial property, which is proposed for data-center use. The property may be assessed at 10% of market value for 10 years, 15% in the 11th year, and 20% in the 12th year, rather than the normal 25% industrial assessment level. The relief applies from completion of new construction or rehabilitation, or from substantial re-occupancy for abandoned property.

  • Validates the property as abandoned with special circumstances for Class 6b purposes, allowing the tax incentive even though the application states that the property had been vacant for 19 months. The resolution relies on the municipality’s determination that Class 6b is necessary for development and identifies the proposed use as creating and building high-technology enterprises, including data centers or data farms.

Sources

current law · County project: Cook County generally for the Class 6B property-tax classification; the cited resolutions concern specified data-center properties in Elk Grove Village
Provides Class 6B property-tax incentives for data-center development in Elk Grove Village, reducing property assessments for up to 12 years.Cook County Resolution 24-4682 (2024)

What this means

The measure gives the named data-center projects a substantial property-tax break: the assessment is reduced for 12 years. The sources describe no new data-center-specific restrictions, though the tax benefit applies to the approved projects and depends on completing the stated construction.

People behind it

  • Cook County Clerk who presented the Journal of Proceedings for the October 24, 2024 regular meeting.

  • Listed sponsor of the AMB Partners II Local L.P. Class 6B property-tax-incentive resolution.

  • Listed sponsor of the AMB Partners II Local L.P. Class 6B property-tax-incentive resolution.

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  • Applicant for the Class 6B property-tax incentive for the proposed data-center use at 800 Devon Avenue.

  • Received and reviewed the AMB Partners II Local L.P. Class 6B application.

  • Applicant for the Class 6B property-tax exemption for the proposed data-center campus in Elk Grove Village.

  • Submitted or pursued the Class 6B exemption request on behalf of Prime Data Centers LLC.

  • Elk Grove Village Director of Business Development and Marketing who recommended approval and would issue the Letter of Receipt upon approval.

  • Municipal body that supported and consented to the Prime Data Centers Class 6B application and authorized implementation documents.

Restrictions & requirementsHide restrictions & requirements5

  • A proposed data center campus on the 45-acre industrial property requires annexation of the portion at 1525 Elmhurst Road, resubdivision of the listed properties, and a special-use permit to operate an electrical substation.

  • The annexation, resubdivision, and special-use-permit requests must be considered at a public hearing before the Plan Commission; the hearing date had not yet been established.

  • The Class 6B tax incentive for the Prime Data Centers project requires approval by the Village Board and final approval by Cook County; the Village’s approval is contingent on completing the improvements described in the application.

  • The Class 6B approval is conditioned on new construction of three 75,000-square-foot buildings in substantial conformance with the application.

  • The Class 6B tax benefit is limited to a 12-year assessment schedule—10% of fair market value for 10 years, 15% in year 11, and 20% in year 12—after which the incentive ends.

Benefits & exceptionsHide benefits & exceptions3

  • Cook County Class 6B tax treatment lowers the property's assessment to 10% of fair market value for 10 years, 15% in year 11, and 20% in year 12, compared with the 25% assessment level for industrial property. The incentive is conditioned on the required application and completion of the proposed improvements, including new construction of the data-center facilities. assessment schedule is 10% ... for ten years

  • The Cook County resolution allows Class 6B eligibility based on special circumstances even though the AMB Partners II property had been vacant for 19 months, below the ordinance's normal 24-month abandoned-property threshold. The property must be used for an industrial data center or data farm and satisfy the application requirements, including a living-wage compliance affidavit. Number of month property vacant/abandoned: 19 months vacant

  • Elk Grove Village's Letter of Receipt provides a procedural step allowing the applicant to file its Class 6B application with Cook County. Final approval remains discretionary with the Village Board and depends on the applicant completing the improvements described in the application. The Letter of Receipt will allow the Applicant to file an application with Cook County

Sources

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