The Data Center Divide
A policy snapshot ahead of the 2026 midterms. Mapping data center incentives, restrictions, and bans through legislation, regulations, and executive actions across all 50 states and 1,462 local jurisdictions.
Morgan County
Pro-Data Center Policies
Morgan County offers eligible data centers a property-tax exemption on qualifying equipment, subject to investment and wage thresholds and county approval; it imposes no operating restrictions.
Incentives
Tax benefits
Establishes a data-center incentive program providing an exemption from property taxes on personal property for eligible entities' qualified equipment, subject to Council approval and an agreement.
current law · County measureOffers eligible data center businesses a county property-tax exemption for qualifying IT equipment, subject to County Council approval and an agreement.Morgan County Indiana Ordinance 1-2-20.8 (2011), § 30.36 Data Center Incentive to Promote Investment and Job Growth
What this means
The measure offers eligible data centers a property-tax exemption on qualifying equipment, including servers and power-supply equipment, which can lower operating costs. The benefit is conditional on investment and wage thresholds and county approval, but it adds no operating restrictions on data centers (property-tax exemption).
People behind it
- Morgan County Board of Commissioners
Adopted the Morgan County Code of Ordinances, which includes the Data Center Personal Property Tax Exemption incentive program.
- Morgan County Council
Administers the exemption by adopting the required declaratory and final resolutions, conducting the required hearing, and entering into exemption agreements with eligible businesses.
Restrictions & requirementsHide restrictions & requirements5
Eligibility requires the entity to operate facilities dedicated to computing, networking, or data storage and to be located in a facility or data center in Indiana. facility and location requirements
Eligibility requires at least $10 million in aggregate real and personal-property investment in Indiana after June 30, 2009. at least $10,000,000
Eligibility requires the entity's average employee wage to be at least 125% of the average wage in each county where it operates. at least 125% of the county average wage
The property-tax exemption applies only to enterprise information-technology equipment purchased after June 30, 2009; it excludes hardware designed for single-user, workstation, or departmental use. qualified property
Obtaining the exemption requires a county declaratory resolution, a statutory hearing and notice, a final resolution by the County Council, and an agreement between the Council and the eligible business specifying the exemption's duration. hearing, final resolution, and agreement requirements
Benefits & exceptionsHide benefits & exceptions4
The County DCTE program can exempt an eligible entity’s qualified enterprise information-technology equipment from personal-property taxation. The equipment must be purchased after June 30, 2009, and the entity must operate computing, networking, or data-storage facilities, invest at least $10 million in Indiana real and personal property after June 30, 2009, and pay average wages of at least 125% of the county average wage in each county where it operates. The County DCTE shall provide an exemption from property taxes.
The exemption is available through a defined County Council approval process: a declaratory resolution, the required hearing and notice, and a final resolution identifying the eligible business and qualified property. The final resolution may confirm, modify, or rescind the initial resolution. After the adoption of a declaratory resolution to provide an exemption, the Council must conduct the required hearing and notice.
The tax exemption takes effect only under a written agreement between the County Council and the eligible business, which must state how long the exemption will last. The agreement must specify the duration of the property tax exemption.
The written agreement may allow the exemption to continue for a transferee if the eligible business transfers ownership of the qualified property, preserving the exemption on the same terms. The agreement may specify that if the ownership of qualified property is transferred.
Sources
Data provided by Regbase · Cookie preferences · Report missing data