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.
Elliott County
Pro-Data Center Policies
Kentucky offers qualifying data centers conditional tax breaks on equipment and investment, with lower investment thresholds in less-populated counties; participating cities may also offer local tax relief for up to five years. Eligibility requirements apply, and a 6% tax on website hosting and software access may raise operating costs.
Rating and summary from Kentucky statewide as there are no scored current or future laws outside temporary restrictions for Elliott County.
Specific to Elliott County only.
pending · Unincorporated areasWould prohibit Elliott County from accepting, processing, or approving data center applications in unincorporated areas for two years if finally approved.Elliott County, Kentucky Proposed Data Center Moratorium Resolution (2026)
What this means
If enacted, the measure would stop the county from accepting, processing, or approving data center applications in its unincorporated areas for two years, a major development barrier. It would not cover ordinary server rooms incidental to other facilities, and its scope is limited to unincorporated Elliott County.
Timing
- Ends
- two years
If enacted as written, the moratorium lasts two years, unless the Fiscal Court votes to repeal or extend it. It had received only its first reading in the cited report.
People behind it
- Myron S. Lewis
Pursued the moratorium and adapted a resolution for Elliott County.
- Elliott County Fiscal Court
Approved the resolution’s first reading unanimously.
Restrictions & requirementsHide restrictions & requirements1
The proposed measure would pause acceptance, processing, and approval of applications to construct or develop data centers in Elliott County’s unincorporated areas for two years, unless the Fiscal Court repeals or extends the moratorium. Ordinary server rooms and IT systems incidental to the primary use of government, commercial, educational, healthcare, or industrial facilities are excluded from the data-center definition. The moratorium’s scope and duration
Sources
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