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.
Harrison 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 Harrison County.
current law · Unincorporated areas; excludes the City of Cynthiana and the City of BerryProhibits data center development in unincorporated Harrison County for two years while the county revises its zoning rules.Harrison County Fiscal Court Resolution Establishing a Two-Year Data Center Moratorium (2026)
Restrictions & requirementsHide restrictions & requirements1
Bars data center development during the two-year moratorium. Detailed approval categories and facility definitions require verification against adopted text.
Sources
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