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Regbase

The Data Center Divide

Henderson 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 Henderson County.

Specific to Henderson County only.

pending · County measure
Proposes a two-year pause on data center development in Henderson County while the county drafts zoning rules specifically for data centers.Henderson County, Kentucky Proposed Two-Year Data Center Moratorium and Zoning Ordinance Draft (2026)

What this means

The county page lists a proposed two-year moratorium on data centers, which would pause development while it is in effect. The page gives no details about exceptions or the draft zoning rules, but a two-year pause is a substantial barrier.

Timing

Ends
two years

The source identifies a proposed two-year moratorium but does not state its start date or provide an explicit calendar expiration date.

People behind it

  • Proposed the two-year data center moratorium and administered the wind energy moratorium public hearing plan.

Restrictions & requirementsHide restrictions & requirements1
  • A proposed two-year moratorium would temporarily prohibit or delay data-center development in Henderson County during the moratorium period.

Sources

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