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Regbase

The Data Center Divide

Letcher 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 Letcher County.

Specific to Letcher County only.

current law · County measure
Attempts to pause new AI data centers in Letcher County for two years and require environmental impact studies, but the county attorney says the moratorium is unenforceable without planning and zoning.Letcher County two-year data-center moratorium (2026)

Timing

Reported two-year term; exact effective and expiration dates unverified, enforceability disputed.

People behind it

  • County Attorney; advises moratorium unenforceable.

  • Resident who presented draft licensing approach.

  • Judge/Executive who discusses review of the draft.

Restrictions & requirementsHide restrictions & requirements2
  • Two-year moratorium on new artificial intelligence data centers; enforceability disputed.

  • Reported vote requires environmental impact studies before future projects; operative text unavailable.

Sources

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