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Regbase

The Data Center Divide

Russell 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 Russell County.

current law · County measure
Prohibits the City of Russell from accepting, processing, or approving data-center-related applications for 180 days while it studies data center uses and zoning changes.Russell County Fiscal Court Large-Scale Data Center Moratorium (2026)

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