A data center qualifies as a state-defined business enterprise only if it makes at least $20 million in Mississippi capital investment, creates at least 20 new full-time jobs, and pays an average annual salary of at least 125% of the state average wage. minimum capital investment of Twenty Million Dollars

Property-tax exemptions are discretionary rather than automatic: the taxpayer must claim the exemption, identify its legal basis, and prove eligibility, while the county Board of Supervisors determines eligibility. The burden of establishing eligibility

An exemption application for qualifying data-center assets must be filed with the local governing authorities by June 1 of the year after the assets are placed in service. Application for exemption must be made

Jackson County's policy excludes community-college taxes and specified local millage from exemption, including 7 mills of road taxes and 8 mills of general county levy; each industry must pay at least 25 mills, with any shortfall added to the county general fund millage. Local policy does not allow exemption of community college taxes

The county exemption is limited to a maximum of 10 years and is calculated as a percentage rather than necessarily eliminating all eligible property taxes; statutory and locally nonexempt taxes remain payable. Property Tax exemptions may be granted, for up to ten years

A data-center project in a leased building cannot receive an exemption on the leased real property; only leasehold improvements and qualifying new equipment may be considered, while leased mobile equipment and machinery do not qualify. New industry locating in a leased building is not allowed tax exemption on the real property

Individual equipment items installed or assembled on site that cost less than $1,000 are ineligible for exemption, and qualifying assets must be itemized separately with acquisition dates and true values. Individual items as installed or assembled on site costing less than $1,000 are not eligible

Applicants must provide a statement identifying infrastructure additions or improvements required by the project and a qualified expert's statement that the project poses no environmental hazard and will comply with applicable local, state, and federal requirements. A signed statement by a qualified expert

Recipients must file annual personal-property renditions from January through March 31, list additions and deletions, and provide asset acquisition cost and acquisition year; failure to provide the required documentation may result in revocation of the exemption. This document is filed every year (January thru March 31)

Taxes must remain current during the exemption period; failure to keep payments current can cause the remaining exemption years to be revoked at the Board of Supervisors' discretion. Failure to keep tax payments current could result in a loss of exempt status

Qualifying data centers are included among the enterprises eligible for Jackson County's discretionary ad valorem tax exemption program. The exemption may last up to 10 years and can apply to eligible real and personal property, but taxes excluded by law or local policy remain payable; the company must pay at least 25 mills.

A data center seeking the county exemption may receive a percentage reduction calculated from factors such as new jobs, capital investment, wages above minimum wage, indirect employment, construction employment, and senior-management residency. New enterprises generally require at least 10 direct jobs and $200,000 in capital investment, with category-specific percentage caps and an overall maximum of 100%.

The exemption can cover qualifying land, buildings, improvements, machinery, furniture, fixtures, equipment, raw-material inventory, and work-in-process inventory. Assets placed in service must be claimed with the local governing authorities by June 1 of the following year.

An existing data-center enterprise expanding may receive a new exemption for the expanded portion of a facility for up to 10 years. Existing land may retain the remainder of an exemption already in effect.

A data center operating in a leased building cannot receive an exemption on the leased real property, but may receive one for leasehold improvements and new manufacturing equipment purchased for and operated in the building. Leased mobile equipment and machinery do not qualify.

New equipment that replaces existing equipment and substantially improves the manufacturing process may qualify for an exemption of up to 10 years.

Equipment installed for environmental improvements may receive a full 10-year exemption when the equipment is required by a federal, state, or local regulatory agency. Equipment permanently used at an industry-established landfill for the industry's own waste may also qualify.

Mississippi's data-center enterprise provisions define a qualifying business enterprise as one that owns or operates a data center with at least $20 million in Mississippi capital investment, at least 20 new full-time jobs, and average annual salaries of at least 125% of the average annual state wage.