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Regbase

The Data Center Divide

Rockingham County

Slightly Pro-Data Center Policies

North Carolina offers eligible data centers conditional tax savings on equipment, but electricity is no longer tax-exempt after the transition, raising costs for affected operators. The state also requires quarterly electricity-tax reporting; task forces study energy and water impacts but impose no direct operating rules.

Rating and summary from North Carolina statewide as there are no scored current or future laws outside temporary restrictions for Rockingham County.

Specific to Rockingham County only.

pending · County measure
Would amend Rockingham County’s Unified Development Ordinance to establish specific development standards for data processing facilities.Rockingham County Unified Development Ordinance Text Amendment 2026-18 (2026)

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