Data centers qualify as eligible improvements only when they operate as behind-the-meter facilities consuming electricity generated or stored by an eligible alternative or renewable energy facility or battery-storage project; a standalone data center is not listed as eligible for abatement.

An applicant must pay Archer County a $1,000 application fee and submit a completed application with project-eligibility information, a property map and legal description, an improvement schedule, estimated taxable value, and financial information.

The Commissioners Court may take up to 60 days after receiving an application to decide whether to deny it, consider it, or use expedited consideration.

Before designating a property as a reinvestment zone, the County must hold a public hearing and publish notice at least 30 days beforehand describing the property boundaries, applicant, improvements, and estimated improvement cost.

Designation of a reinvestment zone requires a majority vote of the Commissioners Court; if the zone is not designated, the application fails, although it may be amended and resubmitted.

Before entering a tax-abatement agreement, the County must give each affected taxing unit at least seven days' written notice of its intent and provide a copy of the proposed agreement.

Approval of a tax-abatement agreement requires a simple-majority vote of the Commissioners Court, and the County retains discretion to reject any application.

The County may refuse an application that would have a substantially adverse effect on County natural resources or infrastructure, including roads and bridges, unless the applicant demonstrates just cause for an exception.

The Commissioners Court must evaluate proposed projects for effects on County infrastructure, roads, bridges, County services, natural-resource depletion, and neighboring landowners, as well as jobs, investment, tax revenue, and business impacts.

Eligible real-property tax abatement is limited to the increase in value above the property's value when the agreement is executed, and tangible personal property previously located on the property, inventory, supplies, and rolling stock are excluded.

A tax-abatement agreement must allow County inspections, limit property uses consistently with redevelopment purposes, require annual compliance certification, and provide for cancellation, modification, and recapture of lost taxes if the recipient fails to meet improvement, job-creation, or other performance requirements.

A County tax-abatement agreement may last no more than 10 years and may abate no more than 100 percent of ad valorem property taxes; the agreement generally must be executed within 30 days after approval unless the parties agree otherwise.

Property in a reinvestment zone owned or leased by a member of the County Commissioners Court is excluded from tax abatement.

The guidelines expire two years after adoption and may be amended or repealed during that period only by a three-fourths vote of the Commissioners Court.

Data centers are expressly eligible as behind-the-meter facilities that consume electricity generated or stored by qualifying renewable or alternative-energy facilities, including facilities that may occasionally sell power to the public grid. Behind-the-meter uses may include ... “data centers”

For qualifying data-center projects, tax abatement may cover new, expanded, or modernized buildings and structures, fixed machinery and equipment, site improvements, and other real or tangible personal property necessary to operate and administer the facility. Real-property abatement is limited to value above the property's value when the agreement is executed, and previously located personal property, inventory, supplies, and rolling stock are excluded. abatement may be granted for ... new, expanded or modernized buildings and structures

The County may abate up to 100 percent of its ad valorem property taxes for up to 10 years under an approved agreement. up to but not exceeding ten (10) years in duration and up to but not exceeding 100 percent (100%)%20in%20portion%20of%20ad%20valorem%20property%20taxes%20abated)

The County may expedite an application by combining the application-review, public-hearing, reinvestment-zone, and agreement-consideration steps into one regularly scheduled meeting, provided all procedural prerequisites are satisfied. may combine the steps ... into a single ... meeting

Except where state law prohibits it, the County may waive application procedures or grant procedural variances, potentially reducing administrative barriers for a data-center applicant. the County may waive application procedures or grant procedural variances

Proprietary information describing a proposed data center's specific processes, business activities, equipment, or other property remains confidential and unavailable for public disclosure until the tax-abatement agreement is executed. information ... is confidential and not subject to public disclosure until the tax abatement agreement is executed

The abatement agreement may include a Payment in Lieu of Taxes, a specified tax-abatement percentage for each year, a deferred commencement date, a project schedule, and contractual default or dispute-resolution terms, allowing the financial arrangement and timing to be tailored to the project. Optional Provisions