Data centers may receive tax abatement only if located in a designated tax-abatement reinvestment zone and owned by an eligible property owner, business-personal-property owner, or qualifying leasehold owner.

If located within an incorporated city, the applicant must begin the process with the city before applying to Bell County, and the County generally acts only after the city has approved an abatement agreement.

The County generally will not consider an application if the project is already substantially underway or completed, including when site preparation, infrastructure installation, permitting, construction, or relocation of equipment, inventory, or employees has begun.

County Commissioners Court action requires at least 30 days' notice before acting on an abatement request, creating a minimum notice period.

A data-center project must meet at least two of the policy's minimum standards, including qualifying investment and property-value increases, redevelopment benefits, development-quality factors, employment concentration, or greater employment.

For the standard investment criterion, a new facility generally must increase property value by at least 300% and invest at least $1 million in taxable assets; an expansion generally must increase property value by at least 50% and invest at least $1 million. Lower thresholds apply in Strategic Investment Zone Grant Corridors: 150% and $50,000 for a new facility, or 25% and $50,000 for an expansion.

The policy's abatement guidelines tie the requested abatement percentage to minimum real-property investment or job-creation levels, ranging from $250,000 to $10 million in investment and 25 to 175 jobs; projects exceeding $10 million, creating more than 175 jobs, or requesting more than five years require individual negotiation.

Jobs counted for abatement purposes must generally be full-time, permanent positions paying at least $12 per hour, and the required effective number of employees must be hired by the end of year two of the agreement.

The company must offer full-time employees a health-benefit plan that is reasonable for most employees and allows dependent access.

Abatement generally covers only additional value from eligible real property and fixed-in-place machinery and equipment classified as Category F2; land, movable personal property, vehicles, inventory and supplies, leased or rented property, property with a productive life under 15 years, and other listed property remain fully taxable.

A complete application must include an investment budget, property map and legal description, construction schedule, job information, financial-capacity information, and lease documents when applicable; the County may request additional information.

An approved agreement must specify the improvements, investment, appraised-value increase, jobs, permitted uses, abatement percentage and term, inspection rights, annual compliance certification, and cancellation or modification rights.

Recipients must file an annual tax-abatement evaluation report by April 30 and send a copy to the Bell County Judge by May 15, including employment, salaries, inventory, construction-contract, health-benefit, and tax-payment information. Failure to provide requested information may make previously abated taxes payable.

The County may reduce or cancel the abatement and recapture abated taxes if the project is not completed, investment or employment commitments are not met, the applicant fails to perform in good faith, or the facility stops operating or ceases to conform to the agreement.

A transfer of the abatement agreement to a new owner or lessee requires written Commissioners Court consent, assumption of all obligations by the assignee, and no outstanding county tax or other obligations by the assignor or assignee.

The County may deny an abatement if the project would substantially harm government services or the tax base, the applicant lacks financial capacity, the use would create a public-health or safety hazard, the applicant contacted the County only after the host city executed its agreement, or the project violates other laws or codes.

Data centers are expressly listed as an authorized facility eligible for consideration for tax abatement.

The County may grant a full or partial tax abatement on the additional value created by an eligible project, including qualifying fixed-in-place machinery and equipment classified as Category F2, subject to the tax-abatement agreement and applicable law.

Eligible abatable property may include new, expanded, replaced, or modernized buildings and structures, fixed machinery and equipment, site improvements, and necessary fixed office improvements.

The policy provides abatement guidelines ranging from 25% to 100% of increased value, with corresponding investment or job-creation benchmarks; projects exceeding $10 million in investment, creating more than 175 full-time jobs, or requesting an abatement longer than five years may be individually negotiated.

Projects in a Strategic Investment Zone Grant Corridor receive lower threshold requirements: a new facility generally needs a 150% property-value increase and at least $50,000 in taxable investment, while an expansion generally needs a 25% increase and at least $50,000 in taxable investment.

A data-center project may qualify by meeting at least two listed standards, including increased property value and investment, stimulating employment or commercial activity, serving as a development catalyst, or being located on a site that would otherwise be difficult to develop.

Tax abatement may be granted for new facilities and for modernization or expansion of existing facilities; when modernization replaces existing units, the abated value may be based on the value of the new units minus the value of the old units.

For a leased data-center facility, the abatement agreement may be executed by the lessor and lessee, and the underlying property owner need not sign if it is neither the lessor nor the lessee.

The County may negotiate additional performance criteria and may enter into incentive agreements with different percentages or terms than the general policy guidelines.

The policy allows the Commissioners Court, by majority approval, to waive specified terms and criteria for strategic investment projects, except for requirements governing the project definition and maximum abatement.

The application process permits the Commissioners Court to review commercial and financial information in closed session under the cited Open Meetings Act provision, providing confidentiality for qualifying business prospects.

The County may consider projects involving infrastructure necessary to accommodate economic development and may evaluate requested county infrastructure such as roads or drainage as part of the application.