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The Data Center Divide

Childress County

Pro-Data Center Policies

Childress County agreements offer project-specific tax abatements; one original Phase 1 agreement provides 100% abatement of eligible value for ten years, subject to contract terms.

Incentives

Tax benefits

Amended/restated agreements provide county property-tax abatements for the IE US data-center owners; Phase 3 specifies 100% of eligible value for ten years, subject to performance and payments in lieu of taxes. Agreement.

Childress County US IE Hardware Amended and Restated Tax Abatement Agreements (Phases 1–3)

current law · County measure
This county tax-abatement agreement provides negotiated property-tax incentives for the Excel Advantage Services data-center project or related data-center infrastructure in Childress County.Childress County Excel Advantage Services Second Amended and Restated Tax Abatement Agreement

What this means

The county lists tax-abatement guidelines and agreements with companies including Iris Energy and Lancium, which can lower project costs and encourage data-center investment (tax-abatement agreements). The incentives appear to depend on individual agreements, and the sources don’t show that they remove other requirements for building or operating a data center.

People behind it

  • Local governmental party responsible for adopting and administering the county tax-abatement agreements.

  • School district party to the Chapter 313 value-limitation agreement with Excel Advantage Services, LLC and Greenalia Solar Power Misae III, LLC.

  • Educational institution identified as a governmental party to multiple tax-abatement agreements.

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  • Applicant and project company party to the Chapter 313 agreement with Childress ISD No. 1613 and Greenalia Solar Power Misae III, LLC.

  • Project company and party to the Chapter 313 agreement with Childress ISD No. 1613 and Excel Advantage Services, LLC.

  • Project company identified in Childress County tax-abatement notices and agreements.

  • Project company identified as a party to amended and restated Iris Energy tax-abatement agreements.

  • Project company identified as a party to Iris Energy tax-abatement agreements and amendments.

  • Project company identified in Childress County reinvestment-zone and tax-abatement notices and agreements.

Benefits & exceptionsHide benefits & exceptions6

  • Childress County provides executed property-tax abatement agreements for US IE Hardware/IE US Development Holdings, covering multiple Iris Energy project phases. The incentive is limited to the taxpayers, property, and phases specified in the agreements. [Executed Phase 1 agreement](https://www.childresstx.us/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBc nFCIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--90a6be378d843205628e80e65f757ed99af75331/Tax%20Abatement%20Agreement%20Iris%20Energy%20phase%201%20-%20fully%20executed.pdf)

  • Childress County and Clarendon College have separate tax-abatement agreements connected with Iris Energy's amended Phase 2 and Phase 3 projects, allowing the project to expand through separately documented phases. The benefits apply only under the terms of those phase-specific agreements. Amended Phase 2 and Phase 3 agreements

  • Childress County has established a reinvestment zone for Lancium, which is the local mechanism supporting a property-tax abatement. The zone and abatement apply to the specified Lancium project and remain subject to the adopted agreements. Lancium Reinvestment Zone

  • Childress County has separate Lancium tax-abatement agreements for Phases 1 through 10, providing a documented structure for building out the project in stages. Each phase is governed by its own agreement and conditions. Lancium Phase 1 through Phase 10 agreements

  • The Childress ISD Chapter 313 agreement with Excel Advantage Services, LLC provides a school-property-tax value limitation for the covered project, reducing the taxable value used for school-district taxation during the agreement period. The benefit is limited to the project, district, and terms in the agreement and its amendments. Agreement

  • The Excel Advantage Chapter 313 arrangement was amended after execution, including a second amended agreement, allowing the covered project to proceed under updated agreed terms. The amendments do not extend the benefit beyond the property and conditions specified in the amended documents. Amended Agreement 2

Sources

current law · County measure
This county action establishes a reinvestment zone for the Lancium data-center development in Childress County.Childress County Lancium Reinvestment Zone (February 25, 2025)

What this means

The county lists tax abatements and agreements involving data-center-related companies, which can reduce project costs and encourage construction. The incentives appear tied to eligibility criteria and agreements, and the source does not give enough detail to determine their full value or conditions.

People behind it

  • Administering governmental party to the tax abatement guidelines and agreements.

  • Participating taxing entity and party to tax abatement agreements.

  • Party proposing and entering into amended tax abatement agreements.

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  • Party proposing and entering into tax abatement agreements for multiple project phases.

  • Party to the original and amended tax abatement agreements.

  • Party proposing and entering into tax abatement agreements.

  • Party proposing and entering into tax abatement agreements for multiple project phases.

Benefits & exceptionsHide benefits & exceptions5

  • The County designates a reinvestment zone for the Lancium project, making qualifying project property eligible for tax-abatement treatment under the County’s authority. Lancium Reinvestment Zone

  • The County provides tax abatements for qualifying Lancium project property through a tax-abatement agreement, reducing the County property-tax burden associated with the project. Lancium tax abatement

  • The Lancium project is divided into separately identified phases, with tax-abatement agreements covering phases 1 through 10, allowing the data-center development to be built out in stages. Lancium phases 1–10

  • The County has executed tax-abatement agreements for multiple US IE Hardware phases and later amended and restated agreements for phases 2 and 3, supporting phased expansion and continued operation under revised agreement terms. US IE Hardware amended agreements

  • The County has executed tax-abatement agreements for Greenalia Energy and for the related Clarendon College taxing entity, providing project-specific tax treatment for the energy infrastructure associated with the development. Greenalia tax-abatement agreements

Sources

current law · County measure
This parent set of county tax-abatement documents provides negotiated property-tax incentives for Lancium’s data-center campus and its project phases.Childress County Lancium Tax Abatement Agreement and Phases 1–10

What this means

The county’s tax abatement guidelines and Lancium tax-abatement documents indicate financial incentives that can lower the cost of building data-center projects. The incentives are tied to specific agreements, and the sources do not show their amounts or full terms, so the benefit is meaningful but not an unrestricted statewide incentive.

People behind it

  • County party to and administrator of the tax-abatement agreements and related notices.

  • Applicant and contracting party for the US IE Hardware tax-abatement agreements and amendments.

  • Named applicant and contracting party in the amended and restated Iris Energy tax-abatement agreements.

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  • Named applicant and contracting party in the amended and restated Iris Energy tax-abatement agreements.

  • Applicant and contracting party for the Greenalia Energy tax-abatement agreements and notices.

  • Named applicant in the Greenalia Solar Power tax-abatement notices.

  • Applicant and contracting party for the amended and restated tax-abatement agreements.

  • Applicant and contracting party for the Lancium tax-abatement measure, reinvestment zone, and phase agreements.

  • Named party or beneficiary in tax-abatement agreements administered on its behalf.

Benefits & exceptionsHide benefits & exceptions3

  • Childress County offers tax abatements for qualifying data-center projects through project-specific agreements, including Lancium phases 1–10 and other listed data-center developments. The abatements are subject to separate agreements, reinvestment-zone actions, and required public notices or hearings.

  • Lancium may receive a designated reinvestment zone for its project, creating the legal framework for the County’s tax-abatement agreement and supporting phased development.

  • Certified data centers may qualify for a Texas sales-tax exemption covering eligible facility operations and purchases, as reflected in the Texas Comptroller’s certified data-center registry.

Sources

current law · County project: Specified eligible project property; see sourced Jurisdictions field.
Site-specific data-center incentives, not a countywide development rule.Childress County US IE Hardware Amended and Restated Tax Abatement Agreements (Phases 1–3)

What this means

Site-specific incentive: the executed original Phase 1 provides 100% eligible-value abatement for ten calendar years, subject to contractual conditions. Amendment execution and phase-specific commencement are not established; do not generalize original terms to every phase.

Timing

Executed Phase 1 limits abatement to ten calendar years; actual commencement and expiration dates unverified. Contractual obligations may extend beyond the incentive period.

People behind it

  • County contracting party.

Restrictions & requirementsHide restrictions & requirements1

  • Executed Phase 1 conditions include 100 MW minimum capacity, annual PILOT and education payments, reporting and recapture on uncured default. These are incentive conditions, not countywide restrictions.

Benefits & exceptionsHide benefits & exceptions1

  • Executed Phase 1 provides 100% abatement for ten calendar years on eligible county property value, subject to contractual conditions. Phase-specific amendments must be reviewed separately.

Sources

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