The Data Center Divide
A policy snapshot ahead of the 2026 midterms. Mapping data center incentives, restrictions, and bans through legislation, regulations, and executive actions across all 50 states and 1,462 local jurisdictions.
Deaf Smith County
Pro-Data Center Policies
Deaf Smith County has enacted a tax-abatement measure for Google’s planned campus, covering up to eight phases; its full terms are unclear, and no added data-center-specific building or operating limits are described.
Incentives
Tax benefits
Proposes up to eight property-tax abatements for Google LLC and IP Roman Land, LLC's phased data-center campus. Notice.
current law · County project: Deaf Smith County Reinvestment Zone #2026-02 and the specified data center campus propertiesProposes up to eight property-tax abatements for Google LLC, its affiliates, and IP Roman Land, LLC, tied to a data-center campus built in phases, with estimated improvements of $1 billion per phase covering data centers, supporting infrastructure, equipment, and related property.Deaf Smith County Reinvestment Zone #2026-02 and proposed Chapter 312 tax-abatement agreement for Google LLC or affiliates (2026)
What this means
The measure would provide property-tax abatements for Google’s planned data center campus, covering up to eight phases. The sources describe no added data-center-specific limits on building or operation, though the incentive is for this named project and its full terms are not shown.
People behind it
- Deaf Smith County Commissioners' Court
Proposed, considered, and approved the designation of Reinvestment Zone #2026-02 and the related tax abatement agreement.
- Deaf Smith County Hospital District Board of Directors
Held a public hearing and considered entering into the tax abatement agreement involving the data center campus.
- Google LLC and/or its affiliates
Applicant and proposed owner for up to eight tax abatements relating to the planned data center campus.
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- IP Roman Land, LLC
Property owner and co-applicant for the proposed tax abatements relating to the data center campus.
- IP Roman III Gas, LLC
Applicant and party to a related tax abatement agreement for a gas-fired electric generation project.
- IP Roman IV Gas, LLC
Applicant and party to a related tax abatement agreement for a gas-fired electric generation project.
- IP Roman V Gas, LLC
Applicant and party to a related tax abatement agreement for a gas-fired electric generation project.
Benefits & exceptionsHide benefits & exceptions3
Up to eight property tax abatements may be granted to Google LLC or its affiliates and IP Roman Land, LLC for a data-center campus in Deaf Smith County Reinvestment Zone #2026-02.
The abatements may cover up to eight phases, with an estimated minimum investment of $1 billion per data center or phase, allowing the campus to expand in stages.
The qualifying improvements are defined broadly to include data centers and related improvements, ancillary buildings and facilities, parking, landscaping, other site improvements, computer servers, and related operating equipment.
Sources
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