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.
Fisher County
Pro-Data Center Policies
Fisher County’s enacted agreements provide tax abatements for multiple phases of data-facility projects, with improvements estimated above $100 million per phase; the description also says the abatements were presented for consideration.
current law · County project: Fisher County Project Bull and Project Castle Reinvestment ZonesThese commissioners-court actions reportedly designated reinvestment zones and approved tax abatements for IREN-affiliated entities associated with the Project Castle and Project Bull data center developments.Fisher County Commissioners Court minutes: designation of reinvestment zones and abatements for IREN entities' Project Castle and Project Bull (December 9, 2024)
What this means
The proposed agreements would provide tax abatements for multiple phases of data-facility projects, with estimated improvements exceeding $100 million per phase (agenda details). That is a substantial financial incentive to build; the agenda does not describe added data-center restrictions, though it presents the abatements as items for consideration rather than already-approved agreements.
People behind it
- Fisher County Commissioners Court
Designated the reinvestment zones and considered and approved the related tax abatement agreements.
- Fisher County Hospital District
Proposed party to the Project Bull and Project Castle tax abatement agreements and administered their consideration through its District Board of Directors.
- IREN
Submitted the Project Bull and Project Castle applications on behalf of its subsidiaries.
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- IE US Development Holdings 5, Inc.
Owner and proposed party to the Project Bull tax abatement agreements.
- IE US Hardware 1 Inc.
Owner and proposed party to the Project Bull and Project Castle tax abatement agreements.
- IE US Development Holdings 7, Inc.
Owner and proposed party to the Project Castle tax abatement agreements.
- Innovative Solar 245, LLC
Applicant and property owner proposing the solar and battery-storage project for the tax abatement agreement.
Benefits & exceptionsHide benefits & exceptions3
Project Bull Phases 1–3 are eligible for tax abatement agreements under Chapter 312 of the Texas Tax Code between the Fisher County Hospital District and IE US Development Holdings 5, Inc. and IE US Hardware 1 Inc. The agreements concern data-facility improvements with estimated costs exceeding $100 million per phase, including buildings, servers, fiber connections, transmission lines, substations, and related infrastructure.
Project Castle Phases 1–3 are eligible for tax abatement agreements under Chapter 312 of the Texas Tax Code between the Fisher County Hospital District and IE US Development Holdings 7, Inc. and IE US Hardware 1 Inc. The agreements concern data-facility improvements with estimated costs exceeding $100 million per phase, including buildings, servers, fiber connections, transmission lines, substations, and related infrastructure.
Fisher County designated the Project Bull and Project Castle reinvestment zones, making the specified project properties eligible locations for the proposed tax abatement agreements. Project Bull covers parts of Sections 178, 179, 209, and 212, Block 3, H&TC Ry. Co. Survey; Project Castle covers part of Section 204, Block 1, BBB&C Ry. Co. Survey.
Sources
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