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.
Howard County
Mixed Data Center Policies
Texas combines substantial, long-term sales-tax breaks for qualifying large data centers with grid-connection studies, fees, and infrastructure costs that can make projects slower and more expensive. Some large facilities may also face emergency power reductions or grid-stability requirements; the tax benefits have demanding eligibility conditions.
Rating and summary from Texas statewide as there are no scored current or future laws outside temporary restrictions for Howard County.
current law · County project: Crusoe Elbow Creek data-center project south of Big Spring.Site-specific Chapter 381 incentive for Crusoe Energy Systems, associated with the Elbow Creek data-center project—not a countywide data-center ordinance.Howard County, Texas Chapter 381 Agreement with Elbow Creek Data Center (2023)
Timing
The filing describes expiration five calendar years after completion of construction certified for commercial operations. Its separate 2078 date field is inconsistent with this trigger; actual commencement and expiration remain unverified.
People behind it
- Crusoe Energy Systems
Company identified with the Elbow Creek Chapter 381 agreement.
- Randy Johnson
Howard County Judge discussing the agreement and its review.
Restrictions & requirementsHide restrictions & requirements1
Conditional incentive rather than a general development restriction: KBest reports investment timelines, job-creation expectations and operational requirements. Specific binding thresholds were not verified; general discussion of possible water/noise provisions is not treated as a confirmed contract term.
Benefits & exceptionsHide benefits & exceptions1
Comptroller excerpt lists 100% property-tax reimbursement in Year 1, and in Year 2 lists 70%, 80% and 100% for specified appraised-value bands. The excerpt truncates the schedule; benchmark definitions and remaining years are not verified.
Sources
Data provided by Regbase · Cookie preferences · Report missing data