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The Data Center Divide

Navarro County

Pro-Data Center Policies

Navarro County’s enacted agreement gives one specific data center a 50% property-tax reduction for ten years, conditional on investment and job targets. If the company defaults, the benefit can be revoked and previously abated taxes reclaimed.

Incentives

Tax benefits

Grants Riot Corsicana, LLC a ten-year, 50% county property-tax abatement on qualifying increases in real improvements and tangible personal property, subject to agreement requirements. Agreement.

Navarro County Resolution 2024.13 and Tax-Abatement Agreement with Riot Corsicana, LLC (2024)

current law · County measure
The Navarro County Commissioners Court adopted a nonbinding resolution addressing proposed data centers and asking the Texas Legislature for guidance or authority concerning their proliferation, energy and water use, and use of rural farmland.Navarro County Resolution Regarding New Data Centers and Request for State Guidance (2026)

People behind it

  • Commissioner who proposed and seconded multiple agenda motions, including the resolution regarding new data centers.

  • Commissioner who proposed and seconded multiple agenda motions, including the Navarro County Clean-up Day measure.

  • Commissioner who proposed and seconded multiple agenda motions, including approval of the amended Navarro County Subdivision Manual.

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  • Commissioner who proposed and seconded multiple agenda motions, including utility easements and related measures.

  • Submitted the bills for approval and payment under the consent agenda.

  • Treasurer identified in connection with the May 2026 Treasurer’s Report submitted for approval.

Benefits & exceptionsHide benefits & exceptions3

  • The Court approved a resolution regarding new data centers. The minutes do not state the resolution’s specific incentives, permitting rules, infrastructure provisions, or limits.

  • The Court approved a utility easement for Nexus Data LLC on SW CR 1010 in Precinct 4, supporting utility infrastructure for the company; the minutes do not specify the easement’s terms or duration.

  • The Court approved Nexus Data LLC’s request to cross SW CR 1010 in Precinct 4, allowing infrastructure to cross the county road; the minutes do not state additional conditions.

Sources

current law · County project: Reinvestment Zone 24-102 and the unincorporated data center project site
Navarro County approved Resolution 2024.13 and a related tax-abatement agreement with Riot Corsicana, LLC, for a data-center/cryptocurrency-mining facility in Corsicana.Navarro County Resolution 2024.13 and Tax-Abatement Agreement with Riot Corsicana, LLC (2024)

What this means

The agreement would give this specific data center a 50% property-tax abatement for ten years, making construction and operation less costly. The benefit depends on meeting investment and job targets and can be revoked with previously abated taxes recaptured if the company defaults, so it is a substantial but conditional incentive rather than a broad protection for data centers.

People behind it

  • Made the motion to approve the resolution and tax abatement agreement.

  • Seconded the approval motion and was authorized to execute the agreement on behalf of Navarro County.

  • Party to the tax abatement agreement and governmental entity responsible for administering the county's agreement.

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  • Applicant, owner, and other party to the proposed tax abatement agreement.

  • Riot Platforms, Inc. authorized representative who submitted the tax abatement application for Riot Corsicana, LLC.

Restrictions & requirementsHide restrictions & requirements11

  • The project must make improvements and acquire tangible personal property with a minimum initial book value of $380 million by January 1, 2025, including at least $310,106,147 in taxable value.

  • The owner must create 15 full-time-equivalent jobs by January 1, 2025, and 140 full-time-equivalent jobs by January 1, 2026, and maintain those jobs at the property throughout the agreement term.

  • Construction and use of the property must comply with all applicable state and local laws, codes, and regulations, unless a valid waiver applies.

  • The owner must continuously operate, maintain, and occupy the property until the tax-abatement term expires.

  • The owner must maintain the minimum taxable values specified in Exhibit D for every year of the agreement and must otherwise comply with all agreement obligations to retain the abatement.

  • The county may inspect the property during construction and may conduct inspections after completion, generally no more than once per month, with at least 10 days' prior written notice; inspections may also occur when the county reasonably suspects a default.

  • The owner must certify compliance with the agreement to the city and each taxing unit before October 1 of every year during the term.

  • Failure to meet the investment, taxable-value, job, tax-payment, or other contractual requirements can result in termination and recapture of all previously abated taxes, plus attorney's fees and costs; the owner has 60 days after written notice to cure the default.

  • The county may place a tax lien on the property to secure repayment of recaptured taxes and other amounts owed under the agreement.

  • The owner may not assign the agreement without the county's prior written consent, except that rights may be assigned to a wholly owned subsidiary upon notice if the owner remains liable.

  • The tax abatement for tangible personal property applies only to property added after execution of the agreement and excludes inventory, supplies, and property previously located in the reinvestment zone.

Benefits & exceptionsHide benefits & exceptions5

  • A 50% abatement of Navarro County ad valorem taxes on increased real-property value and eligible tangible personal property is available for 10 years beginning with the 2025 tax year. The abatement applies only if Riot meets the agreement’s investment, taxable-value, job-creation, and other compliance requirements, and it is subject to outstanding bondholders’ rights. 50% tax abatement for 10 years

  • The agreement allows Riot additional time to meet its investment and job-creation deadlines when reasonably necessary because of force majeure, provided Riot is diligently pursuing compliance. additional time in the event of Force Majeure

  • The county’s tax-abatement approval and agreement remain valid even if another taxing unit does not approve or execute a similar abatement agreement. not conditional upon approval by any other taxing entity

  • Riot may assign its rights under the agreement to a wholly owned subsidiary by giving written notice to the county, although Riot remains liable for its obligations and other assignments require the county’s prior written consent. assign its rights to a wholly owned subsidiary

  • County and appraisal-district representatives must execute releases, waivers, nondisclosure agreements, and other documents reasonably required by Riot as a condition of accessing the property for inspections or appraisal, providing a measure of confidentiality protection for the facility. execute any and all releases, waivers, NDAs

Sources

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