To qualify for tax abatement, a data center must be an eligible facility and add at least $500,000 to the tax roll in eligible property value.

The project must be reasonably expected to produce at least $1 million in positive net economic benefit to Wheeler County over the agreement term; new job creation also affects the decision.

A project is ineligible if it is expected to solely or primarily transfer employment from one part of Wheeler County to another part of the county (employment-transfer restriction).

The County may deny an abatement if the project would substantially adversely affect government services or the tax base, the applicant lacks sufficient financial capacity, the applicant would violate applicable laws or codes, or for any other reason the County deems appropriate (denial grounds).

An applicant must submit a detailed written application, including proposed improvements, property information, a map and legal description, and a construction schedule; the County may also require financial and other information (application requirements).

The applicant must reimburse the County for reasonable legal fees related to processing the application and agreement and pay a $1,000 nonrefundable application fee.

The County must provide written notice to other affected taxing units at least seven days before acting on the application, creating a minimum notice period before approval.

Land, inventories, supplies, tools, furnishings, vehicles, and several other listed property categories are ineligible for abatement and remain fully taxable even when associated with an eligible facility.

An abatement agreement must require annual certification of compliance and allow County access to inspect the facility; inspections require at least 24 hours' prior notice.

If the applicant becomes delinquent on taxes or violates the agreement and fails to cure the violation, the agreement may be terminated and previously abated taxes must be recaptured and paid within 30 days.

Computer/data centers are expressly identified as eligible facilities for tax abatement, provided they are reasonably likely to retain or expand primary employment or attract major investment and contribute to the County’s economic development. Eligible Facilities include computer/data centers

The County may grant a full or partial ad valorem tax exemption on the additional value created by an eligible data center’s new, expanded, or modernized buildings, fixed machinery and equipment, site improvements, and related fixed improvements. The project must generally add at least $500,000 to the tax roll and be expected to produce at least $1 million in positive net economic benefit over the agreement’s life. Abatement may be extended to the value of new, expanded, or modernized buildings

The County reserves the right to negotiate tax-abatement terms to compete favorably with other communities, although each request remains subject to County approval and the stated eligibility standards. reserves the right to negotiate a Tax Abatement Agreement

Once a tax-abatement agreement has been approved, later modification or elimination of the County’s guidelines does not affect that agreement unless the parties agree to amend it, protecting the approved incentive from later guideline changes. no modification or elimination of the Guidelines and Criteria shall affect Tax Abatement Agreements