Bill
LC 4025
The bill aims to broadly revise how data centers are taxed, but the specific provisions and impacts are unknown because no text has been released.
Overview
- Bill Number: LC 4025
- Title: Generally revise the taxation of data centers
- Status: Draft Died in Process
- Introduced: December 15, 2024
- Classification: Taxation (Generally), Taxation—Property
- Subject: Taxation (Generally); Taxation—Property
Purpose and intent
- The bill’s title indicates an effort to broadly overhaul how data centers are taxed. Specific objectives, definitions, and mechanisms are not provided in the available information.
- Because the text is not published in the provided data, the exact scope (e.g., which taxes would be affected, what exemptions or incentives might be created or repealed, and how assessments would be calculated) remains unknown.
What is Known (based on available information)
- The drafter was assigned on December 15, 2024.
- The bill has been experiencing drafting status changes:
- February 10, 2025: Draft On Hold (noted twice)
- May 22, 2025: Draft Died in Process
- The bill’s subject matter falls under general taxation and property taxation, with a focus on data centers.
Key provisions (availability and caveats)
- Specific provisions are not provided in the available information. As such, there are no confirmed details on:
- How data center property would be valued or classified
- Any new exemptions, credits, or incentives
- Changes to assessment methodologies, tax rates, or eligible jurisdictions
- Compliance, reporting, or administration requirements
- If the bill text becomes available, the substantive provisions would determine the practical impact on operators, local governments, and taxpayers.
Who would be affected
- Data center operators and owners, as well as landlords and tenants operating within data-center facilities
- Local governments and taxing authorities that rely on property tax and related revenue
- Ancillary service providers (e.g., developers, utilities) depending on any changes to economic incentives or tax structure
Procedural and timeline notes
- Introduced: 2024-12-15
- Drafter Assigned: 2024-12-15
- Draft status changes: On Hold (2025-02-10), Draft Died in Process (2025-05-22)
- Current status indicates the bill did not advance and currently has no active text.
Next steps for readers
- To assess potential impact if revived, monitor for:
- The publication of an official bill text and fiscal note
- Any committee referrals, amendments, or revised drafts
- Legislative actions or renewed drafting assignments
- If interested, consult the state legislative website or tracking services for LC 4025 updates or a new version reflecting any revived efforts.
Note: This summary reflects the information provided and does not include analysis of non-existent text.
Compiled from official sources — confirm details with the bill’s official record.
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