Tax fairness, incentive transparency, public cost burden, uneven benefit distribution
What your community should assess, what controls exist, what policy tools are available, and how to verify compliance.
Effective tax rate, abatement value, infrastructure cost share, public vs private capital investment
Developer-funded upgrades, shared infrastructure agreements
PILOT agreements, incentive caps, clawback provisions, revenue earmarks, cost allocation agreements, development impact fees
Annual fiscal reporting, utility and municipal reporting
Primary government source documenting how data centers affect municipal taxes and services
Compiled analyses quantifying the magnitude of data center fiscal impact