Catalog · Tax, Incentives & Fiscal Policy

State & Local Tax Incentives

What’s inside

1. Module 1

   The Assessment Base and the Property-Tax Abatement

   • What the Assessor Actually Values · 4 min · narrated
   • The Abatement, and What It Does Not Touch · 4 min · narrated
   • Module review

2. Module 2

   Sales-and-Use Tax Exemptions on Data-Center Equipment

   • Why the Tax on Equipment Is the Line That Moves · 4 min · narrated
   • Four States, Four Doorways · 4 min · narrated
   • Module review

3. Module 3

   PILOTs and the Development Authority

   • The Authority and the Bond That Owns Your Building · 4 min · narrated
   • Reading the PILOT Schedule · 4 min · narrated
   • Module review

4. Module 4

   Tax Increment Financing and Reading the Agreement

   • Borrowing Against a Future You Must Build · 3 min · narrated
   • The Announcement Is Not the Agreement · 4 min · narrated
   • Module review