Rollback taxes
Rollback taxes are a recapture of property tax savings owed when land assessed at a reduced agricultural, forestry or open-space value is converted to another use, such as a data center. The amount usually reflects the difference between preferential and market-based taxes for a set number of prior years, sometimes with interest. Rules and who pays vary by state and by contract.
The full guide · Land & site fundamentalsCan Farmland Be Converted to a Data Center?What it takes to convert farmland to a data center: rezoning and use permits, rollback taxes, farm leases, drain tile, CRP contracts and water rights.Where Rollback taxes comes up
- Guides by roleA Landowner’s Path: From First Question to Signed Deal
- Land & site fundamentalsData Center Land Option Agreements: Key Terms for Landowners
- Guides by roleData Center Interest in Farm and Ranch Land: A Guide for Farmers
- Land & site fundamentalsHow Data Centers Are Taxed: Property Taxes, Abatements and PILOTs
- Land & site fundamentalsParcel Assembly for Data Center Campuses
- Feasibility, diligence & dealsSelling or Leasing Land to a Data Center Developer
- Decisions and trade-offsRural vs. Suburban Data Center Sites: Land, Power, Labor and Local Politics
- Land & site fundamentalsConservation Easements and Deed Restrictions on Data Center Land