10/13/2026
Data center investment is growing at an extraordinary pace, and property tax policy is working to keep pace with the technology.
Bloomberg Tax recently took an in-depth look at the challenges facing taxpayers, assessors, and policymakers as states determine how rapidly evolving data center equipment should be classified and valued for property tax purposes.
Advantous Consulting Senior Advisor Bob Adair, CMI, was quoted in the article regarding his work on Louisiana's data center valuation proposal. Bob's analysis included a review of depreciation methodologies across 17 states as well as industry data surrounding the rapidly changing technology used in today's facilities.
As Bob told Bloomberg, “In my career, I’ve rarely seen technology move that quickly.”
That pace of change is what makes these issues so important. Data centers represent billions of dollars of investment, while differences in asset classification, economic life, and depreciation assumptions can have a significant impact on both taxpayers and local governments.
We're proud to have Bob and the Advantous team contributing their experience to these conversations as Louisiana—and jurisdictions across the country—work through an emerging area of property tax policy.
Thank you to Daniel Moore and Bloomberg Tax for highlighting this important issue.