Scope
The Alabama Department of Revenue's Chapter 9B abatement page states that data processing centers granted an abatement before 1 January 2027 may receive property tax abatements of 10, 20 or 30 years, together with sales and use tax abatements, depending on investment tiers (up to $200 million within 10 years; over $200 million but less than $400 million within 10 years; over $200 million within 10 years and over $400 million within 20 years), and that Act 2026-573 changes the requirements for abatements granted on or after 1 January 2027. Abatements are granted by local abating authorities.
- Geographic scope
- Alabama
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Alabama Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- Tiers on this page apply to abatements granted before 1 January 2027; later grants follow Act 2026-573. That is an application date, not a program end.
- Source document
- The source page states no document date
- Last checked
- 5 October 2026
Summary
Alabama's Chapter 9B tax abatement program, as described by the Department of Revenue, lets local abating authorities abate property taxes for data processing centers for 10, 20 or 30 years, and sales and use taxes, depending on how much the project invests. The page says these tiers apply to abatements granted before 1 January 2027 and that Act 2026-573 changes the requirements for abatements granted on or after that date. It is an explicitly supportive incentive administered with local governments.
What this does not establish
- The source is the agency program page; Code of Alabama sections 40-9B-3 to 40-9B-4.1 were not opened.
- The amending act is the separate record al-legislature-hb399-act-2026-573-data-center-abatement-limits-20260601; this record is the underlying program as the agency describes it.
- Abatements are granted project by project by local authorities; the record does not say any named facility has one.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Limits on data processing center tax abatements (Act 2026-573) (In effect)
Sources
https://www.revenue.alabama.gov/tax-incentives/chapter-9b-abatements/