Arizona

Computer data center tax relief

Incentive or explicitly supportive policy

In effect This instrument is recorded as currently in effect as of the dataset date.

Summary

Arizona Revised Statutes section 41-1519 allows tax relief for a certified computer data center and its qualified colocation tenants from and after 31 August 2013. The opened definition of qualification period gives an owner or operator ten full calendar years after the certification year, or twenty full calendar years if the center is a sustainable redevelopment project. Those are per-certification periods, so this record does not store a single program expiration. A separate 2026 session law bars new applications and new qualifications from 1 July 2026 through 30 June 2029; it does not repeal section 41-1519 or cancel an existing certification. The phrase "from and after 31 August 2013" is quoted rather than converted into a different calendar day.

Scope

Arizona Revised Statutes section 41-1519 says that from and after 31 August 2013, tax relief is allowed for the owner or operator of a computer data center certified under the section, and the same relief is allowed for qualified colocation tenants. All tax relief applies during the qualification period. For an owner or operator, the qualification period begins on the certification's effective date and expires at the end of the tenth full calendar year after the calendar year of that date, or the twentieth full calendar year if the center is a sustainable redevelopment project. The section requires an application to the Arizona Commerce Authority and states investment conditions. It does not say that every computer facility in Arizona is certified.

Geographic scope
Arizona
Jurisdiction
State
Authority type
Legislature
Issuing authority
Arizona Legislature

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
Tax relief applies during each certification's qualification period. The opened section measures that period as ten full calendar years, or twenty for a sustainable redevelopment project. It does not state one statewide repeal date.
Source document
The source page states no document date
Last checked
23 September 2026
About this date

This record was last checked before the tracker date, 11 November 2026. An earlier check date does not by itself mean the record's status has changed.

What this does not establish

  • The official view page says the Arizona Revised Statutes text is published by Thomson Reuters. The page that was opened is the Legislature's document view of section 41-1519.
  • This section does not, by itself, state the 2026 pause on new applications. The separate Chapter 140 record covers the 1 July 2026 through 30 June 2029 pause on new applications and new qualifications.
  • A certification can be revoked under the section. This record does not find that any named center was revoked.

Unresolved questions

  • How the Arizona Commerce Authority has applied the new-application pause to a center certified before 1 July 2026 was not decided from section 41-1519 alone.
  • The investment thresholds for counties above and below 800,000 people are in the section and are not restated as a finding about a named project.

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.

Sources

Primary source: Arizona Legislature page on azleg.gov

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