Subject:
Title
Ordinance Amending Chapter 102, Article IV, Division 3 of the Brevard County Code to Make Data Centers Ineligible for Economic Development Ad Valorem Tax Exemptions.
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Fiscal Impact:
From a tax revenue perspective, the proposed ordinance will secure immediate, unabated real property and tangible personal property tax revenues if a data center chooses to locate in Brevard without tax incentives. The corollary is that the lack of incentives may cause a developer to locate in another Florida county or state, and Brevard County will receive no new ad valorem and tangible personal property tax revenues from the project.
Dept/Office:
County Attorney's Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners hold a public hearing and consider adopting an ordinance amending Chapter 102, Article IV, Division 3 of the Brevard County Code to make data centers ineligible for economic development ad valorem tax exemptions.
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Summary Explanation and Background:
Currently, data centers are eligible for economic development tax exemptions. In fact, in accordance with state law, data centers are eligible for an exemption of up to twenty (20) years, while all other businesses are limited to only ten (10) years. Section 196.1995(5), Florida Statutes.
The Brevard County economic development tax exemption program does not identify any specific businesses or industries that are ineligible for consideration. The only ineligible businesses are those "in violation of any federal, state or local law or regulation governing environmental matters.." Section 102-187(d), Brevard County Code of Ordinances.
At its April 7, 2026 regular meeting, the Board of County Commissioners approved legislative intent and permission to advertise an ordinance amending Chapter 102, Article IV, Division 3 of the Brevard County Code to make data centers ineligible for economic development ad valorem tax exemptions. The agenda report r...
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