# Louisiana Sets Data Center Tax Valuation

On September 23, 2026, the Louisiana Tax Commission adopted a five-year useful life for data-center servers, rejecting an industry proposal that could have lowered their assessed taxable value. The decision keeps West Feliciana Parish’s projected annual property-tax revenue from Hut 8’s $10 billion River Bend project near $90 million and gives developers and contractors a concrete valuation assumption to use when modeling Louisiana data-center projects and their local tax impacts.

- Developers and contractors evaluating River Bend should incorporate the adopted five-year server useful-life assumption into project valuation and tax-revenue models; the commission did not adopt the industry-backed alternative.
- The decision makes server valuation and local property-tax expectations material factors in Louisiana project economics, alongside construction and operating costs.
- The extracted project pipeline also includes Meta’s planned $50 billion Hyperion project and Amazon’s $18 billion data-center investments in Louisiana, making the state’s assessment approach relevant to stakeholders evaluating additional projects.

**Jurisdictions:** sled
**Industries:** Information Technology, Construction & Infrastructure
**Topics:** Policy
**Published:** October 06, 2026

### Government Entities
- Louisiana Tax Commission
- West Feliciana Parish Government
- Louisiana Legislature

### Vendors
- Hut 8 (Data-center developer and property owner)
- Meta (Data-center developer and operator)
- Amazon (Data-center developer and operator)
- Advantous (Consultant that drafted the industry-backed valuation proposal)

### Key Quotes
> I don’t want assessment methodology to become a backdoor tax incentive. I want to come to a fair value. At the end of the day, that’s our job.
> — Richard Kendrick, West Feliciana Parish tax assessor

> You value it because somewhere in the future somebody’s going to want to know, okay, how much did we give away? You better get it right the first time because you don’t get a whole lot of bites at the apple after that.
> — Bobby Edmiston, Bossier Parish tax assessor

> We have not seen property disposed of after three years.
> — Robert S. Wertz Jr., Loudoun County revenue commissioner