As data centers proliferate, Louisiana is rethinking how to tax them

Louisiana is considering its first statewide property valuation standards for data centers to address billions in technology investments. The proposal, led by the Louisiana Association of Business and Industry, would assign three- and eight-year economic lives to computing equipment and infrastructure, respectively, to reflect obsolescence rates. It would not impact existing payment-in-lieu-of-taxes agreements like Meta’s Richland Parish AI data center but could influence future projects.