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Spring 2025

Development Incentives Quarterly: Spring 2025

Behind-the-Meter Power Solutions for Data Centers: Legal and Practical Considerations

By: Sean Byrne

As data center power demands reach hundreds of megawatts or even gigawatts, particularly driven by AI applications, traditional power delivery models are facing significant constraints. 

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The Real Property Puzzle: How Data Centers Are Often Over-Assessed

By: Lauren Johnson

Data centers are critical infrastructure in today’s world, but they present unique and significant challenges for property tax valuation.  

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Wisconsin's Tax Reform: Catalyzing Data Center Investment

By: Eli Redfern

Wisconsin has emerged as a hotspot for data center development, with numerous project announcements coinciding with recent legislative tax reforms.   

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About Development Incentives Quarterly: We at Vorys are continually educating ourselves regarding economic development incentives, including tax credit changes and opportunities.  We created the Development Incentives Quarterly to provide you relevant information that you need in the changing landscape of this area.  Our economic development incentives clients include developers, political subdivisions and growing businesses, so you’ll see information from a variety of perspectives. That diverse perspective has allowed us to grow to be one of the largest economic development incentives practices in the state of Ohio. As we’ve grown, we have also expanded our geographic reach and now advise on projects across the country.

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