Madison County, Amazon spar over data center tax values

Insight summary

• •Madison County Tax Assessor values each of Amazon's five data center buildings at nearly $292 million for 2026 tax rolls.
• •Amazon argues each building is worth just under $70 million based on industry cost estimates.
• •The discrepancy exceeds $220 million per building, totaling over $1 billion for all five.
• •The valuation impacts tax revenues funding local schools, county government, and repaying a $215 million state loan.
• •The county sought Amazon's actual construction costs for accurate valuation but Amazon declined citing company policy.
• •The Board of Supervisors adopted the assessor’s higher valuation while negotiations continue.
• •The dispute concerns the Madison County Canton site only, excluding the Ridgeland data center campus.