As data points to provide some general context here, below is info for a few Microsoft data centers near me...
- 415,000 sqft on 40 acres and assessed at $94.5MM. $1.6MM in property tax paid for Project Mountain.
- 1,166,000 sqft on 154 acres and assessed at over $307MM(this is the min). $8.1MM in property tax paid for Alluvion.
- 1,700,000 sqft on 200 acres and assessed at over $318MM(this is the min). $11.3MM in property tax paid for Osmium.
So these data centers are assessed at $227/sqft, $263/sqft, and $187/sqft.
In my state, business personal property like servers, IT equipment, etc is exempt when it comes to property tax assessment.
Madison is arguing the AWS property should be $1362/sqft.
AWS is arguing the property should be $62/sqft.
Perhaps both parties are taking extreme positions and the assessed value should be somewhere in the middle of this absurdly wide disagreement.