Property Tax Partners

Property taxes are quietly becoming one of the biggest drivers in data center location strategy.

As demand for data centers explodes, operators aren’t just evaluating land and power anymore; they’re underwriting long-term tax exposure.

Here’s why that matters:

📈 Property taxes have risen sharply across the U.S., driven by higher property valuations and local revenue needs.
💲Data centers are capital-intensive assets, meaning even small tax rate differences can translate into millions in lifetime costs
🏛️At the same time, states and municipalities are competing aggressively—offering abatements, exemptions, and incentive packages to win projects

This is creating a clear divide:
👉 Markets with predictable, incentive-friendly tax structures are attracting large-scale development
👉 Markets with rising tax burdens or uncertainty are becoming harder to underwrite

And there’s another layer:
Local governments still depend heavily on property tax revenue to fund schools, infrastructure, and services, So every incentive deal becomes a balancing act between:

- Economic growth
- Infrastructure strain
- Long-term tax base sustainability

Bottom line:
In today’s environment, property tax policy isn’t just a cost; it’s a strategic lever.
The next generation of data center development will be decided as much in policy discussions as it is in site selection meetings.

🏓DFW Energy Professionals - Save the Date - It's Pickle Ball time!

Join us for food, drinks, and extremely competitive pickleball 😉

📍 Chicken N Pickle - Allen
📅 July 30th
⏰ 5pm - 8pm
🔗 https://ptppickleball.rsvpify.com/

We hope to see you there!

Personal Property Filings Shape Valuations for Years

Inconsistencies don’t just affect one year — they compound.
Clear, supportable returns give you credibility when it matters most.

Still Paying Taxes on Removed Equipment?

“Ghost assets” are common in Texas E&P valuations.

Cannibalized, scrapped or fully removed equipment may remain on the books unless proactively addressed.

As May comes to a close, we want to congratulate the Class of 2026. Whether a college grad or a high school grad, we wish the best for all of you!

We also want to congratulate all graduates in the PTP family. We wish you continued success in your endeavors!

Are you attending the Institute for Professionals in Taxation Annual Conference? You won't want to miss Jeff Mills, who will be presenting "Beneath the Surface: Navigating the Depths of Oil & Gas Mineral Ad Valorem Taxation" or Leean West, who will be presenting "Island Equilibrium: The Science and Spirit of Assessment Ratios".

Remembering the heroes who gave everything for our freedom. Wishing everyone a meaningful Memorial Day.

Jeff Mills and Kate Strittmatter had a great time representing PTP at NAPAC in Dallas. The content was top notch, and the networking was even better. Spending time with friends and clients is what PTP is all about.

Expertise. RELATIONSHIPS. Results.

PTP was proud to be a part of Oklahoma Association of Tax Representatives Spring Meeting. Jeff Mills, serving as OATR President, hosted Senator Dave Rader (Oklahoma Senate, District 39), Brook Simmons (President, The Petroleum Alliance of Oklahoma), Nathan Cahill and David Rohlmeier(Managing Directors, Insight Tax Advisors) and Wyatt Swinford (Attorney, Elias, Books, Brown & Nelson).

With a great cross-section of industries represented, OATR is a great organization for supporting Oklahoma taxpayers.

Next stop: Assessor's Conference!