1) Incentive programs and exemption structure
State-level incentives
- Qualified data center sales/use tax exemption. Minnesota continues to exempt qualifying purchases of enterprise information-technology equipment, computer software, and certain power infrastructure for qualifying data centers that meet statutory size and investment thresholds; the exemption is administered through a refund process, not as an upfront point-of-sale exemption (Minnesota Statutes 297A.68, accessed 2026-07-17; Minnesota Statutes 297A.75, accessed 2026-07-17; Minnesota DEED, accessed 2026-07-17).
- Eligibility thresholds. A qualified data center must generally contain at least 25,000 square feet on a single or contiguous parcel and reach at least $30 million of qualifying investment within 48 months; a qualified refurbished data center must meet the same space threshold and reach at least $50 million of qualifying investment within 24 months; and the 2025 large-scale category requires at least 25,000 square feet of fiber-connected buildings and at least $250 million of qualifying investment within 60 months beginning after June 30, 2025 (Minnesota Statutes 297A.68, accessed 2026-07-17; Minnesota Legislative Budget Office, 2026-01-15).
- Duration, sunset, and conditions. The exemption may be claimed for qualifying purchases made within 35 years after the first qualifying purchase, but only data centers certified before July 1, 2042 remain eligible; large-scale data centers must satisfy prevailing-wage and sustainability/green-building conditions or face repayment obligations (Minnesota Statutes 297A.68, accessed 2026-07-17; Minnesota Legislative Budget Office, 2026-01-15).
- Electricity exemption ended after June 30, 2025. Minnesota’s 2025 tax law removed electricity purchases from the data center sales-tax exemption for purchases after June 30, 2025, while retaining the equipment/software refund program for qualified projects (Minnesota House Session Daily, 2025-06-14; Minnesota Statutes 297A.68, accessed 2026-07-17).
- Administrative certification remains with DEED and Revenue. DEED continues to maintain the qualified data center program and project list, while the Department of Revenue administers the refund mechanics (Minnesota DEED, accessed 2026-07-17; Minnesota Department of Revenue, accessed 2026-07-17).
2026 incentive changes
- No substantive statewide data center incentive expansion, repeal, or replacement was enacted during the 2026 regular session. The regular session adjourned on May 18, 2026, and the data center incentive bills listed below did not become law before adjournment (Minnesota House Session Daily, 2026-05-18).
- Chapter 128 made only a technical/conforming change to the refund statute reference. The 2026 tax law amended the refund provision by changing the cross-reference for data center refunds to subdivision 42, but it did not restore the electricity exemption or repeal the data center program (Minnesota Session Laws Chapter 128, 2026-05-27).
- Proposed 2026 expansions did not pass. HF4153/SF4681 would have modified water preapplication criteria, exempted data center electricity sales from the utility solar-energy-standard calculation, and restored or added data center electricity-related exemptions; HF4990/SF5100 proposed a broader set of water, solar-standard, exemption, and backup-generation changes. Each bill was introduced and referred to committee but did not become law before adjournment (Minnesota Revisor HF4153, 2026-03-10; Minnesota Revisor SF4681, 2026-03-18; Minnesota Revisor HF4990, 2026-04-16; Minnesota Revisor SF5100, 2026-04-10).
- Proposed 2026 modification/repeal bills also did not pass. HF4173/SF4203 proposed modifying the sales/use tax exemption, while HF5125/SF5231 proposed repealing the data center sales/use tax exemption and a related contingent special-education aid reduction; none became law before adjournment (Minnesota Revisor HF4173, 2026-03-10; Minnesota Revisor SF4203, 2026-03-05; Minnesota Revisor HF5125, 2026-05-06; Minnesota Revisor SF5231, 2026-04-24).
- The state tax-expenditure commission recommended modifying, not continuing unchanged or repealing, the equipment exemption. On June 17, the Tax Expenditure Review Commission withdrew an initial motion to continue the exemption and voted 5-0 to recommend that the Legislature modify it. The advisory vote did not itself amend the exemption (Minnesota Tax Expenditure Review Commission, 2026-06-17).
Local incentives
- Pine Island / Project Skyway. The Pine Island City Council approved project approvals on January 20, 2026, and approved a tax-abatement agreement on February 4, 2026, for the Project Skyway/Google data center development area (City of Pine Island, 2026-05-18).
- Hermantown / Google. Hermantown scheduled a May 4, 2026 public hearing on proposed development and tax-abatement agreements for the Google data center project, then tabled the development-agreement resolution for further consideration (City of Hermantown, 2026-05-15).
- Hermantown reimbursement agreements. On July 6, the City Council approved agreements under which Mortenson would reimburse up to $200,000 of additional city planning and consulting costs, on top of a previously approved $225,000 reimbursement, and Minnesota Power would reimburse up to $20,000 for the city’s administration of environmental review for a transmission line serving the project. These are cost-reimbursement arrangements, not approval of the still-tabled development and tax-abatement agreements (Northern News Now, 2026-07-06; City of Hermantown, 2026-07-14).
2) Restrictions, moratoriums, and regulatory guardrails
Statewide restrictions and utility guardrails
- Water appropriation review. A DNR water-use permit is generally required for withdrawals exceeding 10,000 gallons per day or 1 million gallons per year; for data centers meeting the statutory large-load definition, proposed consumptive use above 100 million gallons per year can trigger preapplication information requirements and special permit conditions (Minnesota Statutes 103G.265, accessed 2026-07-17; Minnesota Statutes 103G.271, accessed 2026-07-17; Minnesota Statutes 216B.02, accessed 2026-07-17).
- Large-load cost protections. The 2025 energy law created a “very large customer” framework and a large-load cost-allocation statute requiring the Public Utilities Commission to establish cost-causation protections for loads of at least 100 MW served by investor-owned utilities (Minnesota Statutes 216B.1622, accessed 2026-07-17; Minnesota Statutes 216B.1623, accessed 2026-07-17).
- Xcel very-large-customer tariff approved in part. On May 18, 2026, the PUC approved a standalone class for customers at or above 100 MW and certain 20-100 MW “system intensive” customers. The default contract term is 15 years, the minimum-bill and early-exit protections are generally 80 percent, and customers must fund transmission and distribution upgrades through contributions in aid of construction; the Commission also required Xcel to propose a voluntary clean-energy tariff by December 1, 2026 (Minnesota Public Utilities Commission, 2026-05-18; Minnesota Department of Commerce, 2026-05-18).
- Google electric-service agreements remain pending PUC matters. Minnesota Power filed its 15-year Harmony/Google Hermantown ESA in docket E-015/M-26-159 on March 26; Xcel filed the Pine Island Google ESA in docket E-002/M-26-170 on April 14. Neither contract had received a final PUC decision as of July 17 (Minnesota Public Utilities Commission, accessed 2026-07-17; Minnesota Public Utilities Commission, 2026-04-07; Minnesota Public Utilities Commission, 2026-05-05).
- Additional large-load tariff proceedings opened. Otter Tail Power proposed a new Very Large Customer Class in docket E-017/M-26-211, and Dakota Electric sought approval of a Very Large Member Contract in docket E-111/M-26-243. Both remained pending as of July 17; Otter Tail’s initial comment period closed July 16 and Dakota Electric’s runs through July 30 (Minnesota Public Utilities Commission, accessed 2026-07-17).
- Backup generation remains subject to state energy siting rules. Data-center generation using specified fuels and exceeding 50 MW can require a certificate of need under section 216B.2421 and a site permit under section 216I.05, with environmental assessment or impact-statement requirements depending on the project; the 2026 bills proposing broader backup-generation exemptions did not pass (Minnesota Public Utilities Commission, accessed 2026-07-17; Minnesota Revisor HF4990, 2026-04-16).
Statewide moratorium proposals
- No statewide data center moratorium was enacted. SF4298/HF4888 would have established a data center moratorium and required a PUC report, but the bills were introduced and referred to committee without becoming law before the May 18 adjournment (Minnesota Revisor SF4298, 2026-03-06; Minnesota Revisor HF4888, 2026-04-02; Minnesota House Session Daily, 2026-05-18).
- Transparency and environmental-review bills also did not pass. SF4296/HF4512 proposed public-hearing and disclosure requirements before data center development approvals, SF4816 proposed mandatory environmental impact statements, HF3793 proposed data-center-specific water permitting and monthly use reporting, and HF4077/SF4379 proposed limits on municipal nondisclosure agreements; none became law before adjournment (Minnesota Revisor SF4296, 2026-03-06; Minnesota Revisor HF4512, 2026-03-19; Minnesota Revisor SF4816, 2026-03-23; Minnesota Revisor HF3793, 2026-03-05; Minnesota Revisor HF4077, 2026-03-09).
- A broader guardrail package did not pass. SF3968/HF2928 proposed water-use and environmental-review requirements, phased hourly carbon-free electricity standards, reporting, prevailing-wage conditions, a fee, and a clean-energy tariff, but it remained referred to committee and did not become law (Minnesota Revisor SF3968, 2026-03-02; Minnesota Revisor HF2928, 2025-03-26; Minnesota House Session Daily, 2026-05-18).
Local moratoriums and interim ordinances
- Carver. The Carver City Council unanimously approved a one-year moratorium on data center development in April 2026 (FOX 9, 2026-04-11).
- Eagan. The Eagan City Council approved a one-year interim ordinance/moratorium on new data center development on February 17, 2026, after a January workshop on data centers and cryptocurrency mining (City of Eagan agenda memo, 2026-02-17; MPR News, 2026-02-18).
- Eagan litigation. On July 7, the owner of a site affected by Eagan’s moratorium sued the city, alleging that the pause unlawfully blocked a proposed data center redevelopment; the moratorium remained in force while the suit began (MPR News, 2026-07-07).
- Inver Grove Heights. After three readings, the City Council adopted a one-year moratorium on June 26 by a 3-2 vote. It covers the proposed roughly 54,000-square-foot, 5 MW QLevr project at 5842 Carmen Avenue East despite the developer’s threatened $150 million damages claim (FOX 9, 2026-06-26).
- Minneapolis. The City Council adopted the final moratorium on June 25, pausing new or expanded data centers through November 21, 2026, while exempting downtown projects of no more than 350,000 square feet (FOX 9, 2026-06-25).
- Waite Park. The City Council adopted a one-year interim ordinance on May 4 prohibiting new data center development while the city studies zoning controls (City of Waite Park, 2026-05-04).
- Rosemount. Ordinance 2026-03, adopted April 21, imposed a one-year moratorium on new data centers while exempting Meta’s previously approved and under-construction campus (City of Rosemount, 2026-04-21).
- Elko New Market. The City Council adopted a one-year data center moratorium on May 14 while it studies comprehensive-plan and zoning changes (New Prague Times, 2026-06-04).
- Wright County. On May 19, 2026, the Wright County Board unanimously approved an emergency moratorium, Ordinance 26-2, pausing applications for data centers in county townships for up to one year while the county studies time, place, and manner regulation; county officials emphasized that the action was not a countywide ban (Wright County, 2026-05-21).
- Le Sueur County. On May 26, the County Board adopted a 12-month moratorium on new data center development in unincorporated areas while the county studies land-use regulation (Le Sueur County, 2026-06-03).
- Mankato. The City Council adopted a one-year moratorium on July 13 covering data centers and other high-impact utility consumers while it studies regulatory standards (KEYC, 2026-07-13).
- Blue Earth County proposal. County staff recommended a one-year moratorium and an August public hearing, but the June 23 record was a proposal rather than an enacted pause as of July 17 (Blue Earth County, 2026-06-23).
- Carlton County proposal. On July 7, the County Board advanced an interim ordinance with one dissenting vote, but a final vote was not expected until August; no county moratorium was yet in effect as of July 17 (Northern News Now, 2026-07-07).
Zoning authority
- Local governments retain primary zoning and interim-ordinance authority over data center siting, subject to Minnesota municipal and county planning statutes (Minnesota Statutes 462.357, accessed 2026-07-17; Minnesota Statutes 394.21, accessed 2026-07-17).
3) Local governance, environmental review, and community opposition
- Pine Island. Pine Island’s Project Skyway page reports that the city approved rezoning, annexation, a final plat, a final development plan, and a conditional-use permit on January 20, 2026, then approved a tax-abatement agreement on February 4, 2026; the city also states that the proposed development would use air cooling rather than water-cooling towers and would not exceed the city’s annual DNR water appropriation limit (City of Pine Island, 2026-05-18).
- Pine Island construction pause. A judge issued a temporary restraining order on May 22 halting construction and preconstruction while environmental-review litigation proceeds. The order does not decide the merits, and Xcel’s related ESA remains separately pending at the PUC (MPR News, 2026-05-26; Minnesota Public Utilities Commission, accessed 2026-07-17).
- Hermantown. The city released an updated draft AUAR and mitigation plan on June 11 and accepted comments through July 16. The development and tax-abatement agreements remained tabled; two opposition lawsuits were active, including an April zoning challenge. The city describes an eight-to-ten-year buildout, no cooling-water use, municipal water demand of no more than 50,000 gallons per day, at least 40 initial permanent jobs, and potentially 100 at full buildout (MPR News, 2026-06-24; City of Hermantown, 2026-07-14).
- Faribault. On June 8, the Court of Appeals reversed and remanded the city’s negative EIS declaration because the record lacked sufficient information on air pollution, noise, greenhouse-gas emissions, and cumulative effects. The city then extended Archer’s development-review period to March 31, 2027 while preparing a supplemental EAW (Minnesota Court of Appeals, 2026-06-08; City of Faribault, 2026-07-08).
- Farmington. Residents continued litigation and organized opposition to Tract’s proposed 2.5-million-square-foot, 708 MW technology park, citing a projected more-than-doubling of current municipal water demand. The city released employees from project nondisclosure agreements on April 6 and on April 20 approved splitting the final plat into two additions and updating the development contracts, but its project page still distinguishes those planning actions from a specific data center development application (CBS Minnesota, 2026-02-11; City of Farmington, accessed 2026-07-17).
- Nobles County. On April 21, county commissioners blocked the zoning change needed for Geronimo Power’s proposed $4 billion data center on agricultural land after public opposition (MPR News, 2026-04-21; MPR News, 2026-04-21).
- Elk River. On July 6, the City Council rejected the ordinance amendment needed to allow a roughly 60,000-square-foot data center in the light-industrial district; the related conditional-use permit had not yet received its expected denial, and the mayor proposed studying a one-year moratorium (CBS Minnesota, 2026-07-06).
- Mountain Lake. C-MN Data Centers/AAIM received local approvals for a project at 2203 Third Avenue, with groundbreaking expected in September 2026, but residents raised concerns in July about notice, environmental review, noise, and transparency and organized a further public meeting (KEYC, 2026-07-16).
- Recurring community concerns. Public objections in 2026 centered on water demand, electricity demand and cost allocation, backup generation and air emissions, noise and light, aquifer effects, property values, nondisclosure agreements, public notice, and the sufficiency of environmental review (Wright County, 2026-05-21; Minnesota Court of Appeals, 2026-06-08; KEYC, 2026-07-16).
4) Legislative activity, 2024-2026
2025 enacted changes
- Minnesota’s 2025 tax legislation narrowed the data center sales/use tax exemption by ending the electricity exemption after June 30, 2025 (Minnesota House Session Daily, 2025-06-14; Minnesota Statutes 297A.68, accessed 2026-07-17).
- Minnesota’s 2025 energy legislation created the statutory very-large-customer framework and large-load cost-allocation requirements for investor-owned utilities (Minnesota Statutes 216B.1622, accessed 2026-07-17; Minnesota Statutes 216B.1623, accessed 2026-07-17).
2026 regular session outcome
- The 2026 regular session produced numerous data center bills but no enacted statewide moratorium, no enacted data center EIS requirement, no enacted public-hearing/disclosure requirement, no enacted repeal of the data center sales/use tax exemption, and no enacted restoration of the electricity exemption before adjournment on May 18, 2026 (Minnesota House Session Daily, 2026-05-18).
- Bills introduced in 2026 included SF4298/HF4888 (statewide moratorium and PUC report), SF4296/HF4512 (public-hearing and disclosure requirements), SF4816 (mandatory EIS), HF3793 (water permitting/reporting), HF4077/SF4379 (municipal nondisclosure agreements), SF3968/HF2928 (combined water, emissions, labor, fee, reporting, and clean-energy guardrails), HF4153/SF4681 and HF4990/SF5100 (pro-development exemption and regulatory changes), HF4173/SF4203 (sales/use tax exemption modification), and HF5125/SF5231 (sales/use tax exemption repeal). None became law (Minnesota Revisor SF4298, 2026-03-06; Minnesota Revisor SF4296, 2026-03-06; Minnesota Revisor SF4816, 2026-03-23; Minnesota Revisor HF3793, 2026-03-05; Minnesota Revisor HF4077, 2026-03-09; Minnesota Revisor SF3968, 2026-03-02; Minnesota Revisor HF2928, 2025-03-26; Minnesota Revisor HF4153, 2026-03-10; Minnesota Revisor HF4990, 2026-04-16; Minnesota Revisor HF4173, 2026-03-10; Minnesota Revisor HF5125, 2026-05-06; Minnesota House Session Daily, 2026-05-18).
5) Notable projects and operators
- Project Skyway / Google / Pine Island. Local approvals and the February tax abatement remain in place, but construction and preconstruction have been restrained since May 22 while litigation proceeds, and the 15-year Xcel ESA in docket E-002/M-26-170 remains pending. Xcel associates the agreement with 1,900 MW of clean resources, including 300 MW/30 GWh of long-duration storage, and a $50 million Google investment in Capacity*Connect (MPR News, 2026-05-26; Minnesota Public Utilities Commission, accessed 2026-07-17; Xcel Energy, 2026-02-24).
- Google / Hermantown. Public reporting now values the approximately 200-acre project at $1.2 billion-$1.5 billion. The updated draft AUAR was in comment through July 16, the development and tax-abatement agreements remained tabled, and the 15-year Minnesota Power ESA in docket E-015/M-26-159 remained pending. Minnesota Power associates the contract with 300 MW of wind, 400 MW of storage, and a $5 million Google affordability/efficiency contribution (MPR News, 2026-06-24; City of Hermantown, 2026-07-14; Minnesota Public Utilities Commission, accessed 2026-07-17).
- Archer Datacenters / Faribault. The proposal covers roughly 87 acres and up to 500,000 square feet; after the June Court of Appeals remand, the city extended project review to March 31, 2027 while preparing a supplemental EAW (Minnesota Court of Appeals, 2026-06-08; City of Faribault, 2026-07-08).
- Tract / Farmington Technology Park. The proposed buildout is approximately 2.5 million square feet and 708 MW. Litigation and community opposition continued, while the city approved a final-plat split and updated development contracts on April 20; those master-development actions should not be conflated with a specific building approval (CBS Minnesota, 2026-02-11; City of Farmington, accessed 2026-07-17).
- Amazon Data Services / Becker. Amazon’s proposed Becker data center remains important historical precedent because the PUC required certificate-of-need review for up to 250 emergency diesel backup generators rather than allowing the project to bypass that review (Minnesota PUC Legistar, 2025-02-27; E&E News, 2025-03-04).
- Inver Grove Heights. The roughly 54,000-square-foot, 5 MW QLevr proposal at 5842 Carmen Avenue East is paused by the final one-year moratorium adopted June 26 (FOX 9, 2026-06-26).
- Nobles County / Geronimo Power. The County Board blocked the zoning change for the proposed $4 billion project on April 21, changing it from an active local approval path to a denied request (MPR News, 2026-04-21; MPR News, 2026-04-21).
- Elk River proposal. The City Council rejected the zoning-text amendment needed for a roughly 60,000-square-foot facility on July 6; the CUP remained formally unresolved but was expected to be denied, and a possible one-year moratorium was only a proposal (CBS Minnesota, 2026-07-06).
- Monticello Tech / Monticello. The city received formal applications on July 6 for an approximately 1.3-million-square-foot campus on about 106 acres. The applications were still under completeness review and had not yet reached public hearings, Planning Commission review, or City Council action (City of Monticello, 2026-07-08).
- C-MN Data Centers / AAIM / Mountain Lake. Local approvals were complete and groundbreaking was expected in September, but July opposition placed public notice, noise, and environmental review back before the community (KEYC, 2026-07-16).
- Existing Minneapolis facility expansion. RealVantage invested $7 million in the operating 21 MW facility at 1001 Third Avenue South; the owners plan to expand it to 31 MW, making this a February-July 2026 expansion of existing inventory rather than a greenfield proposal (Data Center Dynamics, 2026-03-25).
Source checklist
- Minnesota Revisor and statutes for tax, water, energy, zoning, and 2026 bill status.
- Minnesota PUC notices and docket pages for the Xcel framework, Google ESAs, Minnesota Power withdrawal request, cooperative/utility tariff filings, and resource planning.
- City and county primary sources for Pine Island, Hermantown, Farmington, Monticello, Faribault, Eagan, Waite Park, Rosemount, Wright County, Le Sueur County, and Blue Earth County.
- Minnesota House Session Daily for adjournment and 2025 tax-law context.
- MPR News, CBS Minnesota, FOX 9, Northern News Now, Data Center Dynamics, KEYC, New Prague Times, and Minnesota Center for Environmental Advocacy for court, moratorium, project, and community developments where primary government records were unavailable or lacked equivalent detail.