Commercial Real Estate-Data Centers-Tax Incentives

Understanding the 3J Tax Incentive Program for Data Center Development

Article 3J of Chapter 105 of the North Carolina General Statutes creates a tax incentive program for qualifying major business facilities. Originally enacted to attract transformative economic projects, this program has become particularly relevant for data center developers as North Carolina emerges as a leading technology infrastructure hub. The program offers substantial property tax benefits to qualifying projects, making North Carolina one of the most attractive states in the Southeast.