Goochland Board Advertises Higher Data Center Tax Rate Before April Hearing

The Goochland County Board of Supervisors advertised a business personal-property tax rate for data centers at $3.00 per $100 of assessed value, more than seven times the $0.40 figure listed in the county's own FY27 budget packet, ahead of a public hearing scheduled for April 7.

The gap is a product of Virginia law. A locality must advertise the highest rate it might adopt; the board may then choose any lower rate at the public hearing without re-advertising, but cannot go higher. County staff made the stakes plain during the March 25 meeting: "If the board desires to advertise a higher rate it must do so now to make that rate legally adoptable at the April hearing."

Supervisor Lyle moved to advertise at $3.00 per $100, citing comparable rates in surrounding jurisdictions and the revenue demands tied to large capital projects on the county's horizon. He argued Goochland should not position itself as the region's lowest-rate option when public services and recent capital discussions require funding. Several colleagues agreed, framing the higher figure as a way to preserve options rather than a commitment to adopt the rate outright.

The vote intersects with Goochland's ongoing Technology Overlay District debate. The county created the zoning designation to guide data-center development, and data centers carry unusually heavy business personal-property assessments because of the high value of their computer equipment. The county's published tax-rate schedule has historically listed the data-center personal-property rate at $0.40 per $100.

Advertising $3.00 leaves the board three paths at the April 7 hearing: adopt the full rate, land somewhere between $0.40 and $3.00, or use the figure as leverage in incentive negotiations with prospective developers. Opponents of the Technology Overlay District have argued the county has not fully addressed data centers' utility and environmental impacts; supporters contend that structured tax rules can produce revenue that reduces burdens on existing Goochland taxpayers.

The public hearing on the data-center rate and the full FY27 budget is set for April 7.