— Guide · parish incentives
Parish incentive comparison: Richland, Caddo, and Bossier
Only the documents count. Richland has a published 30-year NWLFA PILOT schedule for Meta / Laidley LLC. Caddo and Bossier have reported signed PILOT papers for the Amazon / STACK campuses plus LED confirmation that Amazon is in the statewide sales-and-use tax exemption. No ITEP approval for these deals is in the public record reviewed here. Hut 8's PILOT is in West Feliciana, not these three parishes.
Three parishes, two operators, only the documents
Parish incentive stories in Louisiana usually collapse into one sentence: the state gave the data center a tax break. The public record is narrower and more useful. Richland Parish has a published Northwest Louisiana Finance Authority PILOT term sheet for Laidley LLC / Meta Hyperion. Caddo and Bossier have parish-approved NWLFA term-sheet frameworks and reporting that PILOT documents have been signed for the STACK sites serving Amazon. Both operators also appear in LED statements on the statewide data-center sales-and-use tax exemption.
Hut 8 is not a Richland, Caddo, or Bossier project. Its documented local incentive is a West Feliciana Parish Industrial Development Board PILOT, reported by The Advocate. It belongs in this comparison only as a contrast: different parish, different instrument, different public numbers.
This page compares only documented ITEP, PILOT, and sales-tax instruments. It does not invent a combined savings total, an unpublished term sheet, or an ITEP board vote that is not in the record.
The statewide stack is not a parish grant
Louisiana's data-center-specific sales-and-use instrument is La. R.S. 47:305.73, added by Act 730 of 2024 as a rebate and converted to an exemption by Act 11 of the 2024 Third Extraordinary Session for taxable periods beginning January 1, 2025. The Act 730 guide walks the statute: LED certification, a sworn attestation of at least $200 million in new Louisiana capital investment between July 1, 2024 and July 1, 2029, at least 50 new direct permanent jobs, and an LED agreement for 20 years that may be renewed for 10.
That exemption is statewide. A campus in Rayville or Benton still has to be certified. It is not a Richland ordinance and not a Caddo rebate check.
ITEP is the other statewide property-tax program readers often assume is already attached to every campus. It is a state-level ad-valorem exemption of up to 80 percent on qualifying industrial property, subject to local board approval. LouisianAI found no public ITEP approval, local ITEP board packet, or LED ITEP award letter for Meta in Richland or Amazon in Caddo or Bossier. Until one appears, ITEP is available in statute and absent in these three parish files.
Quality Jobs and LED FastStart are payroll and workforce programs, not ITEP, PILOT, or sales-tax instruments. They appear below only where LED named them.
Richland Parish: Meta's published PILOT schedule
LED's December 4, 2024 announcement said Meta was expected to take advantage of the Act 730 sales-and-use tax rebate and to participate in Quality Jobs. A July 1, 2026 report quoting an LED spokeswoman said the exemption had been granted for current projects including Meta. No certification letter is public. Treat the grant as a reported LED statement, not a posted agreement.
The local property-tax instrument is a PILOT, not ITEP. The NWLFA Economic Development Financing Term Sheet names Laidley LLC, locates the project in Richland Parish, and sets a 30-year term from the date a certificate of occupancy is issued for any portion of the project, anticipated around September 1, 2027. PILOT payments are a stated percentage of the ad valorem taxes that would otherwise be due, tiered by certified capital investment and full-time jobs paying 150 percent of the statewide average wage.
- Level 1: $5 billion capital and 300 FTE jobs — 40 percent PILOT on immovable (real) property, 0 percent on movable (personal) property.
- Level 2: $8 billion and 450 FTE — 30 percent immovable, 0 percent movable.
- Level 3: $9.5 billion and 475 FTE — 25 percent immovable, 0 percent movable.
- Level 4: $10 billion and above and 500 FTE — 20 percent immovable, 0 percent movable.
How to read the Richland percentages
In this term sheet, the PILOT percentage is the share paid, not the share waived. Level 1 pays 40 percent of the real-property bill (60 percent relief). Level 4 pays 20 percent (80 percent relief). Movable property — the category that includes servers and related equipment in ordinary assessment practice — is listed at 0 percent PILOT, meaning no ad valorem equivalent is paid on that class under the published schedule. Sherwood News described the same structure in narrative form: because the property is leased, Meta makes PILOT payments based on how much it invests and how many jobs it fills, and the more it invests, the smaller the PILOT payment.
LED's original announcement framed a $10 billion campus, 500 or more direct jobs, and 5,000 construction workers at peak. Meta's July 13, 2026 post later described an expansion of more than $50 billion and more than 1,000 operational roles. Those are operator and LED statements about project scale. They are not a substitute for the PILOT schedule, and they do not create an ITEP approval.
The Richland incentives topic page keeps the same source rule: named instruments only. Parish assessment figures for the campus are not published.
Caddo and Bossier: signed PILOT papers, less public math
Amazon's statewide sales-tax record is clearer than its parish property-tax schedule. LED's February 23, 2026 announcement said the state offered FastStart and that Amazon was expected to participate in High Impact Jobs and the Data Center Sales Tax Exemption on a $12 billion multi-campus program. LED's August 18, 2026 follow-up raised planned investment by $6 billion to $18 billion and stated, for the full scope, "Amazon is participating in the state's Data Center Sales and Use Tax Exemption." That is an LED participation statement, not a posted Form R-85010.
On property tax, the Shreveport-Bossier Advocate reported that term sheets and Payment in Lieu of Taxes documents have been signed for the STACK Infrastructure-developed sites in Caddo Parish near Blanchard, in Bossier Parish near Benton, and at the west Shreveport Resilient Technology Park. The same story attributes a tiered local description to North Louisiana Economic Partnership CEO Justyn Dixon: on the first $2 billion per site the company pays 70 percent of the taxes; the next $2 billion, 60 percent; the next $2 billion, 50 percent; with a floor of 40 percent — figures he said were better for local governments than Meta's deal. The story also says the term sheet adds another 10 percent reduction if the company builds three or more projects, which would take the Pilot 4 rate to 30 percent, and that the agreements recapture 1 percent of sales-tax purchases in perpetuity. Dixon is quoted estimating about $20 million in sales tax over the first five years.
Those Dixon figures are reported remarks about signed papers. The signed Amazon/STACK schedules themselves are not posted beside this page. LouisianAI therefore treats the existence of signed Caddo and Bossier PILOT documents as reported, and treats the 70/60/50/40 and 1 percent recapture numbers as attributed reporting, not as an official extracted term sheet.
The parish-approved NWLFA framework behind Amazon
Before Amazon was confirmed, Caddo and Bossier approved a generic NWLFA data-center term sheet. The Advocate reported that the Bossier Police Jury and school board approved a 25-year PILOT under which 30 to 65 percent of property taxes would be waived depending on capital investment and jobs created, with a requirement to pay 1 percent of materials, furniture, and equipment purchases. The story says the Caddo Commission and Shreveport City Council approved the same framework after public debate.
That generic sheet is not the same document as the later signed STACK/Amazon papers, and it is not ITEP. A 25-year NWLFA PILOT and a 30-year Richland PILOT are different instruments even though they share an issuing authority name.
The Bossier Parish Police Jury announced a March 18, 2026 unanimous final-plat approval for the Technology Park, citing 500 construction jobs, 270 permanent jobs, and "significant property tax revenue supporting local services and schools." The parish did not publish an annual dollar schedule in that release. Caddo and Bossier topic pages therefore list Act 730 participation and keep ad-valorem dollars off the page.
Hut 8, where it actually applies
Hut 8's River Bend campus is in West Feliciana Parish, on the Mississippi River corridor near St. Francisville. It is not in Richland, Caddo, or Bossier. Including it in a north-Louisiana parish table would invent a geography the filings do not support.
What is documented there is still useful as a comparison of instrument design. LED's December 17, 2025 announcement said Hut 8 was expected to participate in the data-center sales-and-use exemption and Quality Jobs. The same July 1, 2026 LED statement report said the exemption had been granted. The local deal, as The Advocate reported, is a 30-year Industrial Development Board PILOT: Hut 8 donates the site to the IDB and leases it back, with rent equal to the ad-valorem equivalent on the GPUs. Parish officials described a first-year estimate of $7.5 billion to $8 billion of assessable GPU value, translating to roughly $90 million of lease payments, structured to exceed what a standard ITEP exemption would have yielded. Those dollars are West Feliciana estimates, not Caddo, Bossier, or Richland figures.
The comparison that the documents support
Put the three parishes next to each other and the honest table is short.
- Sales tax: Act 730 / R.S. 47:305.73 is statewide. LED said Meta was expected to use it (December 2024) and later was reported as granted. LED said Amazon is participating for the full Caddo–Bossier scope (August 2026). No parish can award this exemption by itself.
- PILOT: Richland has a published 30-year NWLFA schedule with 40/30/25/20 percent real-property PILOT tiers and 0 percent movable. Caddo and Bossier have reported signed NWLFA PILOT papers plus a previously approved 25-year 30–65 percent waiver framework; the signed Amazon percentages in the press are attributed, not posted here. Hut 8's IDB PILOT is West Feliciana only.
- ITEP: no public approval located for Meta in Richland or Amazon in Caddo or Bossier. Do not write ITEP into these parish deals until a local board packet or LED award appears.
How to use this without turning reporting into a term sheet
If you are comparing sites, start from the incentives library and the Act 730 statute guide, then open the parish pages: Richland, Caddo, Bossier. Operator hubs for Meta and Amazon keep the campus records in one place. Policy is the statute and executive-order layer, not a parish minutes archive.
A journalist's 60 percent summary is not a substitute for the Richland PDF. A CEO's interview math is not a substitute for the Caddo or Bossier signed schedule. And ITEP remains a statewide program that these three parish deals have not yet been shown to use.