Fulton County commissioners voted unanimously on Wednesday, Aug. 5 to oppose tax breaks for data center projects across the county, a move that directly targets the Sandy Springs Development Authority's ability to offer incentives to one of Georgia's fastest-growing industries.
The 5-0 vote covers every development authority in Fulton County, including Sandy Springs'. The resolution urges the Development Authority of Fulton County to stop considering data center incentives and was amended to specifically name OpenAI and Anthropic as companies that would be blocked from future local subsidies, according to Busybody ATL.
The price tag behind the push: the DAFC has approved $150 million in data center tax breaks since 2020, with roughly half slated for a single Microsoft project. Statewide, Georgia's data center sales tax exemptions are estimated to cost county and city governments $1.1 billion in lost revenue in 2026, according to the county.
"Fulton County taxpayers shouldn't be subsidizing some of the wealthiest companies in the world that are building these data centers," District 1 Commissioner Bridget Thorne told Spectrum News at the Aug. 5 meeting. Thorne's district includes parts of Sandy Springs.
She co-sponsored the resolution with District 2 Commissioner Bob Ellis.
What it means for Sandy Springs
The Sandy Springs Development Authority has the same legal toolkit the resolution targets. Under the Georgia Development Authorities Law, it can offer taxable and tax-exempt bond financing and other incentives for economic development projects. The authority is governed by a seven-member board appointed by the mayor and confirmed by City Council.
The resolution is non-binding. The DAFC operates independently of county government, and Sandy Springs' authority does the same. Cities retain zoning and land-use power, meaning Sandy Springs could still approve data center construction even if its development authority declines to sweeten the deal.
But the political signal is clear. Milton and Roswell have already adopted moratoriums on new data centers. A December 2025 Georgia Department of Audits and Accounts study found that 70% of data center construction in the state would have occurred without the sales tax exemption. The resolution notes that data center developers themselves have indicated local tax incentives are not a decisive factor in site selection.
What's unresolved
Commissioner Marvin S. Arrington Jr. said at the meeting there is "ambiguity" in the resolution and that the county "needs to maybe fill those gaps," suggesting follow-up action may come.
No Sandy Springs official has publicly responded to the resolution. The Sandy Springs Development Authority has not indicated whether it will follow the county's lead or chart its own course on data center deals.
Georgia ranks fifth nationally in data center capacity, according to the Pew Research Center, and metro Atlanta absorbed roughly 700 megawatts of new capacity in 2024 alone. The Perimeter Center corridor along I-285, with its dense office infrastructure and fiber connectivity, remains a natural target for developers looking to convert or build.
