AI data center sites in Iowa
90 Iowa counties scored on transmission, the interconnection queue, power price and tax. Updated October 18, 2026.
Open a county for its queue requests, substations, plants and data centers.
| County | Score | Pipeline | Power price |
|---|---|---|---|
| 71 | 2.1 GW | 7.4¢/kWh | |
| 65 | 200 MW | 7.4¢/kWh | |
| 64 | 340 MW | 7.4¢/kWh | |
| 55 | 614 MW | 7.4¢/kWh | |
| 55 | 329 MW | 7.4¢/kWh | |
| 54 | 470 MW | 7.4¢/kWh | |
| 54 | - | 7.4¢/kWh | |
| 52 | 200 MW | 7.4¢/kWh | |
| 51 | 610 MW | 7.4¢/kWh | |
| 51 | 180 MW | 7.4¢/kWh | |
| 51 | - | 7.4¢/kWh | |
| 50 | 1.1 GW | 7.4¢/kWh | |
| 50 | 150 MW | 7.4¢/kWh | |
| 49 | 75 MW | 7.4¢/kWh | |
| 49 | 42 MW | 7.4¢/kWh | |
| 48 | 405 MW | 7.4¢/kWh | |
| 48 | 260 MW | 7.4¢/kWh | |
| 48 | - | 7.4¢/kWh | |
| 48 | - | 7.4¢/kWh | |
| 48 | - | 7.4¢/kWh | |
| 47 | 1.4 GW | 7.4¢/kWh | |
| 47 | 200 MW | 7.4¢/kWh | |
| 46 | 717 MW | 7.4¢/kWh | |
| 46 | - | 7.4¢/kWh | |
| 46 | - | 7.4¢/kWh | |
| 45 | 526 MW | 7.4¢/kWh | |
| 45 | - | 7.4¢/kWh | |
| 43 | 560 MW | 7.4¢/kWh | |
| 43 | 550 MW | 7.4¢/kWh | |
| 41 | 252 MW | 7.4¢/kWh | |
| 40 | 310 MW | 7.4¢/kWh | |
| 40 | 50 MW | 7.4¢/kWh | |
| 39 | 200 MW | 7.4¢/kWh | |
| 39 | - | 7.4¢/kWh | |
| 38 | 100 MW | 7.4¢/kWh | |
| 38 | - | 7.4¢/kWh | |
| 38 | - | 7.4¢/kWh | |
| 37 | 700 MW | 7.4¢/kWh | |
| 37 | 420 MW | 7.4¢/kWh | |
| 37 | 2 MW | 7.4¢/kWh | |
| 37 | - | 7.4¢/kWh | |
| 37 | - | 7.4¢/kWh | |
| 37 | - | 7.4¢/kWh | |
| 36 | 200 MW | 7.4¢/kWh | |
| 36 | 200 MW | 7.4¢/kWh | |
| 36 | 156 MW | 7.4¢/kWh | |
| 36 | - | 7.4¢/kWh | |
| 36 | - | 7.4¢/kWh | |
| 36 | - | 7.4¢/kWh | |
| 35 | 217 MW | 7.4¢/kWh |
Pipeline: active generation and storage requests in the ISO queue, or EIA planned plants where larger (outside the ISOs). Top kV: highest substation voltage. Power price: the state's industrial average. DCs: GPU colocation, mining sites and AI campuses.
What the data shows
The strongest Iowa counties for a large AI load are Linn County (71), Pottawattamie County (65) and Polk County (64) on the site score. Iowa sits in MISO, SPP and utility territory; its ISO queues hold 15 GW of active generation and storage requests, 332 MW of them with a signed interconnection agreement, and it has 37 substations at 345 kV and up.
Industrial power averaged 7.4¢/kWh (EIA, July 2026 YTD), against 7.1¢/kWh a year earlier, the 9th lowest of the 50 states and DC. Iowa has a data center sales and use tax exemption in force. We track 3 AI campuses and 8 GPU-ready colocation facilities here.
Top 6 counties in detail
1. Linn CountyMISO
Site score 71 of 100
- Transmission
- 14/25
- Generation pipeline
- 11/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 6/15
- Sales tax exemption
- 10/10
- Data center activity
- 10/10
- Market
- MISO
- Queue (active)
- 2.1 GW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 100 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 1
- Operating plants
- 742 MW
- Retired or retiring
- 22 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| Duane Arnold 161 kVMISO J3932, in service 2029-06 | Duane Arnold 161 kV | 646 | Nuclear | In study |
| Duane ArnoldMISO J2268, in service 2024-10 | Duane Arnold | 400 | Solar | In study |
| Sub K (Tiffin)-Duane Arnold 345kVMISO J2469, in service 2027-10 | Sub K (Tiffin)-Duane Arnold 345kV | 300 | Storage | In study |
| Duane Arnold (ARNOLD 5)MISO R5071 | Duane Arnold (ARNOLD 5) | 251 | Nuclear | In study |
| Duane Arnold (ARNOLD 5)MISO R5069 | Duane Arnold (ARNOLD 5) | 200 | Nuclear | In study |
| FairfaxMISO J2120, in service 2025-06 | Fairfax | 100 | Storage | In study |
| Duane Arnold (ARNOLD 5)MISO R5072 | Duane Arnold (ARNOLD 5) | 100 | Nuclear | In study |
| Duane Arnold (ARNOLD 5)MISO R5070 | Duane Arnold (ARNOLD 5) | 64 | Nuclear | In study |
Substations, 115 kV and up
- ARNOLD · 6 lines345 kV
- Unnamed · 5 lines161 kV
- BERTRAM · 4 lines161 kV
- HIAWATHA · 4 lines161 kV
- Unnamed · 3 lines161 kV
- COFFEY · 3 lines161 kV
- Unnamed · 3 lines161 kV
- COGGON · 2 lines161 kV
Planned, retiring and retired plants
- Coggon Solar LLC · Solar, planned 2027100 MW
Data centers, AI campuses and mining sites
- Google Cedar Rapids · AI campus, under construction · Google
- QTS Cedar Rapids (Big Cedar Industrial Center) · AI campus, under construction · DCD
- Ark Data Centers (formerly Involta) Marion · GPU colocation, Marion
- QTS Data Centers Cedar Rapids campus · GPU colocation, Cedar Rapids
Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.
2. Pottawattamie CountyMISO
Site score 65 of 100
- Transmission
- 18/25
- Generation pipeline
- 3/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 9/15
- Sales tax exemption
- 10/10
- Data center activity
- 6/10
- Market
- MISO
- Queue (active)
- 200 MW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 0 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 3
- Operating plants
- 1.8 GW
- Retired or retiring
- 0 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| Overland - J1859 POI 345kV Line TapMISO J2990, in service 2025-06 | Overland - J1859 POI 345kV Line Tap | 200 | Wind | In study |
Substations, 115 kV and up
- WALTER SCOTT ENERGY CENTER · 8 lines345 kV
- Unnamed · 4 lines345 kV
- WALTER SCOTT ENERGY CENTER · 3 lines345 kV
- WALNUT WIND FARM · 2 lines161 kV
Data centers, AI campuses and mining sites
- Google Council Bluffs · AI campus, operating · DCD
- CyrusOne OCB1 · GPU colocation, Council Bluffs, 9 MW
- Edged OMA01-1 and OMA01-2 · GPU colocation, Council Bluffs, 200 MW
Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.
3. Polk CountyMISO
Site score 64 of 100
- Transmission
- 22/25
- Generation pipeline
- 4/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 7/15
- Sales tax exemption
- 10/10
- Data center activity
- 2/10
- Market
- MISO
- Queue (active)
- 340 MW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 0 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 5
- Operating plants
- 1.1 GW
- Retired or retiring
- 0 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| Army Post 161kV SubstationMISO J2653, in service 2027-05 | Army Post 161kV Substation | 170 | Storage | In study |
| Army Post 161 kV SubstationMISO J2655, in service 2026-05 | Army Post 161 kV Substation | 170 | Storage | In study |
Substations, 115 kV and up
- SYCAMORE · 7 lines345 kV
- GRIMES · 7 lines345 kV
- BONDURANT · 6 lines345 kV
- SE POLK · 6 lines345 kV
- DES MOINES · 6 lines345 kV
- Unnamed · 5 lines161 kV
- NORTHEAST ANKENY · 4 lines161 kV
- RIVER HILLS · 3 lines161 kV
Data centers, AI campuses and mining sites
- Cologix DSM1 · GPU colocation, Des Moines, 0.6 MW
- Edged Edged Des Moines · GPU colocation, Ankeny, 13 MW
Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.
4. Louisa CountyMISO
Site score 55 of 100
- Transmission
- 14/25
- Generation pipeline
- 5/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 6/15
- Sales tax exemption
- 10/10
- Data center activity
- 0/10
- Market
- MISO
- Queue (active)
- 614 MW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 0 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 1
- Operating plants
- 912 MW
- Retired or retiring
- 0 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| SUB 93 LOUISA - SUB T HASKINS 345.0kVMISO J3911, in service 2030-06 | SUB 93 LOUISA - SUB T HASKINS 345.0kV | 250 | Solar | In study |
| SUB 93 LOUISA - SUB T HASKINS 345.0kVMISO J3725, in service 2028-09 | SUB 93 LOUISA - SUB T HASKINS 345.0kV | 200 | Solar | In study |
| Denmark - Newport 161kVMISO J2576, in service 2025-01 | Denmark - Newport 161kV | 164 | Wind | In study |
Substations, 115 kV and up
- LOUISA · 3 lines345 kV
- Unnamed · 3 lines161 kV
- Unnamed · 3 lines161 kV
5. Muscatine CountyMISO
Site score 55 of 100
- Transmission
- 16/25
- Generation pipeline
- 5/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 4/15
- Sales tax exemption
- 10/10
- Data center activity
- 0/10
- Market
- MISO
- Queue (active)
- 329 MW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 59 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 2
- Operating plants
- 301 MW
- Retired or retiring
- 18 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| SUB 56 - SUB 89 161.0kVMISO J3461, in service 2028-05 | SUB 56 - SUB 89 161.0kV | 156 | Solar | In study |
| Walcott 345 kVMISO J2686, in service 2028-09 | Walcott 345 kV | 150 | Wind | In study |
| Grandview Substation 69 kVMISO J1927, in service 2027-08 | Grandview Substation 69 kV | 23 | Solar | In study |
Substations, 115 kV and up
- Unnamed · 3 lines345 kV
- SUB 92 · 3 lines345 kV
- MUSCATINE PLANT #1 · 4 lines161 kV
- MUSCATINE PLANT #1 · 3 lines161 kV
Planned, retiring and retired plants
- Muscatine Plant #1 · Gas, planned 202735 MW
- MPW Solar 1 · Solar, planned 202824 MW
6. Webster CountyMISO
Site score 54 of 100
- Transmission
- 16/25
- Generation pipeline
- 5/20
- Industrial power price
- 19/20
- Existing and retiring plants
- 4/15
- Sales tax exemption
- 10/10
- Data center activity
- 0/10
- Market
- MISO
- Queue (active)
- 470 MW
- Agreement signed
- 0 MW
- Planned plants (EIA)
- 0 MW
- Top substation
- 345 kV
- Substations 230 kV+
- 2
- Operating plants
- 380 MW
- Retired or retiring
- 0 MW
- Industrial power, IA
- 7.4¢/kWh
- Sales tax exemption
- Yes
Largest queue requests
| Project | Point of interconnection | MW | Type | Stage |
|---|---|---|---|---|
| Webster-Lehigh 345kVMISO J2436, in service 2030-10 | Webster-Lehigh 345kV | 300 | Wind | In study |
| Grimes - Lehigh 345kVMISO J3926, in service 2030-05 | Grimes - Lehigh 345kV | 170 | Wind | In study |
Substations, 115 kV and up
- WEBSTER · 6 lines345 kV
- LEHIGH · 4 lines345 kV
- FORT DODGE · 3 lines161 kV
- Unnamed · 3 lines161 kV
Data center tax exemption in Iowa
Iowa data center sales and use tax exemption (Iowa Code 423.3(95)), with partial refunds for smaller data centers (Iowa Code 423.4(7) and (8))
Exempts computers, cooling and power infrastructure, racking and cabling, and electricity and backup generation fuel used by a data center business that invests at least $200 million at an Iowa site within six years (facility at least 5,000 sq ft, meeting state sustainable design standards); there is no statutory jobs minimum; electricity and fuel for property that began operating on or after June 6, 2025 are exempt for 10 years in cities over 30,000 residents or 15 years elsewhere; smaller data centers ($1 million to under $200 million) may qualify for 50% partial refunds for five to ten years.
Recent change: 2025 HF 976 (signed June 6, 2025) limited the electricity and backup fuel exemption for new or expanded data centers to 10 or 15 years depending on city population, and added registration and annual reporting starting in 2026.
Source: Iowa Department of Revenue, 2025-11-03. General information, not tax advice; ask your tax advisor.
AI data centers being built in Iowa
Busiest points of interconnection in Iowa
| # | Point of interconnection | County | ISO | Requests | Queued MW | Mostly |
|---|---|---|---|---|---|---|
| 1 | Killdeer | Cerro Gordo County, IA | MISO | 3 | 1,207 | Gas |
How the score works
Six parts out of 100: transmission (25), generation in the queue (20), the state's industrial power price (20), existing and retiring plants (15), sales tax exemption (10) and data center activity (10). The site finder's methodology prints each formula and every source with its date. Markets: MISO (Midwest and South), SPP (Plains), Utility territory (no ISO/RTO).
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Discuss a transaction
Funding a data center or the GPUs going into one in Iowa? Tell us about the site and the capital you need, and we will come back with the lenders and the structure that fit. Operators raising debt for a cluster can start at gpulenders.com.
Prefer email? hello@amcompute.com