11 states have them specifically for data centers.

Most states have some form of this in general: https://www.michiganbusiness.org/services/pa-198/

What's more, having a statutory abatement is only one way to get around property taxes. What you also see are things like a industrial revenue bonds. Those don't require a special law. They just shift the tax burden to the public.

Again, the idea here is that you're incentivizing investment and that will be offset by (a) jobs created by the facility, since labor doesn't get any tax abatement or deferment, (b) they will be bringing goods and service production to the area, and (c) eventually they will pay property taxes. For something like a traditional auto factory, that's a great incentive.

The issue is that data centers have almost no local labor required. A single McDonald's is likely to employ more individuals than a data center will. And the service they provide is essentially independent of the location. It doesn't matter if it's nearby. That provides almost no advantage. And with such a small labor pool and such a large potential tax burden, there may be no economic incentive to remain in the location instead of building a new data center by the time you reach the end of the abatement.