May 28, 2026

The “AI ttitude Shift” in Site Selection

The “AI ttitude Shift” in Site Selection: Why Strategy—and Partnership—Matter More Than Ever

Recently, Sarah Rogers of 92C Partners and I had the opportunity to co-author an industry brief for CREW Network exploring what we described as the “AI ttitude Shift.”

At its core, the shift isn’t just about adopting new technology—it’s about how leaders rethink decision-making in complex, high-stakes environments.

And nowhere is that shift more important than in site selection, tax credits, and business incentives strategy.

AI in Site Selection: From Information to Execution

AI is rapidly changing how organizations access and process information. It can accelerate research, surface patterns, and generate insights faster than ever before.

But in our work, the challenge has never been access to information.

The real challenge is execution:

  • Translating data into an actionable strategy
  • Aligning location decisions with long-term operating goals
  • Structuring incentives that actually deliver value over time
  • Managing risk across compliance, workforce, and performance

These are not theoretical exercises. They are decisions with real financial consequences—often measured in millions of dollars over the life of a project.

And in this environment, the difference between a good decision and an optimal one comes down to something more fundamental than technology:

It comes down to strategy—and the strength of the partnerships behind it.

Why Strategic Partnerships Matter More in AI-Driven Site Selection

As the landscape becomes more complex, no single discipline—or firm—can operate in isolation.

Site selection today sits at the intersection of:

  • Real estate
  • Economic development
  • Construction and infrastructure
  • Human capital
  • Legal and compliance
  • Finance and tax strategy

Each plays a role. But alignment across them is what drives outcomes.

That’s why we continue to intentionally build and deepen strategic relationships with firms that bring complementary expertise and shared standards of execution.

Our growing relationship with 92C Partners is one example of that commitment.

Partnerships like these allow us to:

  • Expand the depth and breadth of insights available to our clients
  • Bring more coordinated, multidisciplinary perspectives to each project
  • Enhance our ability to identify opportunities—and mitigate risks—that might otherwise be missed

Just as importantly, they ensure that the strategies we develop are not only well-informed but executable in the real world.

The Risk of Shallow Strategy in a Complex AI Environment

The “AI ttitude Shift” has created both opportunity and risk.

On one hand, organizations can move faster than ever before.

On the other hand, there is a growing temptation to rely on surface-level insights without fully understanding the downstream implications.

In site selection and incentives strategy, which can lead to:

  • Overestimating incentive value without validating deliverability
  • Selecting locations based on incomplete workforce or infrastructure analysis
  • Structuring agreements that look attractive upfront, but underperform over time
  • Underestimating compliance obligations and potential clawback exposure

These risks often don’t appear immediately. They emerge over time—eroding value, flexibility, and confidence.

This is where experience, discipline, and trusted partnerships become essential.

The Role of an Advisor in the AI ttitude Shift

As technology evolves, the role of an advisor is not diminished—it is clarified.

Our responsibility is not simply to provide information.

It is to ensure that every recommendation is:

  • Accurate in its assumptions
  • Objective in its analysis
  • Aligned with long-term financial and operational goals
  • Executable within real-world constraints

And perhaps most importantly: defensible over time.

Because the decisions our clients are making today will shape their operations, cost structures, and growth trajectories for years to come.

AI in Site Selection: Strategy Is No Longer Enough—Execution Is the Standard

The companies that will succeed in this next phase of growth are not those that move the fastest or adopt tools the quickest.

They are the ones that:

  • Combine insight with discipline
  • Pair strategy with execution
  • And surround themselves with partners who elevate—not just support—the decision-making process

That is the essence of the “AI ttitude Shift.”

And it’s where real advantage is created.


Build a Site Selection Strategy That Performs—Not Just One That Looks Good

If your organization is evaluating a new location, expanding its footprint, or seeking to maximize the value of available tax credits and incentives, the decisions you make today will carry forward for years.

In this environment, success requires more than access to data.

It requires clarity, coordination, and confidence in execution.

We work alongside companies to:

  • Identify optimal locations aligned with strategic and financial objectives
  • Structure and negotiate incentive packages that meet—or exceed—project goals
  • Leverage a network of trusted partners to strengthen outcomes across every facet of the decision
  • Ensure long-term value through disciplined planning, negotiation, and compliance

Before decisions are finalized—and before critical value is left on the table—let’s start a conversation.

Because the right partner doesn’t just help you make a decision.

They help you make the right decision—and ensure it performs long after it’s made.

The information contained herein is general in nature and is not intended and should not be construed as legal, accounting, or tax advice or opinion provided by Ashmore Consulting LLC to the reader. The reader is also cautioned that this material may not be applicable to, or suitable for, the reader’s specific circumstances or needs and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact Ashmore Consulting LLC or another tax professional prior to taking any action based upon this information. Ashmore Consulting LLC assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.