What the reviewed record shows
Hobart Resolution 2026-04 provides a 35-year, 100% exemption for qualified enterprise IT equipment in each eligible building (excluding buildings receiving certificates of occupancy after January 1, 2034 under §2(B)). Indiana separately offers a state data-center sales and use tax exemption program that may run up to 50 years for qualifying investments over $750 million. The state program’s maximum term should not be relabeled as Hobart’s local agreement.
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Source records
Last reviewed: October 16, 2026. Original records control.