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Missing context

The project receives 35-plus years of tax abatements.

The duration is real, but the shorthand blurs distinct incentives and payments.

What the reviewed record shows

The approved agreements provide a 10-year, 100% real-property abatement for each eligible building and a separate 35-year, 100% exemption for qualified enterprise IT equipment in each eligible building. That local Hobart IT exemption is distinct from Indiana’s separate state data-center sales and use tax exemption program. The community agreement also schedules $175 million in contributions and separate per-building impact payments. Some scheduled contributions may be reduced by annual impact payments, and the schedule alone does not prove every payment has already been received.

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Last reviewed: August 31, 2026. Original records control.

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