Real-property abatement
A 100% deduction for each eligible building, beginning on that building’s own assessment schedule.
Approved city agreements
Community Agreements and Accountability
“Thirty-five years of tax breaks” leaves out the structure of the agreements, the scheduled community contributions, per-building payments and annual compliance review. None of those details should be hidden—and a payment schedule should not be mistaken for proof that every payment has already been received.
Agreement at a glance
Four numbers that need their full labels
Qualified IT exemption
A 100% enterprise IT equipment exemption for each eligible building. This is Hobart’s local agreement—not Indiana’s separate state data-center sales and use tax exemption program.
Scheduled contributions
Four contributions in the approved community enhancement agreement, subject to its timing and offset terms.
Estimated Amazon positions
Project-wide estimate at $37.44 per hour, plus additional third-party contractor positions.
Open the approved incentive and commitment terms
What the City approved
Large, building-specific tax incentives
- Each eligible building can receive its own 10-year, 100% real-property abatement.
- Qualified enterprise IT equipment in each eligible building can receive a 35-year, 100% exemption.
- Buildings receiving certificates of occupancy after January 1, 2034 do not qualify under these agreements.
- The agreements allow delayed commencement under specified notice and tax-payment conditions.
What Amazon committed
Payments and project safeguards are part of the record
- $175 million in scheduled community contributions.
- Separate annual community impact payments under §2(E) (the lesser of $1.5M or exemption value per building, beginning the calendar year after placement in service, payable by the later of August 1 or 60 days after invoice) that contractually offset scheduled contributions dollar-for-dollar in the same calendar year.
- Roadway work, fire-department training, construction mitigation and responsible-bidder requirements.
- A 65 dBA project-boundary acoustics commitment, with listed contractual exceptions for backup emergency power operations during utility electrical outages, emergency repairs and maintenance, public utility work, and construction of public projects.
Community enhancement schedule
Contracted amounts and payment triggers
These are obligations recorded in the January 7, 2026 agreement. Annual Community Impact Payments made in the same calendar year can reduce the corresponding scheduled contribution. The agreement says one-time impact payments do not reduce these amounts.
Open the community-contribution schedule
| Contribution | Amount | Payment trigger |
|---|---|---|
| 1 | $47 million | January 31, 2026 |
| 2 | $45 million | The later of 30 days after vertical construction begins on the first shell or December 31, 2026 |
| 3 | $43 million | The later of 30 days after temporary occupancy for the first three shells or December 31, 2027 |
| 4 | $40 million | The later of 30 days after temporary occupancy for the first nine shells or December 31, 2028 |
Evidence boundary: The agreement establishes the obligation and schedule. It does not, by itself, verify the City’s receipt date or net amount of each contribution.
Financial transparency & audit tracking
Bounded Financial Reconciliation
A line-by-line reconciliation of contractual contributions, offset rules, reported receipts, independently verified municipal bank records, local real-property abatements, enterprise IT exemptions, and professional cost reimbursements. Long-term projections and tax expenditures are kept strictly separate from cash.
Community Enhancement Contribution #1
Gross Scheduled Basis: $47,000,000Offsets & Deductions: Unverified in public record reviewedNet Payable Basis: Gross $47,000,000 (Net subject to unverified offsets)
Offset rule: Subject to offset by eligible Annual Community Impact Payments made in same year (§1.1 & Exhibit A). No offset determinations or impact fee assessments located in public records reviewed; offset amount is unverified, not confirmed as zero.
Payment Trigger Rule: Execution of Enterprise Agreement and completion of City vendor onboarding prerequisites
Trigger Evidence & Status: Enterprise Agreement executed January 7, 2026; vendor onboarding reported completed by municipal executives in February 2026.
Contractual Deadline: January 31, 2026 (subject to vendor onboarding prerequisites)
Notice & Cure Terms: Standard contract default remedies available only after formal written notice and a 60-day cure period.
Reported Receipt
$47,000,000 (Reported by officials)
Mayor Josh Huddlestun and Clerk-Treasurer Deborah Longer stated to the Chicago Tribune / Post-Tribune in February 2026 that the first $47 million payment was received by the City.
Independently Audited Cash
Unlocated in public record reviewed (Audit pending)
Reported received by municipal executives in February 2026 news coverage. An independently audited municipal bank deposit record, Clerk-Treasurer cash ledger, or State Board of Accounts audit has not yet been located in the public record reviewed (logged as public-record gap #GAP-PAY-01). The audited receipt amount is unknown/unlocated in the public record, not verified as zero (missing proof is not proof of nonpayment).
Community Enhancement Contribution #2
Gross Scheduled Basis: $45,000,000Offsets & Deductions: Subject to future same-year impact offsetsNet Payable Basis: Gross $45,000,000 (Subject to same-year offsets)
Offset rule: Subject to dollar-for-dollar offset by any Annual Community Impact Payments made in calendar year 2026. None assessed to date; trigger milestone not reached.
Payment Trigger Rule: The later of 30 days after vertical construction begins on the first building shell or December 31, 2026.
Trigger Evidence & Status: Mass grading active as of July 2026; commencement of vertical structural steel/precast construction not yet verified by building inspection records. December 31, 2026 date has not arrived.
Contractual Deadline: Later of 30 days post-vertical commencement or December 31, 2026.
Notice & Cure Terms: Contract default remedies apply only after formal written notice and a 60-day cure period.
Reported Receipt
Unreported in reviewed record (Not yet due)
Independently Audited Cash
Not yet due (Trigger not reached)
Trigger milestone has not occurred; payment is not yet due under contract terms. A payment being not yet due does not prove no payment was received, nor does it establish an audited receipt balance.
Community Enhancement Contribution #3
Gross Scheduled Basis: $43,000,000Offsets & Deductions: Subject to future same-year impact offsetsNet Payable Basis: Gross $43,000,000 (Subject to same-year offsets)
Offset rule: Subject to dollar-for-dollar offset by any Annual Community Impact Payments made in calendar year 2027. None assessed to date; trigger milestone not reached.
Payment Trigger Rule: The later of 30 days after temporary occupancy for the first three building shells or December 31, 2027.
Trigger Evidence & Status: Future construction milestone dependent on building shell completions; not yet reached.
Contractual Deadline: Later of 30 days post-temporary occupancy of shell #3 or December 31, 2027.
Notice & Cure Terms: Contract default remedies apply only after formal written notice and a 60-day cure period.
Reported Receipt
Unreported in reviewed record (Not yet due)
Independently Audited Cash
Not yet due (Trigger not reached)
Future milestone contingent on campus development; payment is not yet due and does not prove nonpayment, nor does it establish an audited receipt balance.
Community Enhancement Contribution #4
Gross Scheduled Basis: $40,000,000Offsets & Deductions: Subject to future same-year impact offsetsNet Payable Basis: Gross $40,000,000 (Subject to same-year offsets)
Offset rule: Subject to dollar-for-dollar offset by any Annual Community Impact Payments made in calendar year 2028. None assessed to date; trigger milestone not reached.
Payment Trigger Rule: The later of 30 days after temporary occupancy for the first nine building shells across the multi-parcel campus or December 31, 2028.
Trigger Evidence & Status: Future milestone contingent on full campus buildout; not yet reached. The project site described in Resolution 2026-04 spans Hobart Tech Park and Hobart Devco Campus.
Contractual Deadline: Later of 30 days post-temporary occupancy of shell #9 or December 31, 2028.
Notice & Cure Terms: Contract default remedies apply only after formal written notice and a 60-day cure period.
Reported Receipt
Unreported in reviewed record (Not yet due)
Independently Audited Cash
Not yet due (Trigger not reached)
Future milestone contingent on campus development; payment is not yet due and does not prove nonpayment, nor does it establish an audited receipt balance.
Annual Community Impact Payments (Enterprise IT Exemption Tied)
Gross Scheduled Basis: Lesser of $1.5M or exemption value per building annuallyOffsets & Deductions: Offsets scheduled contributionsNet Payable Basis: Offsets scheduled contributions
Offset rule: Offsets scheduled Community Enhancement Contributions dollar-for-dollar in the same calendar year. One-time impact payments do not reduce scheduled contributions.
Payment Trigger Rule: Placement and exemption of qualified enterprise IT equipment per building under §2(E)
Trigger Evidence & Status: No buildings completed; no qualified IT equipment placed in service; site under mass grading.
Contractual Deadline: Annually beginning the calendar year following placement in service, payable by the later of August 1 or 60 days after invoice
Notice & Cure Terms: 60-day written notice cure period.
Reported Receipt
Unreported in reviewed record (Trigger not reached)
Independently Audited Cash
Not yet due (Trigger not reached)
No qualified enterprise IT equipment placed in service or exempt under §2(E). Annual impact payments have not commenced; payment being not yet due does not prove nonpayment, nor does it establish an audited receipt balance.
Local Real-Property Tax Abatement (100% for 10 Years Per Building)
Gross Scheduled Basis: 100% deduction of assessed real property improvement value for 10 yearsOffsets & Deductions: N/A (Tax expenditure / deduction)Net Payable Basis: Tax expenditure (Not cash payment)
Offset rule: Deduction phases out after year 10 for each individual building. Buildings completed after Jan 1, 2034 receive no abatement.
Payment Trigger Rule: Filing of deduction application following building assessment
Trigger Evidence & Status: No buildings assessed; first deduction application not yet filed.
Contractual Deadline: Annually on or before May 15 with Form CF-1 compliance filings
Notice & Cure Terms: Common Council may deny deduction after demonstrated material failure to substantially comply, following statutory notice and cure under IC 6-1.1-12.1-5.1.
Reported Receipt
$0 realized to date (Tax deduction, not cash)
Independently Audited Cash
$0 realized to date
Real-property abatement is a tax deduction, not a cash payment. Because no buildings are completed or assessed, $0 of tax expenditure has been realized to date. First CF-1 compliance review will occur after first building deduction is claimed.
Local Qualified Enterprise IT Equipment Personal Property Exemption
Gross Scheduled Basis: 100% exemption on qualifying enterprise IT equipment personal propertyOffsets & Deductions: N/A (Personal property exemption)Net Payable Basis: Personal property tax expenditure
Offset rule: Exemption applies to eligible enterprise IT personal property only; buildings receiving certificates of occupancy after January 1, 2034 do not qualify (§2(B)).
Payment Trigger Rule: Placement and assessment of qualifying IT hardware in eligible facility
Trigger Evidence & Status: No data halls or servers deployed; site under mass grading.
Contractual Deadline: Annual personal property assessment filing
Notice & Cure Terms: 60-day written notice cure period under Enterprise Agreement.
Reported Receipt
$0 realized to date (Exemption, not cash)
Independently Audited Cash
$0 realized to date
Personal property exemption for IT hardware. Does not apply to real estate. $0 realized to date.
State Data Center Gross Retail & Use Tax Exemption (State Program)
Gross Scheduled Basis: Exemption on state gross retail (7%) and use tax for equipment and powerOffsets & Deductions: N/A (State statutory program)Net Payable Basis: State tax expenditure (Independent of City)
Offset rule: State-level statutory program; no municipal offset effect.
Payment Trigger Rule: Execution of agreement with Indiana Economic Development Corporation (IEDC)
Trigger Evidence & Status: State program guidelines published; applicant certificate status unknown in public record.
Contractual Deadline: Per state statutory agreement
Notice & Cure Terms: Governed by State of Indiana administrative procedures.
Reported Receipt
Unknown (State program, not City revenue)
Independently Audited Cash
Unknown in public record reviewed
Indiana Code 6-2.5-6.5 provides a distinct state sales and use tax exemption. It is not a City of Hobart agreement, does not flow through the municipal budget, and should not be conflated with local tax abatements.
City Professional Engineering & Legal Review Reimbursements
Gross Scheduled Basis: Actual costs under Chapter 155 agreement + $150 filing feeOffsets & Deductions: Billed at actual professional cost (no offsets located)Net Payable Basis: Cost-recovery reimbursement
Offset rule: Billed at actual professional cost; no credits or offsets located in public records reviewed.
Payment Trigger Rule: Submission of land-use, site-plan, and incentive applications
Trigger Evidence & Status: Butler, Fairman & Seufert, Inc. Supplemental Agreement No. 2 placed on RDC Aug 17, 2026 agenda for 48-month data site coordination.
Contractual Deadline: Invoiced as incurred per Chapter 155 escrow terms
Notice & Cure Terms: Remedies govern enforcement of the reimbursement agreement itself.
Reported Receipt
Variable (Escrow deposits as incurred)
Independently Audited Cash
Reconciliation pending SBOA audit
Hobart Municipal Code Chapter 155 requires applicants to reimburse actual professional review costs. Reimbursements offset municipal expenses dollar-for-dollar; they do not constitute discretionary municipal revenue.
Attributed Economic Projections ($102M 2026 / $1.5B 35-Year / 400 Jobs)
Gross Scheduled Basis: $102M (2026 projection); ~$1.5B (35-year projection); 400+ jobs @ $37.44/hrOffsets & Deductions: N/A (Economic model assumption)Net Payable Basis: Projection only (Not contractual cash)
Offset rule: Economic model assumptions; not contractual net amounts.
Payment Trigger Rule: Attributed public statements and SB-1 Statement of Benefits
Trigger Evidence & Status: LinkedIn post (Feb 2026); NWI Business Magazine article; SB-1 filings.
Contractual Deadline: Long-term projection horizon
Notice & Cure Terms: Not a binding contract term; no cure provisions applicable.
Reported Receipt
Non-cash forecast (Not a receipt)
Independently Audited Cash
Non-contractual (Not cash)
Attributed statements and economic development projections. The agreement explicitly specifies that job figures are good-faith estimates and the City has no right to compel Amazon to hire a specific number of workers. Projections must not be recorded as cash received.
| Obligation / Program | Category | Gross Basis | Offsets | Net Basis | Reported Receipt | Audited Cash | Trigger Status | Governing Record |
|---|---|---|---|---|---|---|---|---|
| Community Enhancement Contribution #1Amazon Data Services, Inc. → City of Hobart (Community Enhancement Fund) | Contractual Cash ($175M Schedule) | $47,000,000 | Unverified in public record reviewed | Gross $47,000,000 (Net subject to unverified offsets) | $47,000,000 (Reported by officials) | Unlocated in public record reviewed (Audit pending) | met | hobart-resolution-2026-04 ↗ |
| Community Enhancement Contribution #2Amazon Data Services, Inc. → City of Hobart | Contractual Cash ($175M Schedule) | $45,000,000 | Subject to future same-year impact offsets | Gross $45,000,000 (Subject to same-year offsets) | Unreported in reviewed record (Not yet due) | Not yet due (Trigger not reached) | not reached | hobart-resolution-2026-04 ↗ |
| Community Enhancement Contribution #3Amazon Data Services, Inc. → City of Hobart | Contractual Cash ($175M Schedule) | $43,000,000 | Subject to future same-year impact offsets | Gross $43,000,000 (Subject to same-year offsets) | Unreported in reviewed record (Not yet due) | Not yet due (Trigger not reached) | not reached | hobart-resolution-2026-04 ↗ |
| Community Enhancement Contribution #4Amazon Data Services, Inc. → City of Hobart | Contractual Cash ($175M Schedule) | $40,000,000 | Subject to future same-year impact offsets | Gross $40,000,000 (Subject to same-year offsets) | Unreported in reviewed record (Not yet due) | Not yet due (Trigger not reached) | not reached | hobart-resolution-2026-04 ↗ |
| Annual Community Impact Payments (Enterprise IT Exemption Tied)Amazon Data Services, Inc. / Hobart Owner LLC → City of Hobart | Annual Impact Offsets | Lesser of $1.5M or exemption value per building annually | Offsets scheduled contributions | Offsets scheduled contributions | Unreported in reviewed record (Trigger not reached) | Not yet due (Trigger not reached) | not reached | hobart-resolution-2026-04 ↗ |
| Local Real-Property Tax Abatement (100% for 10 Years Per Building)Lake County Auditor / City of Hobart Taxing Units (Foregone revenue) → Amazon Data Services, Inc. / Hobart Owner LLC (Tax expenditure deduction) | Real-Property Abatement (10-Yr) | 100% deduction of assessed real property improvement value for 10 years | N/A (Tax expenditure / deduction) | Tax expenditure (Not cash payment) | $0 realized to date (Tax deduction, not cash) | $0 realized to date | not reached | hobart-resolution-2026-02 ↗ |
| Local Qualified Enterprise IT Equipment Personal Property ExemptionLake County / City of Hobart Taxing Units (Foregone personal property revenue) → Amazon Data Services, Inc. (Personal property exemption) | Enterprise IT Exemption (35-Yr) | 100% exemption on qualifying enterprise IT equipment personal property | N/A (Personal property exemption) | Personal property tax expenditure | $0 realized to date (Exemption, not cash) | $0 realized to date | not reached | hobart-resolution-2026-04 ↗ |
| State Data Center Gross Retail & Use Tax Exemption (State Program)State of Indiana General Fund (Foregone state sales tax) → Eligible data center operator (State tax exemption) | State Sales/Use Tax Program | Exemption on state gross retail (7%) and use tax for equipment and power | N/A (State statutory program) | State tax expenditure (Independent of City) | Unknown (State program, not City revenue) | Unknown in public record reviewed | not applicable | iedc-data-center-sales-tax-exemption ↗ |
| City Professional Engineering & Legal Review ReimbursementsProject Applicants (Hobart Devco LLC / Tuhaus LLC / Amazon Data Services) → City of Hobart / Redevelopment Commission / Consulting Engineers | Developer Cost Reimbursements | Actual costs under Chapter 155 agreement + $150 filing fee | Billed at actual professional cost (no offsets located) | Cost-recovery reimbursement | Variable (Escrow deposits as incurred) | Reconciliation pending SBOA audit | met | hobart-chapter-155 ↗ |
| Attributed Economic Projections ($102M 2026 / $1.5B 35-Year / 400 Jobs)Attributed projection / Statement of Benefits → City of Hobart (Projected) | Attributed Projections & Forecasts | $102M (2026 projection); ~$1.5B (35-year projection); 400+ jobs @ $37.44/hr | N/A (Economic model assumption) | Projection only (Not contractual cash) | Non-cash forecast (Not a receipt) | Non-contractual (Not cash) | not applicable | hobart-mayor-revenue-post ↗ |
Net Contribution Payable
Net Payable = Gross Scheduled Contribution − Eligible Same-Year Annual Impact OffsetsUnder Community Enhancement Agreement §1.1, Exhibit A, and Enterprise IT Exemption Agreement §2(E), Annual Community Impact Payments are set at the lesser of $1.5 million or the exemption value per building, payable annually beginning the year following placement in service. Eligible annual payments made in the same calendar year reduce scheduled contributions dollar-for-dollar. One-time impact payments do not reduce scheduled contributions. Because independent records of offset claims or assessments have not been located in public records reviewed, net payable amounts are subject to unverified offsets rather than assumed equal to gross amounts.
Reported Receipt vs. Independent Audit Verification
Reported Cash Receipts ($47,000,000) · Independently Audited Bank/SBOA Records: Unlocated in Public Record Reviewed (GAP-PAY-01)Payment #1 ($47 million) was publicly reported received by the Mayor and Clerk-Treasurer in February 2026 news reporting. However, independent documentary verification (such as a City bank deposit ticket, cash ledger, or State Board of Accounts audit) has not been located in the public record reviewed (logged as public-record gap #GAP-PAY-01). In evidentiary analysis, an unlocated record is classified as unknown/unlocated, not confirmed as zero.
Future Scheduled Obligations
Remaining Contractual Installments = Payment #2 ($45M) + Payment #3 ($43M) + Payment #4 ($40M) = $128,000,000Future contributions are subject to specific construction triggers (vertical construction, 3 shell occupancies, 9 shell occupancies across the multi-parcel campus). These milestones have not occurred; payments are not yet due and are not overdue.
Tax Expenditure vs. Cash Revenue
Local Abatement ($0 realized) ≠ Cash Received (Reported: $47M; Audited: Unlocated)Real-property tax abatements (10 years) and enterprise IT personal-property exemptions (35 years) are tax deductions on future assessed valuation, not payments deposited into municipal accounts.
Program Hierarchy & Entity Breakdown
Community Enhancement Contributions ($175M Contract Schedule)
$175,000,000 across 4 scheduled installments
Contractual schedule of four contributions totaling $175,000,000 to the City of Hobart, tied to specific development milestones and subject to annual impact payment offsets.
Annual Community Impact Payments
Lesser of $1.5M or exemption value per building annually (Offsets scheduled contributions)
Annual community impact payments tied to exempt qualified enterprise IT equipment personal property under Resolution 2026-04 §2(E). Set at the lesser of $1.5 million or the exemption value per building, beginning the calendar year following placement in service, payable by the later of August 1 or 60 days after invoice. Contractually offsets scheduled community contributions dollar-for-dollar in the same calendar year. One-time impact payments do not reduce scheduled contributions.
Local Real-Property Tax Abatement (10-Year Deductions)
10-year 100% real-property deduction per building (Sunset: January 1, 2034)
10-year, 100% real-property assessment deduction for each eligible building on its own schedule. Buildings receiving certificates of occupancy after January 1, 2034 do not qualify. Requires annual CF-1 compliance filings; Council may deny deduction after demonstrated substantial noncompliance following notice and cure.
Local Qualified Enterprise IT Equipment Personal Property Exemption (35-Year)
35-year 100% personal-property IT exemption per building (Sunset: January 1, 2034 occupancy cutoff)
35-year, 100% personal property tax exemption for qualified enterprise information technology equipment per eligible building. Under §2(B), buildings receiving certificates of occupancy after January 1, 2034 do not qualify. Confined to personal property IT hardware; distinct from 10-year real-property abatement and distinct from state sales tax.
State Data Center Gross Retail & Use Tax Exemption
Up to 50 years state sales/use-tax exemption (State level, not municipal)
State-administered sales and use tax exemption for qualifying enterprise information technology hardware and electricity. Up to 25 years for investments under $750M; up to 50 years for investments over $750M. This is a state tax program, not a City of Hobart agreement or municipal revenue source.
City Professional Review Costs & Developer Reimbursement
Actual professional review costs reimbursed by applicant as incurred
Mandates that developers execute reimbursement agreements and deposit funds to cover actual engineering, legal, advertising, and recording costs incurred by the City during development review. Includes Butler, Fairman & Seufert, Inc. Supplemental Agreement No. 2 (RDC Aug 17, 2026 agenda item for 48-month data site coordination). Reimbursable expenses, not general municipal cash.
Economic Projections & Revenue Forecasts (Attributed Statements)
$102M 2026 projection; ~$1.5B 35-yr projection; 400+ jobs estimate (Non-contractual)
Long-term revenue projections and job estimates: Mayor Huddlestun projected $102M in 2026, $43M in 2027, $40M in 2028, and ~$50M annually at full buildout; NWI Business Magazine reported ~$1.5B over 35 years; applicant Statement of Benefits estimated 400+ permanent positions @ $37.44/hr average. These are projections and good-faith estimates, not cash received or contract guarantees.
Connected accountability
Commitments & Payment-Proof Ledger
Separate contractual obligations, responsible parties, triggers, deadlines, reported receipts, and independent verification evidence. Missing proof is not nonpayment. For physical observations, monitoring categories, and regulatory enforcement records, explore the Reviewed Community-Impact Log →
Evidence standard for community commitmentsA payment schedule or press report is not an audited accounting ledger. Missing payment proof does not establish nonpayment. “Overdue” requires documented evidence of an established trigger, an expired deadline without extension, and verified nonperformance.
Community Enhancement Contribution #1
Responsible Party: Amazon Data Services, Inc. • Beneficiary: City of Hobart • Enforced by: City of Hobart Common Council
Contractual obligation: Scheduled initial payment to the City of Hobart for municipal capital and community enhancement projects, subject to vendor onboarding.
Governing record: Hobart Common Council Resolution 2026-04 (Community Enhancement Agreement §1.1 & Exhibit A (Contribution No. 1)) ↗
Trigger rule: Execution of Enterprise Agreement and completion of City vendor onboarding prerequisites
Deadline rule: January 31, 2026
Exceptions & Offsets
Annual Community Impact Payments made in same year can reduce contribution. One-time impact payments do not reduce this amount.
Cure & Legal Remedy
Standard contract default remedies after written notice and 60-day cure period.
Reported performance: Mayor Josh Huddlestun and Clerk-Treasurer Deborah Longer stated to the Chicago Tribune / Post-Tribune in February 2026 that the first $47 million payment was received by the City.
Independent verification status: Reported received by municipal executives in news record. An independently audited municipal bank deposit record or Clerk-Treasurer cash ledger has not yet been located in the public record reviewed (logged as public-record gap #GAP-PAY-01).
Community Enhancement Contribution #2
Responsible Party: Amazon Data Services, Inc. • Beneficiary: City of Hobart • Enforced by: City of Hobart Common Council
Contractual obligation: Second scheduled community enhancement installment to the City of Hobart.
Governing record: Hobart Common Council Resolution 2026-04 (Community Enhancement Agreement §1.1 & Exhibit A (Contribution No. 2)) ↗
Trigger rule: The later of 30 days after vertical construction begins on the first building shell or December 31, 2026.
Deadline rule: Later of 30 days post-vertical commencement or December 31, 2026.
Exceptions & Offsets
Annual Community Impact Payments made in the same calendar year may offset scheduled installment.
Cure & Legal Remedy
Contractual cure provisions after written notice and 60-day cure period.
Independent verification status: Mass grading was active as of July 2026; commencement of vertical structural construction has not yet been verified by building inspection records. The alternative December 31, 2026 date has not arrived.
Community Enhancement Contribution #3
Responsible Party: Amazon Data Services, Inc. • Beneficiary: City of Hobart • Enforced by: City of Hobart Common Council
Contractual obligation: Third scheduled community enhancement installment.
Governing record: Hobart Common Council Resolution 2026-04 (Community Enhancement Agreement §1.1 & Exhibit A (Contribution No. 3)) ↗
Trigger rule: The later of 30 days after temporary occupancy for the first three building shells or December 31, 2027.
Deadline rule: Later of 30 days post-temporary occupancy of shell #3 or December 31, 2027.
Exceptions & Offsets
Subject to annual impact payment offsets for the same year.
Cure & Legal Remedy
Contractual notice and cure terms after written notice and 60-day cure period.
Independent verification status: Future milestone contingent on building completion schedule; not yet due.
Community Enhancement Contribution #4
Responsible Party: Amazon Data Services, Inc. • Beneficiary: City of Hobart • Enforced by: City of Hobart Common Council
Contractual obligation: Fourth scheduled community enhancement installment.
Governing record: Hobart Common Council Resolution 2026-04 (Community Enhancement Agreement §1.1 & Exhibit A (Contribution No. 4)) ↗
Trigger rule: The later of 30 days after temporary occupancy for the first nine building shells or December 31, 2028.
Deadline rule: Later of 30 days post-temporary occupancy of shell #9 or December 31, 2028.
Exceptions & Offsets
Subject to annual impact payment offsets for the same year.
Cure & Legal Remedy
Contractual notice and cure terms after written notice and 60-day cure period.
Independent verification status: Future milestone contingent on campus buildout; not yet due. Resolution 2026-04 describes a project site spanning Hobart Tech Park and Hobart Devco Campus. The 26-building total is an applicant project proposal (6 buildings at SBN520 and 20 at SBN750 / Hobart Tech Park) rather than a term of the agreement itself. The agreement’s nine-building shell trigger in Community Enhancement Agreement §1.1 and Exhibit A (Contribution No. 4) relates to temporary occupancy across this proposed multi-parcel development.
Acoustic Boundary Noise Standard
Responsible Party: Amazon Data Services, Inc. • Beneficiary: Adjoining Property Owners & City of Hobart • Enforced by: City of Hobart Code Enforcement
Contractual obligation: Facility operations must not exceed 65 dBA measured at the exterior project boundary lines.
Governing record: Hobart Common Council Resolution 2026-04 (Community Enhancement Agreement §4 & Exhibit C, Item 6) ↗
Trigger rule: Facility operational sound generation
Deadline rule: Continuous requirement upon commissioning
Exceptions & Offsets
Express contractual exceptions under Exhibit C, Item 6: backup emergency power operations during utility electrical outages, emergency repairs and maintenance, public utility work, and construction of public projects are exempted from the 65 dBA cap.
Cure & Legal Remedy
City notice to correct followed by acoustical mitigation engineering review.
Independent verification status: Site is currently under mass grading; facility not yet operational. Acoustic compliance cannot be measured until equipment is installed and energized.
Jobs & Wage Compliance Reporting
Responsible Party: Amazon Data Services, Inc. • Beneficiary: City of Hobart Common Council • Enforced by: City of Hobart Common Council
Contractual obligation: Annual filing of Form CF-1 (Compliance with Statement of Benefits) reporting employment levels and payroll for abated real property.
Governing record: Hobart Common Council Resolution 2026-02 (Section 5 & Indiana Code 6-1.1-12.1-5.1) ↗
Trigger rule: Claiming real-property deduction for any eligible building
Deadline rule: Annually on or before May 15 following the assessment date
Exceptions & Offsets
Good-faith estimate: agreement expressly states City has no right to compel Amazon to hire a specific number of workers or guarantee hiring.
Cure & Legal Remedy
If Common Council determines after public hearing that applicant has failed to substantially comply, Council may deny deduction after statutory notice and cure.
Independent verification status: Real-property abatement has not yet commenced because buildings are not yet constructed/assessed. First annual CF-1 compliance review will occur after first building deduction is claimed.
Open the reported payment and verification status
City officials later said the first $47 million payment was received.
A February 2026 Chicago Tribune/Post-Tribune report cited Mayor Josh Huddlestun and Clerk-Treasurer Deborah Longer saying the first $47 million community contribution had been received and would be invested by the City.
This adds a reported receipt to the contractual schedule; it is not an independently reviewed bank record or accounting ledger.
Unlock the Chicago Tribune report with Research PassWhat remains to verify
A reported receipt is not the same as a reconciled payment ledger.
The agreement still controls the required amount, timing and offset rules. A City ledger, deposit record or official financial statement is needed to verify the receipt date, net amount and any applicable accounting treatment.
Open the jobs-accountability details
Jobs claim—what is not guaranteed
The City cannot directly compel 400 hires.
The agreement calls the investment and job figures good-faith estimates and says the City has no right to compel Amazon to commence or complete construction, invest or create jobs.
Jobs claim—what is enforceable
The incentive has a compliance mechanism.
Annual reports are required while the real-property abatement applies. The Council can request job and wage information and can deny the abatement after a demonstrated material failure to substantially comply, subject to the agreement’s reasonable- nearness, force-majeure, cure and appeal provisions.
Plain conclusion: “Guaranteed 400 jobs” would overstate the record. “No legal accountability at all” would also overstate it. Review the Claim Checker rating →
Official records