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 impact payments tied to eligible buildings and the value of the corresponding tax benefit.
- Roadway work, fire-department training, construction mitigation and responsible-bidder requirements.
- A 65 dBA project-boundary acoustics commitment, with listed exceptions including temporary backup power during utility outages.
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.
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