Boone County

Meta — LEAP Innovation District, Lebanon. $10B investment, 1,500 acres, 13 buildings (10 data center buildings), 1GW capacity. ~300 operational jobs, 4,000 construction jobs at peak. Groundbreaking Feb 2026. Status: UNDER CONSTRUCTION. Tax abatement: 10-year 50% real property + 35-year 100% personal property (Lebanon City Council approved Nov 2024).

HB 1405 (2019), signed May 5, 2019 by Gov. Eric Holcomb as Public Law 256. Codified at IC 6-1.1-10-44 (property tax exemption for enterprise IT equipment) and IC 6-2.5-15 (sales tax exemption for data center equipment). Created Indiana's data center tax incentive framework: sales tax exemptions on equipment and electricity, plus business personal property tax exemptions for qualifying data centers. Note: IC 6-1.1-12.3 (originally cited in some analyses) has been repealed; the active property tax provision is IC 6-1.1-10-44, as amended by P.L.256-2019, SEC.1.

HB 1405/P.L. 256 exempts: (1) Sales tax on data center equipment purchases — servers, storage, networking, cooling, backup power (IC 6-2.5-15-11); (2) Sales tax on electricity consumed by qualifying data centers; (3) Business personal property tax on enterprise IT equipment (IC 6-1.1-10-44) — duration set by local agreement between designating body and eligible business; (4) Sales tax certificate duration: 25 years (or 50 years if investment >= $750M) per IC 6-2.5-15-14. Qualifying thresholds are population-tiered (IC 6-2.5-15-10): $150M in counties >100K population, $100M in counties 50K-100K, $25M in counties <=50K. Investment must be met by 5th anniversary of certificate.

Meta — Lebanon City Council, unanimous voice vote (Nov 25, 2024):
The 7-member council voted unanimously by voice vote to approve the incentives package (10-year 50% real property tax abatement + 35-year 100% personal property tax abatement + new TIF district).

COUNCIL MEMBERS (all voted YES by voice vote):
Dick Robertson (District 4, Council President)
Mike Kincaid (District 1)
Keith Campbell (District 2)
Sandra Jasionowski (District 3)
John Copeland (District 5)
Sierra Messenger (At-Large)
Robert Hawkins (At-Large)

ALL 7 STILL IN OFFICE. Contact via lebanon.in.gov or city hall (765-482-8845).

Because this was a VOICE VOTE, there is no formal record of individual "yes" or "no" — only that the motion carried unanimously. Indiana Open Door Law (IC 5-14-1.5) requires minutes to record votes, but voice votes record only the result (unanimous), not each member's position. Any member could have requested a roll call vote but none did.

NOTE: Meeting minutes from Nov 25, 2024 would contain the official record of this voice vote. Lebanon publishes council minutes on lebanon.in.gov/city-council/.

LOCAL ABATEMENTS GRANTED — approved Nov 2024 by Lebanon City Council.

1. 50% REAL PROPERTY TAX ABATEMENT — 10 years.
Covers buildings and physical improvements at the LEAP District site.

2. 100% PERSONAL PROPERTY TAX ABATEMENT — 35 years.
Complete exemption on computing equipment, servers, infrastructure.

3. $1.5 MILLION/YEAR COMMUNITY IMPACT PAYMENT from Meta to offset tax breaks.

4. STATE IEDC SALES TAX EXEMPTION — 35 years minimum on $1 billion+ eligible capital. Additional 5-year extensions (up to 50 years total) triggered by additional investment: first $2.2B and each additional $1.6B within 17 years.

Project: Meta Platforms, LEAP (Limitless Exploration/Advanced Pace) Research and Innovation District. Initial investment: $800M, scaling to $10+ billion. 1,500-acre campus. 100+ full-time jobs.

Lebanon City Council approved the incentives package. Meta broke ground Feb 2026.

YES — $1.5 MILLION/YEAR PER COMPLETED PHASE (up to 6 phases).

Approved Nov 2024 by Lebanon City Council as part of the incentives package.

PAYMENT STRUCTURE:
- $1.5 million annual community impact payment per completed phase
- Up to 6 phases planned → potential $9 million/year at full buildout
- Payments continue for the life of the project

USES: "Quality of life and placemaking initiatives" including parks, trails, sidewalks, street lighting, and fire stations.

Full text: Not found online. Would need to be obtained from City of Lebanon records (lebanon.in.gov) or Boone County document center.

CONTEXT: At $1.5M/year per phase on a $10+ billion project, this is a fraction of the 35-year personal property tax exemption value. The city would collect far more without the abatement.

NON-RESTRICTIVE — city has full discretion.

Meta's $1.5M/year per phase community impact payment is described as "non-restrictive community impact funds" — Lebanon can use the money for anything that benefits the city.

STATED PRIORITIES (per Mayor Matt Gentry):
- Parks
- Trails
- Sidewalks
- Street lighting
- Fire stations
- "Quality of life and placemaking initiatives"

WHO DECIDES: City of Lebanon (mayor + city council). The Lebanon City Council approved the incentives package in Nov 2024. Standard municipal appropriation process applies.

No published earmarks, spending formulas, or community oversight board. Mayor Gentry: "That is frankly to be used for anything to benefit the city of Lebanon."

PARTIAL — construction phase spending begun.

Meta broke ground Feb 2026 on the $10B campus. The $1.5M/year per phase community impact payment begins upon phase completion — no phases are completed yet.

ADDITIONAL CONFIRMED SPENDING:
- Meta committed $1 million/year for 20 years to Boone REMC Community Fund for direct energy cost assistance to families in need. This is separate from the city community impact payment.
- Meta launched an annual grants program for technology/workforce development.

OPEN QUESTION: Has the first $1.5M community impact payment been made? Phase 1 is under construction (started Feb 2026) but not yet completed.

PROMISED:
- 300 permanent high-wage jobs
- 4,000+ construction jobs at peak
- Investment: $10+ billion
- Operational target: 2027 or early 2028

DELIVERED: Construction phase underway.
- Meta broke ground Feb 2026
- Mortenson Construction is the general contractor
- Construction jobs are active
- No permanent operations jobs yet (campus not operational)

NOTE: 300 permanent jobs on a $10B investment = $33 million per permanent job.

ESTIMATED:
- 100% personal property tax exemption for 35 years
- 50% real property tax abatement for 10 years
- Investment: $10+ billion

CEA: $1.5M/year per completed phase (up to 6 phases = $9M/year max)
Over 35 years at max: $315M total CEA potential.

TAX FOREGONE: The personal property (computing equipment) is typically the largest assessed component of a data center. A 100% exemption on equipment for 35 years on $10B+ means BILLIONS in foregone revenue.

STATE IEDC SALES TAX FOREGONE: 35-50 year exemption at 7% on equipment and energy. On a $10B+ project, this could exceed $700M in foregone state sales tax.

$315M maximum CEA / billions foregone = small fraction.

ADDITIONAL: Meta investing $120M in water infrastructure + $1M/year for 20 years to Boone REMC energy assistance. These infrastructure investments partially offset costs that would otherwise fall on taxpayers.

Primary authors: Rep. Ed Soliday (R-Valparaiso, HD 4) — still in office as of 2026; Sen. Jim Buck (R-Kokomo, SD 21); Sen. Ed Charbonneau (R-Valparaiso, SD 5); Sen. Travis Holdman (R-Markle, SD 19); Rep. Erin Houchin (R-Salem, HD 47) — now U.S. Representative IN-9; Sen. Mark Messmer (R-Jasper, SD 48); Sen. Lonnie Randolph (D-East Chicago, SD 2) — Lake County. Co-authors: Rep. Earl Harris Sr. (D-East Chicago, HD 2) — Lake County; Rep. Todd Huston (R-Fishers, HD 37); Rep. Carolyn Jackson (D-Hammond, HD 1) — Lake County; Rep. Matthew Lehman (R-Berne, HD 79); Rep. Jim Pressel (R-Rolling Prairie, HD 20) — LaPorte County. Note: 3 of 12 sponsors represent Lake County districts.

House initial passage: 95-1 (Feb 19, 2019). Senate passage: 46-0 (Mar 25, 2019). Conference committee report adopted: House 82-8 (Apr 18, 2019), Senate 44-0 (Apr 18, 2019). Signed by Governor: May 5, 2019. The bill passed with overwhelming bipartisan support in all votes.

Lebanon City Council — voted unanimously (voice vote) on Nov 25, 2024 to approve incentives package for Meta: 10-year 50% real property tax abatement + 35-year 100% personal property tax abatement.

Meta — Lebanon City Council, unanimous voice vote (Nov 25, 2024):
The 7-member council voted unanimously by voice vote to approve the incentives package (10-year 50% real property tax abatement + 35-year 100% personal property tax abatement + new TIF district).

COUNCIL MEMBERS (all voted YES by voice vote):
Dick Robertson (District 4, Council President)
Mike Kincaid (District 1)
Keith Campbell (District 2)
Sandra Jasionowski (District 3)
John Copeland (District 5)
Sierra Messenger (At-Large)
Robert Hawkins (At-Large)

ALL 7 STILL IN OFFICE. Contact via lebanon.in.gov or city hall (765-482-8845).

Because this was a VOICE VOTE, there is no formal record of individual "yes" or "no" — only that the motion carried unanimously. Indiana Open Door Law (IC 5-14-1.5) requires minutes to record votes, but voice votes record only the result (unanimous), not each member's position. Any member could have requested a roll call vote but none did.

NOTE: Meeting minutes from Nov 25, 2024 would contain the official record of this voice vote. Lebanon publishes council minutes on lebanon.in.gov/city-council/.

Meta — Lebanon City Council, Nov 25, 2024:
Public testimony occurred but was limited. The Lebanon Utilities Board approved 4-1 an agreement with Citizens Water for the LEAP project earlier that same day. An attorney presented the water supply proposal to the council.

Jessica Schwarz (Boone County EDC VP) told the council the data center would employ 80 full-time workers at ~$36/hour.

The council voted unanimously by voice vote. No organized opposition reported at the hearing. The LEAP Innovation District had already been established by the state (2022), and Meta's project was framed as fulfilling that vision.

Sentiment: SUPPORTIVE — no significant opposition at the hearing itself. Community concerns emerged later around water usage (3M gallons/day request, phased 2027-2031).

NOTE: The LEAP District's state-level creation in 2022 bypassed much of the typical local approval friction seen in other counties.

PARTIAL — Lebanon publishes council information but recordings not confirmed.
Lebanon City Council page: lebanon.in.gov/city-council/
Nov 25, 2024 meeting (Meta incentives, unanimous voice vote): minutes expected to be available through the city clerk.
Lebanon has published some council meetings on YouTube (channel: "Lebanon, Indiana") — 2022 meetings confirmed, 2024 recordings not verified.

NOTE: The voice vote means minutes would record only "motion carried unanimously" — no individual roll call to review.

TWO SEPARATE STATUTES, TWO DIFFERENT ANSWERS:

PROPERTY TAX (IC 6-1.1-10-44): NO clawback mechanism. The statute authorizes a local "designating body" (county or municipality) to enter an agreement granting a property tax exemption. The eligible business must invest $25M+ and pay wages at 125% of county average (Sec. 44(b)(3)-(4)). However, the statute contains NO enforcement, recapture, or penalty provision if these conditions are later unmet. The only protection would be terms negotiated into the local agreement itself — the statute does not require any.

SALES TAX (IC 6-2.5-15): LIMITED enforcement via noncompliance assessment. Section 15 requires an agreement with IEDC including annual reporting of taxes not paid. Section 18 provides: if IEDC determines a company is noncompliant with the agreement or chapter requirements, IEDC notifies the Dept. of Revenue, which MAY impose an assessment up to the total taxes exempted plus interest and penalties. The trigger is failing to meet the "qualified data center" definition (Sec. 10) — i.e., not reaching the investment threshold by the 5th anniversary.

CRITICAL OMISSIONS: Neither statute requires job creation targets, community benefit commitments, water use limits, renewable energy use, or any ongoing performance metrics beyond the initial investment threshold. There are no wage requirements in the sales tax statute. The property tax statute has a 125% county average wage requirement but no mechanism to enforce it after the exemption is granted. The first economic impact study (Sec. 20) is not due until 2030 — 11 years after the law passed.

2026 session reform bills: (1) HB 1210 (Rep. Ed Soliday, R) — PASSED, weakened. Original: data centers pay fair share of electricity costs. Senate version: $5M/year savings to ratepayers. Final (after private meetings with industry): 1% electricity savings, capped at $350K/year. Signed into law. (2) HB 1333 (Rep. Beau Baird, R) — DIED. Would have protected farmland from data center conversion by requiring agricultural zoning protections. (3) HB 1245 (Rep. Matt Pierce, D) — DIED. Would have required IURC to study data center electricity impacts on ratepayers. (4) SB 257 (Sen. Chris Garten, R-Charlestown) — DIED. Would have protected residential ratepayers from bearing data center infrastructure costs. (5) SB 79 (Sen. J.D. Ford, D-Indianapolis) — status unclear. Would require data centers to disclose water and electricity consumption. (6) HB 1043 — Would require DNR water consumption permit for large data centers. 2025 session: HB 1007 — ENACTED. Requires data centers to commit to paying 80% of generation costs for electricity. Pattern: 5 of 6 reform bills in 2026 died. The one that passed (HB 1210) was weakened from $5M/year to $350K/year in closed-door meetings.

No. Indiana does NOT require state-level environmental impact review for data center projects. There is no state EIS/EIR process equivalent to NEPA for private data center construction. Permits required: IDEM air permits for diesel backup generators (Title V or minor source); NPDES water discharge permits; stormwater permits. These are standard industrial permits, not data-center-specific review. Local ordinances are filling the void: Lake County (Aug 2025) adopted a data center ordinance requiring noise limits, setbacks, energy efficiency plans, water management plans, and decommission plans. Kosciusko County (Feb 2025) classified data centers as "exceptional use" requiring special permits. These are LOCAL responses to the absence of state-level requirements.

No. Indiana does NOT require data centers to report water consumption or use renewable energy. No existing statute or regulation mandates either. SB 79 (2026, Sen. J.D. Ford, D) would have required water and electricity consumption disclosure — status unclear/likely died. HB 1043 (2026) would have required a DNR water consumption permit for facilities using large volumes — status unclear/likely died. For context: IU Environmental Resilience Institute reports US data centers consumed 17.4 billion gallons of water in 2023, expected to double by 2028. A single hyperscale campus requires 200+ acres, 100+ MW of power (equivalent to 80,000 homes), and millions of gallons of water annually for cooling. Indiana is projected to need 426 TWh of data center electricity by 2030 — "more electricity than all 6.8 million Hoosier households today" (IU ERI).

UTILITY: Boone REMC (cooperative). Generation: Wabash Valley Power Alliance.

GRID IMPACT: YES — major infrastructure build.

1. WABASH VALLEY POWER ALLIANCE:
- Increasing local transmission spending by 1,300% primarily to interconnect Meta's data center at LEAP
- This is the largest transmission build in the cooperative's history

2. META ENERGY DEMAND: ~1,500 MW daily consumption projected.

3. META COMMITMENTS:
- Paying full costs for energy used at campus
- "100% clean and renewable energy back onto the grid" via new solar/wind
- $1M/year for 20 years to Boone REMC Community Fund (energy assistance)

4. RATE IMPACT ON MEMBERS:
- Boone REMC rates updated Feb 2025
- Slight decrease in wholesale energy charge, slight increase in delivery
- Net: ~$2/month increase for avg 1,200 kWh/month member
- Meta claims existing customers won't bear data center costs

No IURC rate case (cooperative, not investor-owned). Wabash Valley Power transmission spending is the primary grid impact indicator.

ESTIMATED WATER USE: Significantly reduced by closed-loop system.

META'S WATER COMMITMENTS:
- Water-efficient closed-loop, liquid-cooled system
- "Will use zero water for a majority of the year"
- Committed to restoring 100% of water consumed to local watersheds
- Goal: water positive by 2030 (restore more than consumed)
- $120 million in critical water infrastructure investment for Lebanon
- Partnered with Arable for Upper Wabash River Basin irrigation project: 200 million gallons/year restored over 10 years

COUNTY CONTEXT: Lebanon is a small city (~34,000 pop). The LEAP district is on former farmland. Meta's $120M water infrastructure investment suggests the city's existing water capacity is insufficient for the campus.

PERCENTAGE: Meta claims "zero water majority of the year" but the actual daily peak consumption during warm months is not disclosed. The 200M gallon/year restoration commitment suggests annual consumption is in that range.

DEFENDING.

Lebanon Mayor Matt Gentry has consistently championed the Meta/LEAP project: "That is frankly to be used for anything to benefit the city of Lebanon." Gentry framed the project as transformative for the city's future.

Governor Braun attended the Feb 2026 groundbreaking and supported the project.

No public reconsidering from any Lebanon City Council member found.

LEBANON CITY COUNCIL + BOONE COUNTY COUNCIL voted on Meta/LEAP incentives:

MAYOR MATT GENTRY:
- Term ends Dec 31, 2027. NEXT ELECTION: Nov 2027.
- HAS ANNOUNCED he will NOT seek a 4th term in 2027.
- The mayoral seat will be an open race.

LEBANON COMMON COUNCIL:
- All members serve 4-year terms ending Dec 31, 2027
- NEXT ELECTION: Nov 2027
- Individual vote breakdown on Meta incentives not separately reported

BOONE COUNTY COUNCIL (voted on county-level incentives):
- 7 members: 4 district + 3 at-large, 4-year staggered terms
- Some seats up Nov 2026, others Nov 2028
- Individual vote breakdown not separately reported

NOTE: Gentry's decision not to run again means the next mayor will inherit the Meta relationship without having been part of the original approval.

LEBANON COMMON COUNCIL:
- Location: City Hall, 401 S Meridian St, Lebanon, IN 46052
- Agendas: lebanon.in.gov

BOONE COUNTY COUNCIL:
- 7 members (4 district + 3 at-large)
- Location: Boone County Courthouse, 1 Courthouse Sq, Lebanon
- Contact: Auditor's office (765) 482-2940

BOONE COUNTY PLAN COMMISSION:
- Handles land use for LEAP district outside Lebanon city limits

ACTIVE ISSUES:
- Meta groundbreaking Feb 2026. Construction underway.
- $120M water infrastructure project in progress
- Boone REMC: 1,300% transmission spending increase

HOW TO GET ON AGENDA: Contact city/county clerk. Meta's presence is the dominant local issue. Both city and county meetings are relevant since LEAP district spans jurisdictions.

== STATEWIDE VENUES (applicable to all Indiana counties) ==

INDIANA UTILITY REGULATORY COMMISSION (IURC):
- Holding 10 listening sessions across Indiana (Apr 2026) on rising utility costs
- Noblesville session Apr 9 drew ~20 residents connecting data centers to rate hikes
- Investigation into bill transparency and rising electricity costs
- Online comments: iurc.in.gov
- NIPSCO, AES, Duke rate cases are active — public comment periods exist for each

INDIANA GENERAL ASSEMBLY:
- 2026 session ADJOURNED sine die Feb 27, 2026
- Next session begins Jan 2027
- Key 2026 bills: SB 79 (IURC data center working group), HB 1210 (1% electricity savings surcharge), HB 1245 (demand study — never advanced)
- WFYI/Mirror Indy headline: "At a pivotal moment for data centers, Indiana lawmakers take little action"
- Citizens Action Coalition tracks all utility/data center bills: citact.org/26iga

IDEM (Indiana Dept of Environmental Management):
- Air permit applications trigger public comment periods
- Google Fort Wayne diesel generator permit was approved despite opposition
- Future data center air/water permits will have their own comment windows

== LOCAL COUNCIL (Lebanon Common Council / Boone County Council) ==
1. TRACK CEA DISBURSEMENT: $1.5M/year per phase (up to $9M/year) is significant. Require public dashboard showing amounts received and how spent.
FACT: CEA has "non-restrictive community impact funds" with broad city discretion (Q63).

2. MONITOR WATER INFRASTRUCTURE: Meta invested $120M in water infrastructure. Ensure this serves the community, not just the data center.
FACT: Meta claims "zero water majority of the year" but 200M gal/year restoration commitment suggests significant peak consumption (Q67).

3. PREPARE FOR LEADERSHIP TRANSITION: Mayor Gentry will not seek re-election in 2027. The next mayor inherits the Meta relationship without being part of the original approval.
FACT: Gentry announced third term will be his last (Q70).

== PLAN COMMISSION ==
1. ASSESS LEAP DISTRICT CUMULATIVE IMPACT as additional phases build out.

== STATE LEGISLATURE ==
1. REFORM 100% PERSONAL PROPERTY EXEMPTION: 35-year 100% exemption on equipment means BILLIONS in foregone revenue on $10B+ investment.
FACT: $315M max CEA / billions foregone = small fraction (Q68).

2. PROTECT COOPERATIVE RATEPAYERS: Boone REMC faces 1,300% transmission spending increase (Q66). Legislature should ensure cooperative members are not subsidizing Meta's infrastructure.

== UTILITY COMMISSION (IURC) ==
1. ENSURE BOONE REMC/WABASH VALLEY COST RECOVERY does not fall on residential cooperative members.
FACT: Wabash Valley Power 1,300% transmission spending increase for Meta (Q66).