Kosciusko County

Prologis proposed rezoning 554 acres of farmland west of Leesburg (between CR 700N and CR 300W) from agricultural to I-3 (heavy industrial) for a hyperscale data center. The project claimed a $10 billion investment, 300 jobs at $100,000+ salaries, $35.8 million in tax revenue over 20 years, and 725+ MW power consumption. The site was chosen for access to three 45,000-volt power transmission lines. The Kosciusko County Area Plan Commission voted 8-0 on April 2, 2025 to deny the rezoning request. The County Commissioners voted 3-0 on April 22, 2025 to uphold the denial. Over 2,000 signatures were collected on the "Keep Leesburg Rural" petition. Separately, in February 2025, the county amended its zoning ordinance to classify data centers as "exceptional use" in I-3 districts, requiring BZA approval with public hearings. Status: REJECTED (unanimously by both APC and Commissioners). Exceptional use classification in effect.

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 Note: IC 6-1.1-12.3 (originally cited in some analyses) has been repealed; the active property tax provision is IC 6-1.1-10-44, as amended by P.L.256-2019, SEC.1.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.

Commissioners (3-0 to deny rezoning):
- Robert Conley (Southern District, President) — NO on rezoning (made the motion to deny)
- Sue Ann Mitchell (Northern District, VP) — NO on rezoning (seconded)
- Cary P. Groninger (Middle District) — NO on rezoning

APC (8-0 to deny rezoning):
Members: Lee Harman (President), Kevin McSherry (VP), Casey Boggs, Matt Goodnight, Jim Moyer, Bob Conley, Doug Ruch, Joe Irwin, Larry Coplen. Vote was unanimous.

Prologis proposed rezoning 554 acres of farmland west of Leesburg (between CR 700N and CR 300W) from agricultural to I-3 (heavy industrial). $10 billion investment claimed, 300 jobs at $100,000+ salaries, $35.8 million in tax revenue over 20 years (Prologis claim), 30-40 year operational lifespan, 725+ MW power consumption. Site chosen for access to three 45,000-volt power transmission lines. PROJECT REJECTED — unanimously by both APC and Commissioners.

Prologis claimed $35.8M tax revenue over 20 years. Opponents noted 90% personal property tax credit (state law) would dramatically reduce actual revenue. Annual state sales tax loss from the credit: ~$7 million.

Project rejected. No tax abatement was granted.

Project rejected. No jobs created.

Project rejected. No infrastructure commitments made.

Project rejected — no abatement granted. Prologis claimed $35.8M over 20 years, but opponents noted the 90% personal property tax credit (state law) would dramatically reduce actual revenue. Annual state sales tax loss: ~$7M.

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.

Two bodies voted:
1. Kosciusko County Area Plan Commission (APC) voted 8-0 on April 2, 2025 to deny rezoning 554 acres from agricultural to I-3 (industrial) near Leesburg.
2. Kosciusko County Board of Commissioners voted 3-0 on April 22, 2025 to uphold the APC denial.
Additionally, in February 2025, Commissioners approved a zoning amendment classifying data centers as "exceptional use" in I-3 districts, requiring BZA approval.

Commissioners (3-0 to deny rezoning):
- Robert Conley (Southern District, President) — NO on rezoning (made the motion to deny)
- Sue Ann Mitchell (Northern District, VP) — NO on rezoning (seconded)
- Cary P. Groninger (Middle District) — NO on rezoning

APC (8-0 to deny rezoning):
Members: Lee Harman (President), Kevin McSherry (VP), Casey Boggs, Matt Goodnight, Jim Moyer, Bob Conley, Doug Ruch, Joe Irwin, Larry Coplen. Vote was unanimous.

Massive community opposition:
- 100+ residents packed the courthouse for the APC hearing (3-hour meeting)
- 2,000+ signatures on "Keep Leesburg Rural" petition
- Hayden Stookey (FFA member): "I'm really just trying to speak out for the future of agriculture, and passing a data center is not the future of agriculture"
- Jared Templin (farmer): praised community coming together
- Jamie M. Moneyheffer (Leesburg resident): cited noise, light pollution, "wrecked rural landscape for generations"
- Attorney Jack Birch (opposition): "We're not against a data center. We're against a data center in this location."
- Concerns: noise, traffic, soil quality, water usage, Amish farming community impact, national security

Agendas and minutes at kosciusko.in.gov (Document Center).
APC: kosciusko.in.gov/department/board.php?structureid=51
Commissioners: kosciusko.in.gov/commissioners/

- Robert Conley (Commissioner, motion to deny): "The citizens have spoken, APC spoke and now the commissioners are speaking."
- Sue Ann Mitchell (Commissioner): "To be clear, I support development and growth when done properly."
- Cary Groninger (Commissioner): "If we fail to grow, we risk becoming irrelevant." But concluded the proposed location had "limitations and problems."
- JC Witt (Prologis VP): site was "the least disruptive way to access a unique resource"
- Attorney Jack Birch (opposition): "We're not against a data center. We're against a data center in this location."

- Sue Ann Mitchell (Northern District, VP): term ends 12-31-2028
- Cary P. Groninger (Middle District): term ends 12-31-2028
- Robert Conley (Southern District, President): term ends 12-31-2026

Commissioners meet at Kosciusko County Court House, 100 W Center St, Warsaw, IN 46580.
Upcoming meetings: Apr 21, May 4, May 19, Jun 2, 2026 at 9:00 AM.
Phone: (574) 267-4444
Emails: [email protected], [email protected], [email protected]

1. The rejection was unanimous and decisive. But Prologis or another developer could return with a different site. Ask: has any developer contacted the county since April 2025?
2. Data centers are classified as "exceptional use" in I-3 districts. Demand this classification remain permanent.
3. The 90% personal property tax credit (state law) means data centers pay almost nothing. Support SB 257 (ratepayer protection) and HB 1245 (IURC impact study).
4. Commissioner Conley's term ends Dec 2026. Ask candidates: will you maintain the exceptional use classification?
5. Demand any future proposals include: independent water study, noise limits, agricultural impact assessment, and full public disclosure (no NDAs).