Morgan County

(1) Google — Mooresville, 1598 W State Road 42. 550 acres (initially 391, expanded with additional 158-acre rezoning). $1B+ investment. AES Indiana planning 1,200-megawatt substation. County Commissioners approved rezoning (residents opposed, booed after vote). Utilities and foundation work starting Feb 2026. Status: APPROVED, pre-construction. (2) Unknown company — Near Monrovia, 158 acres. Commissioners approved rezoning 2-1. Status: APPROVED.

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 Note: IC 6-1.1-12.3 (originally cited in some analyses) has been repealed; the active property tax provision is IC 6-1.1-10-44, as amended by P.L.256-2019, SEC.1.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

Google data center — multiple votes:

(1) MORGAN COUNTY COMMISSIONERS — 391-acre rezoning, 3-0 (Feb 19, 2025):
YES: Bryan Collier (D1, did not offer remarks), Kenny Hale (D2, "We can't make everybody happy"), Don Adams (D3, "data center and the jobs it will bring will be a positive force").
Residents erupted in boos after vote.

(2) MORGAN COUNTY COMMISSIONERS — 158-acre expansion, 2-1 (Oct 2025):
YES: Don Adams, Bryan Collier.
NO: Kenny Hale — reversed his earlier YES vote.

(3) MORGAN COUNTY PLAN COMMISSION — 158-acre, 5-2 (Sep 29, 2025):
YES: Bill Rumbaugh (stated "more net good than bad"). 4 other YES votes — individual names not published.
NO: 2 members — names not published.
9-member advisory body.

(4) COMMISSIONERS — second project near Monrovia, 2-1 — details not confirmed.

ALL COMMISSIONERS STILL IN OFFICE. Contact via morgancounty.in.gov.

LOCAL ABATEMENTS GRANTED — details partially disclosed.

1. REAL PROPERTY TAX ABATEMENT — 10 years, percentage not publicly confirmed.
Morgan County Plan Commission approved rezoning of 391 acres in northern county.

2. ENTERPRISE INFORMATION TECHNOLOGY EXEMPTION — reported as up to 40 years.
Covers computing equipment on-site. IBJ reported the development would result in "no taxes" on computing equipment for the exemption period.

3. STATE IEDC SALES TAX EXEMPTION — up to 50 years (investment exceeds $750M).

Developer identity was anonymous during approval ("still-anonymous developer" per IBJ). Google later revealed itself as the company behind the 500-acre Morgan County data center campus. Investment: $1+ billion.

Specific local resolution/ordinance numbers not found in public reporting. The Morgan County Economic Development Corp. filed the rezoning request on behalf of the developer.

NO COMMUNITY ENHANCEMENT AGREEMENT found in public records.

The Morgan County data center project (Google, 500+ acres) was approved under anonymous developer conditions. The Morgan County Economic Development Corp. filed the rezoning request on Google's behalf.

No CEA or community benefit payment has been reported in IBJ, DCD, or local coverage. Google's identity was not publicly confirmed during the approval process.

For comparison, Google's Fort Wayne project includes a $1M/year Taxpayer Agreement plus voluntary contributions — it is unknown whether a similar arrangement exists for Morgan County.

N/A — no community enhancement payment identified (see Q62).

N/A — no community enhancement payment identified (see Q62).

PROMISED: Not specifically disclosed.
- Google announced a 550-acre data center campus in Mooresville
- Morgan County Economic Development Corp. described it as providing "stable, high-value careers for our residents"
- Google's Fort Wayne campus employs ~200, so similar scale likely
- Utilities/foundation work started Feb 2026

DELIVERED: None yet. First building expected ~2028 (2-year typical build).

NOTE: Google's anonymity during the approval process meant job commitments were not part of the public record during the rezoning vote.

CANNOT BE FULLY CALCULATED — anonymous approval limits data.

- Investment: $1+ billion (Google)
- Enterprise IT exemption reportedly 40 years ("no taxes" on equipment per IBJ)
- 10-year real property abatement
- No CEA identified

At normal rates on $1B+, Morgan County would collect tens of millions annually in property taxes. The 40-year equipment exemption eliminates the largest component (server/IT equipment typically assessed at billions).

Google's anonymity during approval means the community had no opportunity to negotiate a CEA before zoning was granted.

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.

Google data center: (1) Morgan County Plan Commission — voted 5-2 (Sep 29, 2025) to give favorable recommendation for 158-acre expansion rezoning. (2) Morgan County Commissioners — voted to approve initial 391-acre rezoning (Feb 19, 2025). Residents opposed, erupted in boos after vote. Commissioners also approved additional 158-acre rezoning (Oct 2025). Second project near Monrovia: Commissioners voted 2-1 to approve rezoning.

Google data center — multiple votes:

(1) MORGAN COUNTY COMMISSIONERS — 391-acre rezoning, 3-0 (Feb 19, 2025):
YES: Bryan Collier (D1, did not offer remarks), Kenny Hale (D2, "We can't make everybody happy"), Don Adams (D3, "data center and the jobs it will bring will be a positive force").
Residents erupted in boos after vote.

(2) MORGAN COUNTY COMMISSIONERS — 158-acre expansion, 2-1 (Oct 2025):
YES: Don Adams, Bryan Collier.
NO: Kenny Hale — reversed his earlier YES vote.

(3) MORGAN COUNTY PLAN COMMISSION — 158-acre, 5-2 (Sep 29, 2025):
YES: Bill Rumbaugh (stated "more net good than bad"). 4 other YES votes — individual names not published.
NO: 2 members — names not published.
9-member advisory body.

(4) COMMISSIONERS — second project near Monrovia, 2-1 — details not confirmed.

ALL COMMISSIONERS STILL IN OFFICE. Contact via morgancounty.in.gov.

Google data center — multiple hearings with strong opposition:

(1) PLAN COMMISSION, Feb 10, 2025 (Martinsville):
"Intense opposition" from Monrovia residents. Voted 7-1 to recommend rezoning despite pushback. WTHR headline: "I just fell to my knees" (resident reaction to the vote).

(2) COMMISSIONERS, Feb 19, 2025 (Martinsville):
100+ people attended at the Morgan County Administration Building. Multiple residents testified against. Commissioners voted 3-0 to approve. IBJ reported "residents erupted in boos" after the vote. Commissioner Adams: "data center and the jobs it will bring will be a positive force." Commissioner Hale: "We can't make everybody happy." Commissioner Collier: did not offer remarks.
Sentiment: HEAVILY AGAINST from residents, but all commissioners voted yes.

(3) 158-ACRE EXPANSION, Oct 2025:
Organized protests by residents. Commissioner Hale reversed his earlier YES vote (voted NO on expansion). Residents filed a lawsuit against the county.

Sentiment across all hearings: STRONGLY AGAINST from community; commissioners approved over sustained public opposition.

YES — minutes and video recordings available.
Morgan County Meeting Center: morgancounty.in.gov/meetings/
Commissioner meetings broadcast live on the county's YouTube channel (Morgan County Indiana Government).
2025 minutes archive: morgancounty.in.gov/meetings/archive.php?year=2025

Feb 19, 2025 commissioners meeting (391-acre rezoning, 3-0 vote): minutes available in the 2025 archive. Video on YouTube.
Oct 2025 commissioners meeting (158-acre expansion, 2-1 vote): minutes and video available.

Plan Commission page: morgancounty.in.gov/department/board.php?structureid=66
Commissioners meet 1st (9:30am) and 3rd (6:30pm) Mondays at Morgan County Administration Building, 180 S Main St, Martinsville.

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: Duke Energy Indiana (Mooresville area).

Duke Energy Indiana rate case approved Jan-Apr 2025 (~$295.7M increase). Duke has signed 4.5 GW total in data center customer agreements nationwide and plans 14 GW of new generation.

No specific IURC filing for the Google/Morgan County data center identified. Foundation work started Feb 2026 — interconnection and capacity studies would be in progress.

ESTIMATED WATER USE: Not disclosed.

Google's 550-acre Mooresville campus has not published water consumption data. Google globally pledges to replenish 120% of water use but has not disclosed specific facility-level consumption for Indiana sites.

Construction started Feb 2026. Water permitting would be in progress.

LIMITED PUBLIC STATEMENTS.

Morgan County Plan Commission advanced the rezoning despite "major community pushback" (WTHR). One resident quoted: "I just fell to my knees."

Morgan County Economic Development Corp. (Mike Dellinger) has defended the project as providing "stable, high-value careers for our residents."

Community response: "Who is holding them accountable?" (WTHR headline).

MORGAN COUNTY COMMISSIONERS — voted 3-0 on initial 390-acre rezone (Feb 2025), then 2-1 on 158-acre expansion:

- KENNY HALE (District 2) — voted YES on initial, then NO on expansion.
TERM ENDS 2026. ON THE BALLOT NOV 2026.
Hale represents the area where the data center is being built.

- DON ADAMS (District 3) — voted YES on both.
Term ends 2028.

- BRYAN COLLIER (District 1) — voted YES on both.
Term ends 2028.

NEXT ELECTIONS:
- Hale (D2): Primary May 5, 2026 / General Nov 3, 2026
- Adams (D3) and Collier (D1): Nov 2028

Hale is the ONLY Morgan County commissioner facing voters before 2028. His reversal on the expansion vote may factor into his 2026 race.

MORGAN COUNTY COMMISSIONERS:
- Schedule: 1st Monday (9:30 AM) and 3rd Monday (6:30 PM)
- Location: Lucille Sadler Room, Morgan County Administration Building, 180 S Main St, Martinsville, IN 46151
- Livestream: County YouTube channel
- Agendas: morgancounty.in.gov/meetings

ACTIVE ISSUES:
- Google construction started Feb 2026 (550-acre campus)
- Residents filed lawsuit to block the project
- Community group organized around "Who is holding them accountable?"

MORGAN COUNTY PLAN COMMISSION: Meets monthly. Handled initial rezoning.

MORGAN COUNTY ECONOMIC DEVELOPMENT CORP: Mike Dellinger has been public face. Not a government body — no public meeting obligation.

HOW TO GET ON AGENDA: Contact commissioners. Public comment open at regular meetings. Evening meetings (3rd Monday 6:30 PM) are more accessible.

== 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 (Morgan County Commissioners) ==
1. DEMAND GOOGLE DISCLOSE ALL TERMS: Project was approved while developer was still anonymous. Now that Google is identified, require full disclosure of investment, water use, energy demand, and job projections.
FACT: Google's anonymity during approval meant no CEA could be negotiated before zoning was granted (Q62, Q67, Q68).

2. NEGOTIATE CEA NOW: No CEA identified. Google should pay community benefit comparable to other Indiana data center deals.
FACT: No CEA found (Q62). St. Joseph got $143M, Hobart $175M (Q62).

3. REQUIRE WATER DISCLOSURE: Google pledges 120% replenishment globally but has not disclosed facility-level consumption.
FACT: No water data published for Morgan County site (Q67).

== PLAN COMMISSION ==
1. REQUIRE CUMULATIVE ASSESSMENT: 390 + 158 = 548 acres approved in two separate votes. Assess total impact, not piecemeal.

== STATE LEGISLATURE ==
1. BAN ANONYMOUS APPROVALS: Require developer identity disclosure before any land use votes. Morgan County approved rezoning without knowing it was Google.

2. LIMIT ENTERPRISE IT EXEMPTIONS: 40-year "no taxes" on equipment eliminates the largest revenue component (Q68).

== UTILITY COMMISSION (IURC) ==
1. ASSESS GRID IMPACT: Google's Morgan County campus plus Allen County campus represent significant cumulative demand on Indiana's grid.