St. Joseph County

(1) Amazon (AWS) — near New Carlisle. $11B, 1,000+ jobs over 10-year build. County Council approved 7-2 (Aug 14, 2024). Groundbreaking Sep 30, 2024. Status: UNDER CONSTRUCTION. (2) Microsoft — Granger. In entitlement phase (permitting). Status: APPROVED, pre-construction. (3) Unknown developer — New Carlisle area. County Council voted AGAINST, Dec 10, 2025. Status: REJECTED.

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 Note: IC 6-1.1-12.3 (originally cited in some analyses) has been repealed; the active property tax provision is IC 6-1.1-10-44, as amended by P.L.256-2019, SEC.1.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

Amazon $11B project — St. Joseph County Council, 7-2 vote (Aug 13, 2024):
YES: Joseph G. Thomas (Dist A), Daniel J. Schaetzle (Dist C), Rafael Morton (Dist D), Diana L. Hess (Dist E), Randall Figg (Dist F), Mark A. Catanzarite (Dist G), Bryan Tanner (Dist H).
NO: Amy Drake (Dist B) — troubled by tax breaks homeowners wouldn't receive; Mark Root (Dist I, Council President) — opposed incentive package.
STILL IN OFFICE: Thomas (A), Drake (B), Schaetzle (C), Hess (E), Figg (F), Catanzarite (G), Tanner (H) — all contactable via sjcindiana.gov.
NO LONGER SERVING: Rafael Morton (D) — left council, now county commissioner; seat held by Jennifer Shabazz (elected Nov 2024). Mark Root (I) — withdrew from re-election Feb 2024 after 20 years; seat held by Andy Rutten (elected Nov 2024). Constituents cannot ask Morton or Root about their council votes in a council setting.
NOTE: Amy Drake's family was victim of swatting ahead of a separate Dec 2025 data center vote, indicating political intimidation targeting dissenting members.

LOCAL ABATEMENTS GRANTED — approved Aug 14, 2024 by County Council (7-2 on each of 4 bills).

1. 50% REAL PROPERTY TAX ABATEMENT — 10 years.
Designated as Economic Revitalization Area. Applies to all buildings constructed on the data center campus near New Carlisle.

2. 85% ENTERPRISE INFORMATION TECHNOLOGY EXEMPTION — 35 years.
Covers computing equipment, servers, networking hardware, cooling systems.
Per IC 6-1.1-10-44 (HB 1405). Because investment exceeds $750M, eligible for up to 50-year state sales tax exemption as well.

3. $143 MILLION COMMUNITY ENHANCEMENT AGREEMENT.
Payments to parks, schools, fire department, sheriff department, and infrastructure. Schedule tied to construction milestones.

Also approved by Board of Commissioners (unanimous) and Redevelopment Commission (unanimous) the same day. Total Amazon investment: $11 billion. Promise: 1,000 construction jobs + permanent operations staff.

NOTE: In March 2026, council members asked Amazon to renegotiate the tax break. Amazon declined to publicly discuss renegotiation.

YES — $143 MILLION Community Enhancement Agreement.

Approved Aug 14, 2024 as part of the 4-bill incentive package (7-2 each bill).

RECIPIENTS:
- Parks and recreation
- Schools
- Fire department
- Sheriff department
- Infrastructure development (roads, utilities)

PAYMENT SCHEDULE: Tied to construction milestones. Specific milestone amounts not disclosed in news coverage. The full agreement text has not been published online — would need to be obtained via public records request from St. Joseph County Council or Redevelopment Commission.

ADDITIONAL: Amazon invested $250,000 in St. Joseph County through 31 community grants (announced separately from the CEA).

NOTE (March 2026): County council members formally asked Amazon to RENEGOTIATE the tax break terms. Amazon declined to publicly discuss renegotiation.

EARMARKED TO SPECIFIC CATEGORIES — but broad within each.

The $143M Community Enhancement Agreement designates payments to:
- Parks and recreation
- Schools and students
- Fire department
- Sheriff department
- Road improvements
- Utility improvements

WHO DECIDES: The agreement was approved by three bodies — County Council (7-2), Board of Commissioners (unanimous), and Redevelopment Commission (unanimous). The specific allocation within categories is not detailed in public reporting. The County Council, as the fiscal body, would have authority over appropriations.

The full agreement text is not published online — exact restrictions and enforcement mechanisms cannot be confirmed without a public records request.

NOTE: Council members asked Amazon to renegotiate in March 2026, suggesting dissatisfaction with the current allocation or terms. Amazon declined.

YES — partial spending confirmed.

CEA PAYMENTS: Amazon pays per-building fees (10 cents/sq ft) upon completion for fire service, "student success," and parks/green space. Groundbreaking was Sep 2024 — first buildings under construction, so initial milestone payments should be flowing as of 2025-2026.

SEPARATE FROM CEA: Amazon launched a $250,000 St. Joseph County Community Fund (Feb/Mar 2025), awarding grants to 31 area nonprofits and community organizations in Michiana region.

OPEN QUESTION: How much of the $143M total has been triggered by construction milestones? Specific dollar amounts spent from the CEA are not in public reporting. The $250K community fund is a voluntary Amazon contribution separate from the CEA.

PROMISED: ~1,000 direct jobs over 10-year build. Details:
- ~400 permanent full-time operations jobs
- ~600 construction jobs during build period
- Amazon also claims 3,000 total supported jobs (includes supply chain/indirect)
- Average hourly wage: $37.44/hr (~$78K/year) per Amazon
- $4.7 billion GDP impact projected

DELIVERED (as of late 2025):
- Construction underway (groundbreaking Sep 2024)
- AWS celebrated construction milestones fall 2025
- "Jobs already created and filled in St. Joseph County" per WSBT (Nov 2025) but specific permanent headcount not disclosed
- Thousands of construction/supply chain jobs reported

TIMELINE: 10-year buildout. Campus not expected to reach full capacity until ~2034.

NOTE: The 400 permanent jobs figure is a fraction of what a $11 billion investment would generate in almost any other industry.

BEST-DOCUMENTED CASE IN INDIANA.

WSBT "22 Investigates" analysis:
- Amazon tax break value: $4.2 BILLION over 35 years
- County revenue RECEIVED over same period: $2.2 BILLION
- Amazon annual property tax payment: $20+ million/year (after abatement)
- That $20M/year = roughly 25% of the county's annual budget
- Total taxes paid over 35 years: $722 million
- Community Enhancement Agreement: $143 million (separate from taxes)

REVENUE FOREGONE: $4.2B - $2.2B = $2.0 BILLION in tax revenue the county will NOT collect over 35 years.

CEA vs FOREGONE: $143M CEA / $2.0B foregone = CEA covers 7.2% of foregone revenue.

STATE SALES TAX FOREGONE: At 7% rate on $2.2-13.2B in equipment purchases, Indiana foregoes $150M-$900M in state sales tax revenue from this project alone.

NOTE: Council members asked Amazon to renegotiate in March 2026. Amazon declined.

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.

Amazon $11B project: (1) St. Joseph County Council — voted 7-2 on Aug 13, 2024. Opposing votes: Amy Drake and Mark Root (Council President). Approved tax abatements and community enhancement agreement. (2) St. Joseph County Redevelopment Commission — approved utilities spending. Rejected proposal (Dec 2025): St. Joseph County Council voted against a second data center near New Carlisle, Dec 10, 2025.

Amazon $11B project — St. Joseph County Council, 7-2 vote (Aug 13, 2024):
YES: Joseph G. Thomas (Dist A), Daniel J. Schaetzle (Dist C), Rafael Morton (Dist D), Diana L. Hess (Dist E), Randall Figg (Dist F), Mark A. Catanzarite (Dist G), Bryan Tanner (Dist H).
NO: Amy Drake (Dist B) — troubled by tax breaks homeowners wouldn't receive; Mark Root (Dist I, Council President) — opposed incentive package.
STILL IN OFFICE: Thomas (A), Drake (B), Schaetzle (C), Hess (E), Figg (F), Catanzarite (G), Tanner (H) — all contactable via sjcindiana.gov.
NO LONGER SERVING: Rafael Morton (D) — left council, now county commissioner; seat held by Jennifer Shabazz (elected Nov 2024). Mark Root (I) — withdrew from re-election Feb 2024 after 20 years; seat held by Andy Rutten (elected Nov 2024). Constituents cannot ask Morton or Root about their council votes in a council setting.
NOTE: Amy Drake's family was victim of swatting ahead of a separate Dec 2025 data center vote, indicating political intimidation targeting dissenting members.

Amazon $11B project — St. Joseph County Council, Aug 13, 2024:
YES, public testimony. 200+ people attended. Many local union workers showed up in support. Sentiment was MIXED but leaning supportive — union labor and economic development interests spoke in favor; residents near New Carlisle raised concerns about environmental impact and tax breaks.

Council member Amy Drake stated she was "troubled by giving Amazon a huge tax break when homeowners would be unlikely to see a similar cut on their property tax bill." Council President Mark Root also voted no.

SECOND PROJECT (Dec 9, 2025) — denied 7-2. ABC57 described it as a "packed hearing" with "marathon meeting" lasting hours. Public opinion was heavily AGAINST the second proposal.

YES — minutes and agendas available.
St. Joseph County Agenda Center: sjcindiana.gov/AgendaCenter
Agendas, Meetings, Minutes portal: sjcindiana.gov/2369/Agendas-Meetings-Minutes
Aug 13, 2024 county council meeting (Amazon $11B approval): minutes available through the Agenda Center. Video recordings of council meetings also available.

Dec 9, 2025 council meeting (second data center denial): minutes available through the same portal.

YES — RECONSIDERING.

In March 2026, St. Joseph County Council members formally asked Amazon to RENEGOTIATE the tax break terms. Amazon declined to publicly discuss renegotiation (WVPE, Mar 30-31, 2026).

This is the strongest reconsideration signal from any Indiana county — elected officials who voted 7-2 to approve the deal 18 months earlier are now publicly asking to change the terms.

The two "no" votes on the original council approval have not been publicly identified by name in available reporting (council voted on 4 separate bills, each 7-2).

COUNTY COUNCIL — voted 7-2 (Aug 13, 2024) on 4 separate bills:

NO VOTES (both up for election Nov 2026):
- AMY DRAKE (District B) — term ends Dec 2026. Running for re-election.
- MARK ROOT (District I) — RETIRED. Seat open in Nov 2026 election.

YES VOTES (staggered — some up 2026, others 2028):
- JOE THOMAS — term info: filed 2026 Republican candidate
- RANDY FIGG — term info: filed 2026 Republican candidate
- ANDY RUTTEN — term info: filed 2026 Republican candidate
- Remaining 4 YES voters not individually identified in reporting

NOTE: The 4 Republicans who asked Amazon to renegotiate (Drake, Thomas, Figg, Rutten) are all on the 2026 ballot. Data center accountability is a live campaign issue.

NEXT ELECTION: May 5, 2026 (primary) / Nov 3, 2026 (general)

COUNTY COUNCIL:
- Schedule: 1st and 3rd Tuesdays of each month
- Location: County-City Building, 227 W Jefferson Blvd, South Bend
- Agendas: sjcindiana.gov/AgendaCenter
- Public comment: Available at regular meetings
- Contact: Jennifer Prawat (Executive Secretary) [email protected], (574) 235-9658

RECENT DATA CENTER-SPECIFIC MEETINGS:
- Apr 15, 2026: Public meeting in New Carlisle on data center "disputed figures" (hosted by county leaders + land use experts)
- Council members asked Amazon to renegotiate in March 2026

REDEVELOPMENT COMMISSION: Also meets regularly — handles CEA/incentive oversight.

HOW TO GET ON AGENDA: Contact Executive Secretary. Public comment is open at regular meetings without pre-registration.

== 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 (St. Joseph County Council) ==
1. DEMAND CEA RENEGOTIATION: Council already asked Amazon to renegotiate (Mar 2026). Amazon refused. Ask council to make renegotiation a CONDITION of future building permits or infrastructure approvals.
FACT: $143M CEA covers only 7.2% of $2.0B in foregone tax revenue (Q68).

2. REQUIRE PUBLIC REPORTING: Demand Amazon publish annual water consumption, energy usage, and job counts vs. projections.
FACT: 24M GPD combined aquifer permit but Amazon's share is undisclosed (Q67).

3. EARMARK ENFORCEMENT: Ensure CEA funds go to stated categories (parks, schools, fire, sheriff, infrastructure) with public tracking.
FACT: CEA has earmarks but no community oversight board (Q63).

== PLAN COMMISSION ==
1. REQUIRE ENVIRONMENTAL IMPACT ASSESSMENTS before any additional data center building permits. Current process did not assess cumulative water/energy impact.

== STATE LEGISLATURE ==
1. REFORM IC 6-1.1-10-44 (HB 1405): Current law allows up to 50-year sales tax exemptions for $750M+ data centers with NO requirement for community benefit.
FACT: State foregoes $150M-$900M in sales tax on this project alone (Q68).

2. PASS SB 79: Require IURC data center electricity demand study and quarterly reporting. Bill passed 2026 but working group report due Oct 2026.
FACT: Amazon's 2.4GW load equals NIPSCO's entire existing customer base (Q66).

== UTILITY COMMISSION (IURC) ==
1. REQUIRE RATE IMPACT DISCLOSURE before data center incentive approval.
FACT: NIPSCO bills jumped 26.7% in 2025 while building GenCo framework for Amazon's 3GW demand (Q66).

2. REJECT COST SOCIALIZATION: Data center infrastructure costs should not be passed to residential ratepayers.