Scope
Indiana Code 6-1.1-10-44 lets the fiscal body of a county (other than one containing a consolidated city, for unincorporated territory) or of a municipality enter into an agreement granting a property tax exemption for enterprise information technology equipment (servers, routers, enterprise or data-center-class networking systems, and generators or other equipment ensuring uninterrupted power) purchased after 30 June 2012 by an eligible business that operates or leases such property for use in facilities or data centers dedicated to computing, networking or data storage in Indiana. The business and related lessors and lessees must invest at least $25 million in real and personal property at the facility or data center after 30 June 2012, and the average wage of employees there must be at least 125% of the county average wage. The agreement sets the exemption's duration.
- Geographic scope
- Indiana
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Indiana General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- Each exemption lasts for the period specified in its local agreement. The section states no program-wide end date.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Indiana Code 6-1.1-10-44 allows a county or municipal fiscal body to agree to exempt from property tax the enterprise information technology equipment, including servers, networking gear and backup generators, of a business operating a facility or data center dedicated to computing, networking or data storage, if the business and related parties invest at least $25 million after June 2012 and pay average wages of at least 125% of the county average. Each exemption depends on a local agreement that sets its length. It is separate from the state sales tax exemption for qualified data centers in IC 6-2.5-15.
What this does not establish
- The section is quoted from the official Indiana Code 2026 compilation (Title 6 PDF); the enacting and amending acts listed in its history line (P.L.163-2009 and later) were not opened, so no adoption or effective day is stored.
- The record does not identify any local agreement or exempted facility.
- The section's eligibility covers 'facilities or data centers' dedicated to computing, networking or data storage; it is not limited to data centers.
Unresolved questions
- Which counties or municipalities have granted exemptions under this section was not checked.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://iga.in.gov/ic/2026/Title_6.pdf