Do not double count
Actual receipts
Property taxes, income taxes, PILOTs, special charges and fees received for a defined period.
Forgone revenue
An abatement compared with a defensible alternative—not automatically a cash expense and not subtracted again if actual net receipts already reflect it.
Public obligations
Roads, substations, water systems, staffing, debt service and other costs, net of developer contributions.
Economic effects
Construction, supplier and household activity may matter, but modeled effects should remain separate from government cash flow.
What New Albany establishes
New Albany reports approximately $10 million in community-development charges from data-center projects for tax year 2024, collected in 2025. It also explains a minimum-payment formula combining TIF, special charges, municipal income tax and PILOT cash payments. That is unusually useful evidence of local revenue mechanics.
It does not by itself establish unrestricted net benefit. The city says a portion services infrastructure debt. Agreement-level receipts and costs are needed to finish the calculation.
What the AWS record establishes
Indiana announced a 50-year sales-tax exemption for eligible AWS investment plus four “up to” incentive programs totaling $98.3 million, alongside an AWS contribution of up to $7 million for road improvements. The state describes the incentives as performance-based. In 2026, AWS-linked reporting said investment had reached $13.8 billion—above the $11 billion baseline—but the underlying eligible-capital and benefit-redemption records remain unreconciled.