{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-policy-ne-executive-order-26-17","kind":"incentive_policy","subject":"Nebraska executive incentive review and source differences","state_codes":["ne"],"scope":"Historical executive order and announcement reviewed together. ImagiNE application policy, older Advantage agreement amendments and future task force recommendations remain distinct from statutory repeal, individual decisions and actual outcomes.","fields":{"status":{"value":"historical","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Dated executive action and announcement, not a new statutory exemption, individual award or independently verified current application outcome.","locator":"Signed order and dated announcement"},"policy_basis":{"value":"Executive order and announcement","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Separate policy context. An executive directive and press statement do not establish an enacted statutory repeal.","locator":"Order sections 1 through 4 and announcement"},"signed_on":{"value":"2026-07-20","source_ids":["ne-executive-order-26-17"],"scope":"The date printed above the visible Governor and Secretary of State signatures and seal. The announcement is dated the following day.","locator":"Order PDF page 4, signature and seal"},"announced_on":{"value":"2026-07-21","source_ids":["ne-governor-incentive-order-news-20260721"],"scope":"Press release date, distinct from the signed order date.","locator":"Announcement heading"},"announcement_position":{"value":"The Governor announcement says data center applications are to stop receiving approval under ImagiNE Nebraska.","source_ids":["ne-governor-incentive-order-news-20260721"],"scope":"An attributed administrative policy statement. No individual denial, statutory amendment, revocation of an existing agreement or blanket ban on data center construction is established.","locator":"Announcement opening and application paragraph"},"operative_imagine_direction":{"value":"The order directs Economic Development to administer ImagiNE Nebraska consistently with its existing legislative purposes and determination authority. Application review considers economic benefits, employment, transparency and environmental quality with the water and environment agency.","source_ids":["ne-executive-order-26-17"],"scope":"Order language concerns administration and review criteria. No actual approved or denied application, measured job creation or water quantity is admitted.","locator":"Order section 1, PDF pages 2 and 3"},"existing_agreement_scope":{"value":"The order separately directs Revenue to administer the Nebraska Advantage Act under existing statutory purposes. The Tax Commissioner reviews whether amendments or additions to agreements advance those purposes.","source_ids":["ne-executive-order-26-17"],"scope":"The older Advantage Act and ImagiNE are distinct programs. The text does not establish automatic cancellation of existing agreements.","locator":"Order section 1, PDF page 3"},"agency_coordination":{"value":"Economic Development and Revenue coordinate with relevant agencies about resources, energy, agriculture, public utilities and economic development as appropriate and consistent with law.","source_ids":["ne-executive-order-26-17"],"scope":"Administrative coordination, not an issued water or generator permit or an approved power connection.","locator":"Order section 2, PDF page 3"},"development_scope":{"value":"Section 3 says the order should not discourage lawful economic development or private investment. The announcement also says the action is not a data center moratorium.","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No statewide construction prohibition is inferred from the incentive policy. Local decisions are separate and are not surveyed here.","locator":"Order section 3, PDF page 3 and announcement"},"task_force":{"value":"The order directs Water, Environment, and Energy to establish a data center task force, review existing law and recommend resource protection and county zoning guidance to the Legislature in 2027.","source_ids":["ne-executive-order-26-17"],"scope":"A direction and future recommendation schedule. No actual task force appointment, completed report, adopted zoning rule or enacted 2027 legislation reviewed.","locator":"Order section 4, PDF page 4"},"source_difference":{"value":"The announcement describes a categorical prohibition on ImagiNE data center application approvals and says the order was signed that day. The linked signed order is dated July 20, 2026 and instead sets administration, review and coordination directions without that explicit categorical prohibition.","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Both primary statements are retained. The press release is not silently substituted for the operative text, and the date difference is not resolved by changing either source.","locator":"Full four page signed order versus July 21 announcement"},"individual_application_outcomes":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No individual application approval, denial, revocation or agency implementation record admitted.","locator":"Executive policy review boundary","unknown_reason":"No individual application approval, denial, revocation or agency implementation record admitted."},"actual_tax_benefit":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No paid tax benefit or recapture amount reviewed.","locator":"Executive policy review boundary","unknown_reason":"No paid tax benefit or recapture amount reviewed."},"reported_jobs":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No actual hiring or wage outcome reviewed.","locator":"Executive policy review boundary","unknown_reason":"No actual hiring or wage outcome reviewed."}}},{"id":"incentive-ne-meta-sarpy-2025-operator-report","kind":"incentive_report","subject":"Meta Sarpy operator reported credit and exempt property value for 2025","state_codes":["ne"],"scope":"Public operator filing, one observation with two retained versions. Reported investment credit and exempt property valuation are distinct from verified tax savings, cash payments, award approval and jobs.","fields":{"status":{"value":"historical","source_ids":["ne-report-108432-revised-20260928"],"scope":"Operator reported calendar year 2025 disclosure, not an independently approved award or verified tax return.","locator":"Opening paragraph and incentive rows"},"validation_basis":{"value":"Operator reported","source_ids":["ne-report-108432-revised-20260928"],"scope":"The agency hosts the filing; reported claims remain attributed to the operator.","locator":"Opening paragraph"},"report_basis":{"value":"Operator reported credit and property value","source_ids":["ne-report-108432-revised-20260928"],"scope":"Credit and tax base valuation have distinct meanings and are not added together.","locator":"Incentive Payments and Value Exempted row"},"operator":{"value":"Meta, through Raven Northbrook LLC","source_ids":["ne-report-108432-revised-20260928"],"scope":"The filing identifies Raven Northbrook as the owner and developer. No independent corporate history or facility identity join is made.","locator":"Opening and ownership row"},"reported_location":{"value":"Meta Sarpy Data Center, Springfield, Sarpy County, Nebraska","source_ids":["ne-report-108432-revised-20260928"],"scope":"Named operator location, not an independently verified Atlas record join.","locator":"Facility and location rows"},"reporting_year":{"value":"2025","source_ids":["ne-report-108432-revised-20260928"],"scope":"Explicit calendar year of the reported filing, not the receipt year.","locator":"Opening paragraph"},"document_dated_on":{"value":"2026-09-25","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Letter date on both versions.","locator":"Letter heading"},"received_on":{"value":"2026-09-28","source_ids":["ne-report-108432-revised-20260928"],"scope":"Visible agency receipt date for the revised copy, separate from original public posting.","locator":"Top margin receipt stamp"},"stated_program":{"value":"Nebraska Advantage Act, Tier 2 and Tier 5","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator stated sales and use tax exemption programs. A program name is not an independently reviewed agreement or award approval.","locator":"Sales and Use Tax Exemptions row"},"reported_investment_credit":{"value":4300000,"source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator reports $4.3 million USD as Investment Tax Credit. Expanded currency representation retains source precision. No actual refund, cash payment, tax savings or final award is independently verified.","locator":"Incentive Payments and Value Exempted row","unit":"USD","measurement_role":"operator_reported_investment_credit"},"reported_exempt_property_value":{"value":2100000000,"source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator reports $2.1 billion USD as value of personal property exempted. This is a property valuation, not the amount of tax saved, credit, award or cash paid. Expanded currency representation retains source precision.","locator":"Incentive Payments and Value Exempted row","unit":"USD","measurement_role":"operator_reported_exempt_property_value"},"version_context":{"value":"Both retained versions report the same investment credit and exempt property value.","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"One reported observation, not two awards or two additive amounts. Revised county and useful life details do not establish changed benefits.","locator":"Full one page comparison"},"reported_tax_benefit":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independent realized tax savings figure is established. The reported investment credit and exempt property value retain their separate labels.","locator":"Operator report review boundary","unknown_reason":"No independent realized tax savings figure is established. The reported investment credit and exempt property value retain their separate labels."},"actual_cash_payment":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independently verified cash payment is established.","locator":"Operator report review boundary","unknown_reason":"No independently verified cash payment is established."},"award_approval":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No individual award agreement, approval or tax return has been reviewed.","locator":"Operator report review boundary","unknown_reason":"No individual award agreement, approval or tax return has been reviewed."},"reported_jobs":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No reported actual or promised job count is given in this filing.","locator":"Operator report review boundary","unknown_reason":"No reported actual or promised job count is given in this filing."},"cost_per_job":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No source stated cost per job is established and none is calculated.","locator":"Operator report review boundary","unknown_reason":"No source stated cost per job is established and none is calculated."},"atlas_record_id":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independently verified building or campus identity join is made.","locator":"Operator report review boundary","unknown_reason":"No independently verified building or campus identity join is made."}}}],"sources":{"ne-executive-order-26-17":{"url":"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf","title":"Nebraska signed Executive Order 26-17, July 20, 2026","publisher":"Nebraska Office of the Governor","published_on":"2026-07-20","date_note":null,"checked_at":"2026-10-23T18:29:13.442867+00:00","sha256":"2bd3b9fa48607fe200380f53a014d7c5e9016f1f2aadd37ebcc17841c2fcc54e","scope":"Signed four page executive order directs incentive administration under existing statutes, agency coordination and a task force with recommendations in 2027. Does not itself contain the categorical data center approval prohibition described in the next day press release. Not a statutory repeal or an individual incentive decision.","tier":"A","establishes_status":["historical"]},"ne-governor-incentive-order-news-20260721":{"url":"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers","title":"Nebraska Governor press release on data center incentives, July 21, 2026","publisher":"Nebraska Office of the Governor","published_on":"2026-07-21","date_note":null,"checked_at":"2026-10-23T18:28:26.286439+00:00","sha256":"914f00ab16f8ea00b5d186838deced20aeff6321938a6b04d0b96244281e0a70","scope":"Official announcement attributes a stop on ImagiNE data center approvals to the executive order and describes a same day signature, while linked signed order is dated July 20 and uses different administrative language. The announcement is retained as an attributed policy statement, not a substitute for operative order text.","tier":"A","establishes_status":["historical"]},"ne-report-108432-revised-20260928":{"url":"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/","title":"Meta Sarpy 2025 water report revised copy received by Nebraska DWEE","publisher":"Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta","published_on":null,"date_note":"Original public posting day is unknown. Letter date and visible agency receipt dates are recorded separately from activity year and checked date.","checked_at":"2026-10-23T20:28:08.634803+00:00","sha256":"18f17a401c4c969d06b425ff0719107043e216333bf0233dd2e9335482e3407f","scope":"Actual public operator filing for calendar year2025. Reported investment tax credit and exempt personal property valuation are distinct claims. No awarded amount, actual tax savings, cash payment, job count or cost per job is verified. Actual visible one page revised operator report, letter dated September 25 and received September 28, 2026. Calendar year 2025, withdrawal and consumption in whole million gallons. Public submission is not independent metering, benefit award verification or a physical facility join.","tier":"A","establishes_status":["historical"]},"ne-report-108432-prior-20260925":{"url":"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/","title":"Meta Sarpy 2025 water report earlier received copy","publisher":"Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta","published_on":null,"date_note":"Original public posting day is unknown. Letter date and visible agency receipt dates are recorded separately from activity year and checked date.","checked_at":"2026-10-23T20:28:08.603213+00:00","sha256":"ac2215f4fbcaf690715753a624458fcb53db94beab29839e0276544e3a729a6f","scope":"Actual public operator filing for calendar year2025. Reported investment tax credit and exempt personal property valuation are distinct claims. No awarded amount, actual tax savings, cash payment, job count or cost per job is verified. Actual earlier one page copy received September 25, 2026. Retained for version comparison, not an additional facility or second water observation. Water figures match the revised copy; county wording and service life row differ.","tier":"A","establishes_status":["historical"]}},"details":[{"id":"incentive-policy-ne-executive-order-26-17","html":"<article><h3>Nebraska executive incentive review and source differences</h3><p class=\"layer-scope\">Historical executive order and announcement reviewed together. ImagiNE application policy, older Advantage agreement amendments and future task force recommendations remain distinct from statutory repeal, individual decisions and actual outcomes.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Dated executive action and announcement, not a new statutory exemption, individual award or independently verified current application outcome. Locator: Signed order and dated announcement.</p></dd><dt>Policy basis</dt><dd>Executive order and announcement<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Separate policy context. An executive directive and press statement do not establish an enacted statutory repeal. Locator: Order sections 1 through 4 and announcement.</p></dd><dt>Signed on</dt><dd>July 20, 2026<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The date printed above the visible Governor and Secretary of State signatures and seal. The announcement is dated the following day. Locator: Order PDF page 4, signature and seal.</p></dd><dt>Announced on</dt><dd>July 21, 2026<span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Press release date, distinct from the signed order date. Locator: Announcement heading.</p></dd><dt>Announcement position</dt><dd>The Governor announcement says data center applications are to stop receiving approval under ImagiNE Nebraska.<span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">An attributed administrative policy statement. No individual denial, statutory amendment, revocation of an existing agreement or blanket ban on data center construction is established. Locator: Announcement opening and application paragraph.</p></dd><dt>Operative imagine direction</dt><dd>The order directs Economic Development to administer ImagiNE Nebraska consistently with its existing legislative purposes and determination authority. Application review considers economic benefits, employment, transparency and environmental quality with the water and environment agency.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Order language concerns administration and review criteria. No actual approved or denied application, measured job creation or water quantity is admitted. Locator: Order section 1, PDF pages 2 and 3.</p></dd><dt>Existing agreement scope</dt><dd>The order separately directs Revenue to administer the Nebraska Advantage Act under existing statutory purposes. The Tax Commissioner reviews whether amendments or additions to agreements advance those purposes.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The older Advantage Act and ImagiNE are distinct programs. The text does not establish automatic cancellation of existing agreements. Locator: Order section 1, PDF page 3.</p></dd><dt>Agency coordination</dt><dd>Economic Development and Revenue coordinate with relevant agencies about resources, energy, agriculture, public utilities and economic development as appropriate and consistent with law.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Administrative coordination, not an issued water or generator permit or an approved power connection. Locator: Order section 2, PDF page 3.</p></dd><dt>Development scope</dt><dd>Section 3 says the order should not discourage lawful economic development or private investment. The announcement also says the action is not a data center moratorium.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No statewide construction prohibition is inferred from the incentive policy. Local decisions are separate and are not surveyed here. Locator: Order section 3, PDF page 3 and announcement.</p></dd><dt>Task force</dt><dd>The order directs Water, Environment, and Energy to establish a data center task force, review existing law and recommend resource protection and county zoning guidance to the Legislature in 2027.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A direction and future recommendation schedule. No actual task force appointment, completed report, adopted zoning rule or enacted 2027 legislation reviewed. Locator: Order section 4, PDF page 4.</p></dd><dt>Source difference</dt><dd>The announcement describes a categorical prohibition on ImagiNE data center application approvals and says the order was signed that day. The linked signed order is dated July 20, 2026 and instead sets administration, review and coordination directions without that explicit categorical prohibition.<span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Both primary statements are retained. The press release is not silently substituted for the operative text, and the date difference is not resolved by changing either source. Locator: Full four page signed order versus July 21 announcement.</p></dd><dt>Individual application outcomes</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual application approval, denial, revocation or agency implementation record admitted. Locator: Executive policy review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No paid tax benefit or recapture amount reviewed. Locator: Executive policy review boundary.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf\">Nebraska Office of the Governor</a>. Source: July 20, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers\">Nebraska Office of the Governor</a>. Source: July 21, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No actual hiring or wage outcome reviewed. Locator: Executive policy review boundary.</p></dd></dl></article>"},{"id":"incentive-ne-meta-sarpy-2025-operator-report","html":"<article><h3>Meta Sarpy operator reported credit and exempt property value for 2025</h3><p class=\"layer-scope\">Public operator filing, one observation with two retained versions. Reported investment credit and exempt property valuation are distinct from verified tax savings, cash payments, award approval and jobs.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Operator reported calendar year 2025 disclosure, not an independently approved award or verified tax return. Locator: Opening paragraph and incentive rows.</p></dd><dt>Validation basis</dt><dd>Operator reported<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The agency hosts the filing; reported claims remain attributed to the operator. Locator: Opening paragraph.</p></dd><dt>Report basis</dt><dd>Operator reported credit and property value<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Credit and tax base valuation have distinct meanings and are not added together. Locator: Incentive Payments and Value Exempted row.</p></dd><dt>Operator</dt><dd>Meta, through Raven Northbrook LLC<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The filing identifies Raven Northbrook as the owner and developer. No independent corporate history or facility identity join is made. Locator: Opening and ownership row.</p></dd><dt>Reported location</dt><dd>Meta Sarpy Data Center, Springfield, Sarpy County, Nebraska<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Named operator location, not an independently verified Atlas record join. Locator: Facility and location rows.</p></dd><dt>Reporting year</dt><dd>2025<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Explicit calendar year of the reported filing, not the receipt year. Locator: Opening paragraph.</p></dd><dt>Document dated on</dt><dd>September 25, 2026<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Letter date on both versions. Locator: Letter heading.</p></dd><dt>Received on</dt><dd>September 28, 2026<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Visible agency receipt date for the revised copy, separate from original public posting. Locator: Top margin receipt stamp.</p></dd><dt>Stated program</dt><dd>Nebraska Advantage Act, Tier 2 and Tier 5<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Operator stated sales and use tax exemption programs. A program name is not an independently reviewed agreement or award approval. Locator: Sales and Use Tax Exemptions row.</p></dd><dt>Reported investment credit</dt><dd>4,300,000 USD<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Operator reports $4.3 million USD as Investment Tax Credit. Expanded currency representation retains source precision. No actual refund, cash payment, tax savings or final award is independently verified. Locator: Incentive Payments and Value Exempted row.</p></dd><dt>Reported exempt property value</dt><dd>2,100,000,000 USD<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Operator reports $2.1 billion USD as value of personal property exempted. This is a property valuation, not the amount of tax saved, credit, award or cash paid. Expanded currency representation retains source precision. Locator: Incentive Payments and Value Exempted row.</p></dd><dt>Version context</dt><dd>Both retained versions report the same investment credit and exempt property value.<span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">One reported observation, not two awards or two additive amounts. Revised county and useful life details do not establish changed benefits. Locator: Full one page comparison.</p></dd><dt>Reported tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No independent realized tax savings figure is established. The reported investment credit and exempt property value retain their separate labels. Locator: Operator report review boundary.</p></dd><dt>Actual cash payment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No independently verified cash payment is established. Locator: Operator report review boundary.</p></dd><dt>Award approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual award agreement, approval or tax return has been reviewed. Locator: Operator report review boundary.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No reported actual or promised job count is given in this filing. Locator: Operator report review boundary.</p></dd><dt>Cost per job</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No source stated cost per job is established and none is calculated. Locator: Operator report review boundary.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/\">Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No independently verified building or campus identity join is made. Locator: Operator report review boundary.</p></dd></dl></article>"}]}