What this office does
The county assessor is an elected county officer who oversees the valuation of property for property taxes across the county. The assessor equalizes assessments countywide, certifies gross assessments to the county auditor, finds omitted property and, in most townships, does the assessing directly [1]. Every Indiana county elects its assessor in 2026 [2].
The job in full — the duties the Indiana Code puts in it, the term, what it pays and who sets that, and what to ask a candidate.
- Term limit
- None; the assessor is not one of the offices limited by Article 6, Section 2 [4]
- Qualifications
- Must have lived in the county for one year before the election and own real property in the county on taking office; must hold a level two assessor-appraiser certification before a first term, and level three if previously the county assessor [2, 3]
- Pay and staff
- Set by the county council, which also fixes the number of deputies and employees; the officer files a budget estimate each summer [5, 6]
- On the 2026 ballot
- 92 counties; 7 contested (more candidates, including write-ins, than seats) [7]
What the law puts in this job (4)
- Equalizes assessments across the county and certifies gross assessments to the county auditor [1].
- Discovers and assesses omitted property [1].
- Assesses property in every township that does not have its own elected, qualified township assessor [1, 8].
- Does not set tax rates or levies; those are set by the local governing bodies and reviewed by the Department of Local Government Finance [9].
Floyd County's numbers for this office
Legal Insights county office research (Oct. 13, 2026): Indiana Gateway budgets 2019-2026 and the indicator sources linked on each line.
Budgeted separately, not included above: PTABOA (dept 0066), $11,950.
- Includes $436,634 in funds named for the office (for example a commissary or perpetuation fund) that are not coded to its department.
Also on the record for this office
- 2026 candidates' DLGF certification: TERRY LEE WATSON (R): Level 2 (DLGF Assessor-Certification-List as of 8/3/26)
Measured, for this county
Ratio-study figures are county-wide numbers computed by Legal Insights' county study from the 2025 ratio study, not DLGF's official township statistics. A position compares this county with counties of similar size. It is not a grade: for most measures a higher or lower number is neither good nor bad on its own.
Net assessed value growth · pay2024-pay2026
+19.5%
Change in the county's net assessed value from taxes payable in 2024 to 2026.
How much this is the officeholder's to decide: low: mostly market prices, new construction and state law; the assessor applies them
Position 2 of 17 counties with 50,000 to 150,000 residents that have this figure (1 = highest value)
source
About this race
- The current officeholder, Terry Watson (Republican), is on the ballot for another term [11, 7].
- Only one candidate is on the ballot for this office [7].
Candidates on the ballot
TW
Terry Lee Watson
RepublicanIncumbent
Terry Lee Watson (Republican) is the current officeholder, according to the county [11].
Watson's background
- Listed by the county as the current officeholder [11].
How Watson got on the ballot
- Won the May 5, 2026 Republican primary unopposed, with 4,841 votes [12].
What we could not find about Watson
- No campaign website, candidate questionnaire or interview stating plans for the office was found in free sources as of Oct. 13, 2026.
Key points
- The current officeholder, Terry Watson (Republican), is on the ballot for another term. (Floyd County, Indiana)
- What's included
- the U.S. House, statewide offices, every Indiana House and Senate district on the ballot, Indiana's statewide public questions and judicial retention questions, and county, township, city, town and school board races from the Indiana Election Division's candidate list.
- Everything else
- Local races (county, city, school board, judges) and anything else on your ballot are on your official sample ballot: IndianaVoters.in.gov.
- Candidate lists
- As of Sunday, October 18, 2026.
- At the polls
- Indiana law lets you bring a list of candidates and public questions into the polling place, including one stored on your phone, as long as you don't electioneer. IC 3-11-8-18.5
This is not an official ballot. Confirm your registration, polling place and ballot with your election office through vote.gov.