Civic
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A level of government · Indiana

Special districts

A special district is a unit of local government created to provide one service, with its own board and its own levy.

Where this level sits

  1. Federal
  2. State
  3. County
  4. Local — this level
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What this level is

One special district race appears on this year's Indiana candidate list: the Lake of the Woods Sewer District in Marshall County. A special district is a government in its own right rather than part of the county or a town, set up to provide a single service to the properties inside its boundary, and funded by those properties.

  • Special units receive about seven cents of every property tax dollar levied in Indiana. That is small statewide, but for the households inside one district it can be a large part of their bill, because only those households pay for the service. [1]
  • We have not researched this district's governing statute, its board structure or its finances for this election. That means we did not look, not that there is nothing to find. [2, 3]

Every office at this level 1 races on this ballot

The problems this level has to solve

What the people elected to these offices will have to decide in the term starting in 2027, and why each one is a problem.

  • A special district's budget is certified by the state like every other unit's and its levy is limited by the same caps, so the same pressure on local revenue reaches it. [4]

Sources

Sources

  1. Citizen's Guide to Property Tax (Indiana Department of Local Government Finance)
  2. Legal Insights office summaries (Civic)
  3. 2026 General Election Candidate List (Sept. 22, 2026) (Indiana Election Division)
  4. Indiana Code 6-1.1-17-16 (2026 edition) (Indiana General Assembly)
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 Monday, October 19, 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.