2026 General Election · Tuesday, November 3, 2026

Martin County Commissioner, District 2

Voted on across Martin County, in district 2.

Who votes on this seat: Commissioners must live in their district, but every voter in the county votes for this seat. Indiana Code 36-2-2-5

What this office does

In 91 of Indiana's 92 counties, a three-member board of commissioners is the county executive and conducts the county's business in the board's name [1, 2]. Commissioners administer county government affairs that state law does not assign to a separately elected officer, while the county council, a separate elected body, controls budgets, tax rates and salaries [2, 3, 4]. Marion County is the exception: under the consolidated Indianapolis–Marion County government (Unigov), the mayor holds most executive power, and the elected county assessor, auditor and treasurer serve as the county commissioners, with duties that mostly concern county finances [5, 2, 6].

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
4 years, starting January 1 after the election; seats are staggered, so one or two of the three seats are filled at each general election [7]
Elected
On the partisan general-election ballot; each commissioner represents a district and must live in it, but in every county except Lake and St. Joseph the whole county votes on every commissioner seat; in Lake and St. Joseph counties only the district's voters choose [8, 9]
Term limit
None stated; the statute that sets the four-year term does not limit how many terms a commissioner may serve [7]
Qualifications
Must have lived in the county at least one year and in the commissioner district at least six months before the election, and be registered to vote in the election district; a county employee who is elected must leave that county job on taking office [10, 9]
Pay
Set locally: the county council fixes the compensation of county officers in its annual salary ordinance [4, 11]
On the 2026 ballot
94 races; 41 contested [12]
What the law puts in this job (13)
  • Acts as the county executive and transacts county business under the name of the board of commissioners [1].
  • Runs the day-to-day administration of county government affairs that the state has not given to a separately elected county officer [2].
  • Serves as the county's legislative body, passing ordinances and resolutions, in every county except Lake, Marion and St. Joseph, where that power belongs to the county council [2].
  • Controls, maintains and supervises county property such as the courthouse, the jail building and county offices [13].
  • Oversees county roads and bridges, highway records, speed limits and stop signs [13].
  • Audits and approves claims for payment, takes bids and authorizes county contracts [13].
  • Prepares the commissioners' part of the county budget and recommends salaries to the county council, which must consider the executive's recommendations before adopting the salary ordinance [13, 11].
  • Handles zoning, planning, building regulation and economic development matters, and in many counties casts the final vote on rezoning requests such as proposed data centers [13, 14].
  • Sets voting precincts and polling places and appoints members of many county boards [13].
  • Establishes and maintains the county health department and can declare a local disaster emergency [2].
  • Draws the three commissioner districts and the county council districts, outside the largest counties where a commission or the council draws them [15, 16].
  • Does not set the county budget, property tax rate or salaries; those decisions belong to the county council, and no money leaves the county treasury without a council appropriation except as otherwise provided by law [3, 4, 11].
  • Does not run the offices of other elected county officials such as the sheriff, auditor or treasurer, which are separately elected [2].

What has changed in this job lately

Changes in the law the next officeholder will work under, most distant first.

  1. 2023

    Under Senate Enrolled Act 4, the Health First Indiana public health fund required counties to opt in; Huntington County's commissioners, for example, voted to opt in in June 2023, and 86 counties covering about 96% of Hoosiers received funding while Whitley, Wells, Fountain, Johnson, Crawford and Harrison counties did not opt in [17, 18].

  2. 2023

    State law gave counties with 185,000 to 300,000 residents until September 1, 2023, to opt in to electing commissioners from three single-member districts with a nine-member council elected entirely by district [15, 8, 19, 16].

  3. 2025

    Commissioners in several counties faced data center rezoning requests; in Kosciusko County, commissioners did not approve a rezoning for a proposed Prologis data center after opposition from residents, and the Indianapolis Business Journal reported that a 2019 state law offers qualified data center operators tax breaks of up to 50 years [14].

  4. April 15, 2025

    Gov. Mike Braun signed Senate Enrolled Act 1, a property tax law he called historic tax relief; Rep. Greg Porter (D-Indianapolis) said it would cost local governments and schools up to $1.8 billion over three years, and the law also gives local governments new income tax tools [20].

  5. March 12, 2026

    House Enrolled Act 1210 delayed SEA 1's local income tax overhaul by one year, so current county income tax ordinances now expire January 1, 2029, and it lets counties create a Municipal Unit Strategic Taskforce of county and city representatives to negotiate how income tax revenue is shared [21, 22].

Martin 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.

Commissioners' department (code 0068), 2026 adopted budget

$1,019,025

33% more than 2019, before inflation

2019: $766,4272020: $826,0272021: $776,3672022: $807,4552023: $872,6922024: $907,8392025: $1,041,4022026: $1,019,025
2019 $766,4272026 $1,019,025
The year-by-year figures

Adopted budget, all funds, 2019-2026 (not adjusted for inflation)

  • 2019: $766,427
  • 2020: $826,027
  • 2021: $776,367
  • 2022: $807,455
  • 2023: $872,692
  • 2024: $907,839
  • 2025: $1,041,402
  • 2026: $1,019,025

Budget lines counted: 0068 COUNTY COMMISSIONERS

Adopted 2026 county budget (Form 1 line items, Form 4B) and earlier years' budgets

All members combined, 2026 budget lines (presidents are often paid more)

$30,243

From the county budget; verify against the county's 2026 salary ordinance. A line can include longevity pay or a second role.

  • In most counties this department also holds countywide costs such as group and liability insurance, contracts and some capital projects. It is the department total, not the cost of the board of commissioners.

Also on the record for this office

  • SEA 1 estimated county-unit revenue change in 2028 vs prior law: $-239,630 (LSA)
  • MUST taskforce (LIT distribution talks): none found
  • wheel tax: adopted
  • fiscal consultant named in records: FSG

Measured, for this county

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.

General Fund cash, in days of spending · 2025

291 days

End-of-2025 General Fund cash divided by a year's disbursements, times 365.

How much this is the officeholder's to decide: high (council and commissioners jointly): spending and appropriation decisions

Position 19 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

Share of the 2025 General Fund budget spent · 2025

97.5%

Actual General Fund spending divided by the certified budget.

How much this is the officeholder's to decide: high (council appropriates; commissioners and officers spend)

Position 19 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

County debt per resident · 2025

$33.18

Debt outstanding at the end of 2025 (annual financial report).

How much this is the officeholder's to decide: high (council authorizes borrowing; commissioners initiate many projects)

Position 14 of 17 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

Budget growth, 2023 to 2026 · 2023-2026

+23.0%

Adopted budget, all funds, not adjusted for inflation.

How much this is the officeholder's to decide: high (council adopts the budget)

Position 14 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

SEA 1 estimate for 2028 · 2028 (LSA estimate)

-7.5%

Legislative Services Agency estimate of the county government's revenue change under the 2025 property tax law, compared with prior law.

How much this is the officeholder's to decide: low: set by state law (SEA 1-2025); local rate choices from 2028 change the outcome

Position 22 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source

Property tax cap credits · 2026

4.4%

Tax-cap (circuit breaker) credits as a share of the 2026 levy: revenue the county does not collect because of the caps.

How much this is the officeholder's to decide: low: set mainly by the constitutional caps and the combined rates of all units in the county

Position 20 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

County bridges rated poor · 2025

15.9%

Share of county-owned bridges in poor condition (2025 inventory).

How much this is the officeholder's to decide: partial: commissioners set road and bridge priorities and local match; projects take years and depend on grants

Position 4 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source

Highway spending per lane-mile · 2025

$4,773

2025 county highway spending per lane-mile of county road.

How much this is the officeholder's to decide: high (commissioners direct the highway department; council appropriates)

Position 15 of 30 counties with under 25,000 residents that have this figure (1 = highest value)

source · source

Meeting minutes online · 2026-10

Posted as scanned images

Whether the council's or commissioners' minutes are posted online (the better of the two), checked Oct. 2026.

How much this is the officeholder's to decide: high (commissioners and council decide what they post)

About this race

  • Martin County (county seat Shoals) has a three-member board of commissioners that serves as both the executive and legislative branch of county government, handling bids, claims, ordinances, county property and the highway garage [39]. District 2 covers Mitcheltree, North Center and South Center townships, including West Shoals [39].
  • Incumbent Paul R. George (R) is seeking re-election against Democrat John R Collins [12]. Sources reviewed for this profile did not say whether voters countywide or only District 2 voters elect this seat.
  • Main issues in 2025–2026 county minutes: the new wheel tax and excise surtax adopted in August 2025 for roads and bridges [30]; a planned, then abandoned, privatization of the county ambulance service [31, 34]; jail and dispatch staffing [28]; and long-running bridge projects and repair claims [27, 38].
  • The council also created a 0.2% local income tax rate for emergency medical services in August 2025 by shifting part of the economic development rate, which county officials described as a redistribution, not an increase [30].
  • No primary results, debates, forums or news coverage of this race were found as of October 11, 2026.

Who holds this seat now

Paul R. George (Republican) — not on this ballot.

Paul R. George holds the District 2 seat and is president of the three-member Martin County Board of Commissioners; his current term runs January 1, 2023 to December 31, 2026 [23]. County minutes show him serving as board president as early as March 2014 [24]. He is on the November ballot as the Republican nominee [12].

George's record in the job

  • March 2014: Minutes list him as president of the board of commissioners [24].
  • January 2024: In a discussion of road-grant matching money, he noted that counties without a wheel tax often have casino taxes or other revenue, and said a wheel tax would generate about $252,000 a year [25].
  • April 2024: Said "no one likes taxes, but when there is no money available to fix the roads, we need all the help we can get," and called a wheel tax "a fair tax" because vehicle owners pay to drive on the roads [26].
  • October 2024: Noted the county's share of the Brickyard Bridge (bridge #58) project had grown from a little over $200,000 to $750,000 [27].
  • January 2025: Said the commissioners wanted to add a jail position, a dispatcher position and more part-time money for jail staffing, subject to council approval; on plans for former recycling-center and bank buildings, said the board was "not wanting to raise taxes or get a bond" and was saving money for remodeling [28].
  • June 24, 2025: The commissioners voted unanimously to recommend that the county council consider a wheel tax after state changes to Community Crossings road grants; George commented that it was the state pushing counties to adopt the tax [29]. The council adopted a $40 excise surtax and $80 wheel tax on Aug. 11, 2025 [30].
  • September–December 2025: The board sought proposals to contract out the county ambulance service and negotiated with Patriot Ambulance Service, citing a cost of $963,000 versus $1.5 million in the Daviess Community Hospital proposal [31, 32]. Resident Jenny Dearwester questioned the bidding process and whether the county ambulance director helped write the specifications; George responded that the board wanted the same kind of coverage and that both bidders would have been offered county-owned equipment [33].
  • February 17, 2026: Announced that Patriot had withdrawn its proposal, that the county would keep operating the ambulance service with current staff, and that the board would take no further privatization action at that time [34].
  • January 2026: Re-elected board president; said the board and highway superintendent were building district-based road priority lists for new wheel tax revenue, which he said is restricted to roads and bridges [35].
  • July 2026: Listed roads scheduled for wheel-tax-funded work, including Tedrow Lane, Gibson, Wininger, Bear Hill (hills), Hart and Dover Hill Gate roads, with Boyd Hollow Road funded separately through Community Crossings [36].
  • August 4, 2026: Said he was not ready to move forward with a proposed county burn ordinance, citing concern that it might be too restrictive; the board tabled it [37].
  • 2024–2026: Repeatedly pressed the county attorney on recovering repair costs for damaged bridge #44 from a driver's insurer; in March 2026 he noted more than three years had passed without resolution [35, 38].

Candidates on the ballot

John R Collins

Democratic

Democratic nominee for the District 2 commissioner seat [12]. No public information about his background or positions was found.

How Collins got on the ballot

  • Is on the November ballot as the Democratic nominee [12].

What we could not find about Collins

  • No candidate website, social media page, interview or questionnaire was found.
  • His occupation and background could not be determined.
  • May 2026 primary results for this race could not be found.
  • His name did not appear in 2024–2026 commissioner or council minutes reviewed for this profile.
  • Local newspaper coverage (The Shoals News, Loogootee Tribune) could not be reviewed for this profile.
  • No background information was found in county records or local news reviewed for this profile.
  • No stated plans were found.
  • No statements about the incumbent's record were found.
  • No endorsements or campaign finance reports were found.

Sources for Collins

Paul R George

RepublicanIncumbent

Incumbent District 2 commissioner and board president, seeking another term; minutes show him on the board since at least 2014 [24, 23].

George's background

  • Current District 2 commissioner and board president; term ends December 31, 2026 [23].
  • Listed as board president in March 2014 and October 2020 minutes [24, 40].
  • Appointed in 2026 to the county redevelopment commission, solid waste board, community corrections advisory board and regional workforce board [35].

George's positions

Roads & infrastructure

  • Supported a wheel tax as a way to match state road grants, calling it "a fair tax" for road users (April 2024) [26].
  • Said that without state Community Crossings or distribution money the county roads "will all go to gravel" (June 2025) [29].
  • Said wheel tax revenue would go to district-based road priority lists and would be reviewed around mid-2026; noted early distributions were lower than hoped [35, 38].
  • Said in July 2026 that wheel tax money was being used for chip-and-seal projects on named county roads [41, 36].

Budget & taxes

  • Said the board did not want to raise taxes or take on a bond for building remodels and was saving money instead (January 2025) [28].
  • Noted the county's financial advisor recommended a single salary-increase amount in the budget rather than department-by-department requests (July 2025) [42].

Public safety & jail

  • Backed adding jail and dispatch positions and part-time money for jail staffing (January 2025) [28].
  • On ambulance service, supported negotiating an outside contract in 2025 on cost grounds, then announced in February 2026 that the county would keep running the service after the bidder withdrew [31, 34].
  • Proposed a meeting of the sheriff's department, Loogootee, Shoals, fire departments, EMA, EMS and equipment providers on emergency alerting and dispatch (March 2026) [43].

Zoning & land use

  • Said a proposed burn ordinance might be too restrictive and declined to move it forward in August 2026 [37].

George on the current officeholder

  • Is the current officeholder. No campaign statements about his opponent were found.

How George got on the ballot

  • Is on the November ballot as the Republican nominee [12].

What we could not find about George

  • No campaign website, interview or questionnaire was found.
  • His occupation outside county office was not stated in sources reviewed.
  • The year he first took office could not be confirmed; the earliest minutes reviewed (2014) already list him as president.
  • May 2026 primary results for this race could not be found.
  • No campaign platform was found; board statements describe continued road work funded by the wheel tax and quarterly ambulance reporting [35, 38].
  • No endorsements or campaign finance reports were found.

Sources for George

Key points

  • Main issues in 2025–2026 county minutes: the new wheel tax and excise surtax adopted in August 2025 for roads and bridges; a planned, then abandoned, privatization of the county ambulance service; jail and dispatch staffing; and long-running bridge projects and repair claims. (Martin County Council)
  • The council adopted a wheel tax and vehicle excise surtax at its Aug. 11, 2025 hearing, effective 2026, citing Community Crossings changes. Community Crossings awards fell from $1.11 million (2025) to $606,486 (FY2026). (in.gov)

    Worth asking: Vehicle owners began paying the new wheel tax and excise surtax in 2026. How will the council report what that money fixes each year, including the 8 of 104 bridges rated poor?

  • Martin County government adopted a $15.1 million budget for 2026, about $1,528 per resident; that is +23.0% compared with 2023. (Indiana Gateway for Government Units)

Sources

Researched Sunday, October 11, 2026

  1. Indiana Code 36-2-2-2: Board of commissioners as county executive (FindLaw (Indiana Code, current as of 2026-01-01))
  2. County Government Overview: Indiana (National Association of Counties (NACo))
  3. Indiana Code 36-2-5-2: Tax rates and appropriations (FindLaw (Indiana Code, current as of 2026-01-01))
  4. Indiana Code 36-2-5-3: Compensation of officers and employees (FindLaw (Indiana Code, current as of 2026-01-01))
  5. Indiana Code 36-2-2-1: Application of chapter (FindLaw (Indiana Code, current as of 2026-01-01))
  6. Marion County Commissioners (Encyclopedia of Indianapolis (Thomas C. Kennedy))
  7. Indiana Code 36-2-2-3: Election and term of executive (FindLaw (Indiana Code, current as of 2026-01-01))
  8. Indiana Code 36-2-2-5: Qualifications and residency of members; district or countywide election (FindLaw (Indiana Code, current as of 2026-01-01))
  9. 2026 Indiana Candidate Guide (Indiana Election Division)
  10. Indiana Code 3-8-1-21: Candidates for county commissioner (FindLaw (Indiana Code, current as of 2026-01-01))
  11. Indiana Code 36-2-5-11: Annual budget, tax rate and salary ordinances (FindLaw (Indiana Code, current as of 2026-01-01))
  12. 2026 General Election Candidate List (Indiana Election Division)
  13. Commissioners Responsibilities (Boone County, Indiana)
  14. Indiana state officials want to attract data centers. Local communities are beginning to push back (Indianapolis Business Journal via Inside INdiana Business (Marek Mazurek))
  15. Indiana Code 36-2-2-4: Commissioner districts (FindLaw (Indiana Code, current as of 2026-01-01))
  16. Indiana Code 36-2-3-4: Council districts and at-large members (FindLaw (Indiana Code, current as of 2026-01-01))
  17. Huntington County opts in to Health First Indiana Fund (Huntington County Health Department)
  18. County health departments see $75M public health investment (Indianapolis Business Journal via Inside INdiana Business (Cate Charron))
  19. Indiana Code 36-2-3-2: County council as fiscal body; size (FindLaw (Indiana Code, current as of 2026-01-01))
  20. Gov. Mike Braun signs 'historic' property tax relief bill into law, critics call it a 'lose-lose' (Indiana Public Media (Brandon Smith))
  21. Legislation Affecting Local Income Taxes (memorandum on HEA 1210-2026) (Indiana Department of Local Government Finance)
  22. Delay in local income tax changes sets up more legislative debate next year (Indiana Capital Chronicle via Indiana Public Media (Tom Davies))
  23. Commissioner meeting agenda, July 21, 2026 (Martin County Board of Commissioners)
  24. Commissioners regular meeting minutes, March 4, 2014 (Martin County Board of Commissioners)
  25. Commissioners meeting minutes, January 26, 2024 (Martin County Board of Commissioners)
  26. Commissioners meeting minutes, April 16, 2024 (Martin County Board of Commissioners)
  27. Commissioners meeting minutes, October 29, 2024 (Martin County Board of Commissioners)
  28. Commissioners minutes, January 21, 2025 (Martin County Board of Commissioners)
  29. Commissioners meeting minutes, June 24, 2025 (Martin County Board of Commissioners)
  30. County Council special session and public hearing minutes, August 11, 2025 (Martin County Council)
  31. Commissioners meeting minutes, September 16, 2025 (Martin County Board of Commissioners)
  32. Commissioners meeting minutes, October 14, 2025 (Martin County Board of Commissioners)
  33. Commissioners meeting minutes, September 30, 2025 (Martin County Board of Commissioners)
  34. Commissioners minutes, February 17, 2026 (Martin County Board of Commissioners)
  35. Commissioners minutes, January 6, 2026 (Martin County Board of Commissioners)
  36. Commissioners minutes, July 21, 2026 (Martin County Board of Commissioners)
  37. Commissioners minutes, August 4, 2026 (Martin County Board of Commissioners)
  38. Commissioners minutes, March 3, 2026 (Martin County Board of Commissioners)
  39. Board of Commissioners (Martin County, Indiana)
  40. Commissioners regular meeting minutes, October 6, 2020 (Martin County Board of Commissioners)
  41. Commissioners minutes, July 7, 2026 (Martin County Board of Commissioners)
  42. Commissioners meeting minutes, July 8, 2025 (Martin County Board of Commissioners)
  43. Commissioners minutes, March 31, 2026 (Martin County Board of Commissioners)
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.