County Assessor

The basics

Term

4 years, beginning Jan. 1 after election. ^[8]

Term limit

None (statutory office). ^[7]

Who may stand

One year county residence before the election and must own real property in the county on taking office. ^[9] Before taking office: Level II assessor-appraiser certification for a first-time county assessor, Level III for anyone who has held the office before (DLGF certifies). Our ballot file lists each 2026 candidate's certification level from DLGF's Aug. 3, 2026 list. ^{[8, 10, 11, 1]} If the assessor lacks Level III, the council must fund a Level III deputy or contractor. ^[12]

Training the law requires

Certification levels above; continuing education to keep certification. ^[10]

On the 2026 ballot

92 races in Indiana

What the law puts in this job

• Countywide equalization, certification of gross assessments to the county auditor, discovery of omitted property, and assessing in townships without a qualified township assessor. ^[2]
• Applies the annual adjustment (trending) of values to market and runs the four-year cyclical reassessment, physically inspecting about a quarter of parcels each year under a DLGF-approved plan; files the annual ratio study with DLGF. ^{[3, 4, 5]}
• Serves on the county property tax assessment board of appeals (PTABOA) process that hears taxpayer appeals. ^[6]
• Since July 2026 may not enter property for a physical inspection without the taxpayer's permission (SEA 163-2026, per digest). ^[7]

What the officeholder decides

• Each year's annual adjustment (trending) for assessment dates Jan. 1, 2027-2030, and the ratio study due to DLGF by March 2. ^{[7, 5]}
• Writing the next four-year reassessment plan, due to DLGF before May 1, 2029. ^[4]
• Whether to contract out reassessment and which CAMA (assessment software) vendor to use. ^[1]
• Applying SEA 1 homestead deduction changes and handling appeals from large value changes (e.g., agricultural building cost tables in 2026). ^[7]

Who the officeholder answers to

• The county council fixes the officer's salary and the number and pay of deputies and staff in an annual salary ordinance; an elected officer's pay may not be changed during the year for which it is fixed. ^{[13, 14, 15]}
• Each officer files an itemized budget estimate before the Thursday after the first Monday in August and a positions/compensation statement before July 2; the council adopts the budget by Nov. 1. ^{[16, 17, 18]}
• The officer appoints deputies and staff within the positions the council authorizes, and keeps final authority over discipline of employees under the officer's supervision (new in 2026). ^{[19, 20]}
• Contracts an elected officer signs must be in the county's name and submitted to the commissioners for execution or review; the commissioners may void a contract signed without that review. ^{[21, 22]}
• The State Board of Accounts audits county offices at least once every four years (risk-based); DLGF certifies the county budget and tax rates. ^{[23, 24]}
• DLGF reviews and approves the annual ratio study and the reassessment plan, and can order corrections; taxpayers appeal to PTABOA, then the Indiana Board of Tax Review and the Tax Court. ^{[5, 7]}

What it pays, and who sets that

• Set by the council; many counties add a small certification stipend (Level II/III lines seen in 2026 budgets). ^{[13, 1]}
• Varies by county.
• In the 70 of 92 counties where a salary line could be identified in the 2026 budget, elected-official pay lines ran from $37,515 to $123,040 (median $59,622). From county budget lines; verify against each county's salary ordinance. ^[1]

Questions worth asking a candidate

Ours, not a questionnaire anyone answered. They come from what the job actually involves.

• What is your DLGF certification level today?
• The county's 2025 ratio study shows a median ratio, COD and PRD (published by the DLGF). What would you do with those numbers?
• How will you reassess property without entering it unless the owner agrees?
• How will you explain value changes to homeowners and farmers?

Sources

Office research by Legal Insights (Oct. 13, 2026): Indiana Code 2026 edition, state agencies and county budgets. Nothing here rates an officeholder or candidate.