2026 General Election · Tuesday, November 3, 2026

Perry County Commissioner, District 2

Voted on across Perry 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].

Perry 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

$2,292,792

16% more than 2019, before inflation

2019: $1,982,6002020: $2,190,0012021: $2,384,8822022: $2,684,7432023: $2,563,8462024: $2,610,3732025: $2,811,5782026: $2,292,792
2019 $1,982,6002026 $2,292,792
The year-by-year figures

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

  • 2019: $1,982,600
  • 2020: $2,190,001
  • 2021: $2,384,882
  • 2022: $2,684,743
  • 2023: $2,563,846
  • 2024: $2,610,373
  • 2025: $2,811,578
  • 2026: $2,292,792

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)

$39,885

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: $-296,770 (LSA)
  • MUST taskforce (LIT distribution talks): none found
  • wheel tax: none found
  • fiscal consultant named in records: other/in-house

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

144 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 28 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

99.0%

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

source · source

County debt per resident · 2025

$79.94

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

source · source

Budget growth, 2023 to 2026 · 2023-2026

+18.9%

Adopted budget, all funds, not adjusted for inflation.

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

Position 19 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)

-5.4%

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

source

Property tax cap credits · 2026

11.1%

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

source · source

County bridges rated poor · 2025

2.0%

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

source

Highway spending per lane-mile · 2025

$6,218

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

source · source

Meeting minutes online · 2026-10

Posted as text

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

  • Incumbent Commissioner Rebecca Thorn (R) faces Teresa Kanneberg (D) [12]. Perry County has three commissioners (Districts 1-3); Randy Cole holds District 1 and Pam Jamniczky District 3 [23]. Whether District 2 is elected countywide (with a district residency requirement) or only by District 2 voters could not be confirmed from a reviewed source.
  • Primary: Thorn was unopposed in the May 5, 2026 Republican primary with 549 votes; no Democrat appeared on the primary ballot for this seat [31]. Kanneberg appears on the state general-election list [12]; how she was nominated was not found.
  • Budget and taxes: the Perry County Council adopted a 2026 budget of $13,663,054 by a 7-0 vote on October 9, 2025 [32]. The certified (Form 4) figures list a General Fund budget of $6,089,767 with a $4,136,720 levy and a proposed rate of 0.5819, and a combined proposed rate of 0.7534 for the levied funds, which the council president noted could change on state (DLGF) review [33]. At the September 11, 2025 budget meeting the Auditor said the advertised levy funds were $99,587 over what the county could levy and had to be reduced [34].
  • Property taxes and SEA 1: at the June 26, 2025 council meeting member Brad Harth said the county would be in a 'belt-tightening mode due to SEA 1' [35]. On July 23, 2026, council president Kelli Harding said that with 2027 revenue estimates not yet known, private groups would not be invited to present 2027 budget requests until department requests and employee wages were addressed; other members agreed [36].
  • Economic development: in October 2025 the council confirmed real and personal property tax abatements for a proposed Webb Wheel Products expansion in Tell City (about $15 million in real property and about $42 million in personal property investment, per the county's consultant) [37]; in December 2025 the consultant said the company's site selector had not yet given a decision [38].
  • Public safety: in December 2025 the council used unrestricted opioid settlement funds to buy sheriff's vehicles [38]. In July 2026, after a state cut to Community Corrections funding that the county was told eliminated drug court funding, the commissioners (2-0) and council (7-0) set aside $103,328 in restricted opioid funds to keep the Perry County Drug Court running for about two years [30, 36].
  • Roads: the council president reported in December 2025 that the county's first-round 2026 Community Crossings road-grant application was denied; the state cited an application error involving road names, and the county expected to reapply [38].
  • No candidate forum, debate or questionnaire for this race was found as of October 11, 2026.

Candidates on the ballot

Teresa Kanneberg

Democratic

Democratic nominee for District 2 commissioner [12]. No campaign statements, background or coverage were found.

How Kanneberg got on the ballot

  • Was not on the May 5, 2026 primary ballot, which listed no Democratic candidate for this seat [31]; she appears on the state general-election candidate list [12]. How she was nominated was not found.

Kanneberg's endorsements and funding

  • No endorsements or campaign-finance reports were reviewed for this profile.

What we could not find about Kanneberg

  • Coverage is very thin: occupation, background and positions are unknown.
  • How she reached the general-election ballot (for example, a party nomination after the primary) could not be confirmed.
  • No public comments by her were found in 2025-2026 county council or commissioners' minutes.
  • Perry County News coverage could not be reviewed for this profile.
  • Campaign finance reports were not reviewed.
  • No background information was found in reviewed sources.
  • No campaign website, questionnaire or interview was found.
  • No statement by Kanneberg about the incumbent's record was found.

Sources for Kanneberg

Rebecca Thorn

RepublicanIncumbent

Incumbent District 2 commissioner since January 2023, seeking re-election [25, 12]. Her record in commissioners' minutes centers on county roads, economic development and public-safety funding [27, 26, 30].

Thorn's background

  • Perry County Commissioner, District 2, since January 2023; elected board vice-president in January 2023 [23, 25].

Thorn's positions

Roads & infrastructure

  • Has said companies whose heavy trucks damage county roads should pay for the repairs (April 2025) [27].
  • Has said the state, not county taxpayers, should pay for upkeep of county roads used as state-highway detours (May 2025) [28].

Economic development

  • Has said she wants more economic development in the Tobin Township area, while noting the large Hoosier National Forest holdings there; moved to hire RJL Solutions as the county's economic development consultant (March 2025) [26].

Public safety & jail

  • Supported earmarking $103,328 in restricted opioid funds for the county drug court after the state funding cut (July 2026) [30].

Thorn on the current officeholder

  • Is the current officeholder. No public statement by Thorn about her challenger was found.

How Thorn got on the ballot

  • Won the May 5, 2026 Republican primary unopposed with 549 votes [31].

Thorn's endorsements and funding

  • No endorsements or campaign-finance reports were reviewed for this profile.

What we could not find about Thorn

  • No campaign statements for the 2026 general election were found.
  • Perry County News coverage could not be reviewed for this profile.
  • Campaign finance reports were not reviewed.
  • Occupation outside county office was not confirmed.
  • No 2026 campaign website, questionnaire or interview was found.

Sources for Thorn

Key points

  • Budget and taxes: the Perry County Council adopted a 2026 budget of $13,663,054 by a 7-0 vote on October 9, 2025. (Perry County Council (Auditor's Office))
  • Perry County government adopted a $14.0 million budget for 2026, about $722 per resident; that is +18.9% compared with 2023. (Indiana Gateway for Government Units)
  • Legislative Services Agency estimate: the 2025 property tax law (SEA 1) changes the county government's net property tax levy by -5.4% versus prior law once fully in effect (2028, since delayed to 2029 by HEA 1210). (Indiana Legislative Services Agency)

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. Commissioners (Perry County Government)
  18. Perry County Board of Commissioners minutes, organizational meeting, 2023-01-03 (county minutes archive) (Perry County Board of Commissioners (Auditor's Office))
  19. Perry County Board of Commissioners minutes, meeting, 2025-03-03 (county minutes archive) (Perry County Board of Commissioners (Auditor's Office))
  20. Perry County Board of Commissioners minutes, meeting, 2025-04-07 (county minutes archive) (Perry County Board of Commissioners (Auditor's Office))
  21. Perry County Board of Commissioners minutes, meeting, 2025-05-20 (county minutes archive) (Perry County Board of Commissioners (Auditor's Office))
  22. Perry County Board of Commissioners minutes, meeting, 2026-07-21 (county minutes archive) (Perry County Board of Commissioners (Auditor's Office))
  23. Perry County Primary Election 2026 - Election Results (final, 11 of 11 voting locations) (Perry County, Indiana (election results))
  24. Perry County Council minutes, budget adoption meeting, 2025-10-09 (county minutes archive) (Perry County Council (Auditor's Office))
  25. Perry County Council minutes, special meeting (Form 4), 2025-10-15 (county minutes archive) (Perry County Council (Auditor's Office))
  26. Perry County Council minutes, budget meeting, 2025-09-11 (county minutes archive) (Perry County Council (Auditor's Office))
  27. Perry County Council minutes, regular meeting, 2025-06-26 (county minutes archive) (Perry County Council (Auditor's Office))
  28. Perry County Council minutes, regular meeting, 2026-07-23 (county minutes archive) (Perry County Council (Auditor's Office))
  29. Perry County Council minutes, regular meeting, 2025-10-23 (county minutes archive) (Perry County Council (Auditor's Office))
  30. Perry County Council minutes, regular meeting, 2025-12-18 (county minutes archive) (Perry County Council (Auditor's Office))
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.