Section 2 of 10

Summary

From Indiana's Counties Going Into the 2026 Election · Ben Hizer · October 11, 2026

Indiana's 92 county governments spend $5.96 billion in 2026, up 21% since 2023, while population grew 1.3%. They are absorbing the 2025 tax overhaul (SEA 1) at the same moment public safety (jails, EMS, 911) is becoming their largest and fastest-growing cost. This study is the first statewide, side-by-side look at how each county is handling it, built from the law, state data and two years of county minutes.

The law puts the money in the council's hands. The council sets every rate, appropriation, salary and staff position, and from 2028 it alone adopts local income taxes. There is no county comptroller; the auditor is the fiscal officer, and the state (DLGF and the State Board of Accounts) certifies and audits.
SEA 1 takes revenue from almost every county. State estimates show county governments losing $102M (2026), $118M (2027) and $184M (2028), with 82 of 92 behind prior law by 2028. — Lake loses the most ($46M, −20%). — Tax-cap losses already exceed 10% of the levy in 27 counties, led by Delaware, Wayne, Vigo and St. Joseph.
The income-tax rebuild was delayed a year. HEA 1210-2026 moved it to 2028, for 2029 rates. Cities of 3,500+ then get their own rate, so the county–city split is the defining local negotiation ahead. Roughly 35–40 counties have started formal task-force talks.
Most counties absorbed rather than taxed. — About 8 raised the local income tax, almost all for the jail, EMS or 911. — About 13 adopted wheel taxes, usually citing state road money. — None adopted the optional homestead-credit income tax. It would have raised about $800M a year at its full 0.3%, all returned as credits on homeowners' bills, with no new money for any county. — Budgets held near flat, with 1–4% raises, a handful of hiring freezes, and costs moved into income-tax funds.
Pressure is concentrated. It shows in Harrison (a $12M gap for 2027), Marshall, LaPorte, Pulaski, Morgan, Decatur, Knox and Floyd (about 44 days of general-fund cash). Elsewhere it shows as split votes and deferred decisions.
Careful handling has recognizable features. — Henry and New Castle quantified losses together. — Howard and Kokomo coordinated a jail tax. — Hendricks priced a $90M project two ways under a cash policy. — Whitley and Tippecanoe built reserves on purpose. — Clark, Delaware and Boone started the 2028 negotiation early with structure.
What councils talk about most: income tax and SEA 1, the jail, roads, pay, courthouses, EMS and 911. The newest land-use fight is data centers: 29 counties moved toward a moratorium, 3 banned them, 12 wrote siting rules, and 9 have an approved or building project.
Jails are a major cost, and several need new buildings. Jails and sheriffs take $1.04B of 2026 county budgets. Grant, Madison and Monroe hold about 30% more people than their stated limits, and the state is leaving more of its prisoners in county jails (1,097 in August, paid $42 a day). Allen, Howard, Madison and Monroe have jail projects of about $100M to $270M.
Road money now comes with a vehicle-tax choice. Formula money ($485M) dwarfs grants. A new lane-mile payment goes only to the 67 counties with both vehicle taxes. Contrary to what many officials said, the wheel tax is not required for Community Crossings grants.
Assessments jumped, but bills follow net value. New state cost tables raised a typical home’s base price 24% in one year and a pole barn’s 145%. Statewide gross value is up about 11%. SEA 1’s growing deductions mean many counties expect flat or falling net value, which pushes rates up.
Schools share the squeeze. They lose $191–336M a year under SEA 1, and public enrollment is down 2.7% since 2018–19 as vouchers become universal. A 2025 law shortened the notice needed to end busing to one year, and a record 39 school referendums are on the Nov. 3 ballot.

Whose job this is, on this ballot

Everything above is some office's responsibility, and most of those offices are on the ballot on Nov. 3. Below is which office does which part of it, what the law puts in the job, and what this study found about it.

County Council Member 368 races on this ballot

Adopts the county budget and the levy, and adopts the local income tax rates — including the 2028 rebuild, which every council must adopt between July 1 and Oct. 1 of 2028.

In this study Councils were already deciding in 2025–26: about eight raised the income tax, roughly 35–40 took a documented step toward the county–city negotiation, and the hardest votes split 4–3 and 5–4.
County Commissioner 94 races on this ballot

The county's executive: contracts, buildings, highways and ordinances, including wheel taxes and zoning questions the council then funds.

In this study Wheel taxes, jail and justice-center projects, and data-center moratoriums are commissioner-and-council business; 57% of commissioner races this year are uncontested.
County Auditor 65 races on this ballot

Keeps the county's books, applies every deduction and exemption to assessed value, certifies the net value to the state, and calculates the bills with the treasurer.

In this study Auditors turned out to be the in-house analysts of the 2025 overhaul — in Jay, Shelby and Owen they led the income-tax and task-force work, and Madison's auditor warned publicly about rainy-day use and jail bonds.
County Assessor 92 races on this ballot

Values property, and moves values toward the market each year using sales data. Assessed value is the base every deduction and every tax cap is applied to.

In this study State cost-table increases raised assessments sharply — Morgan +32% then +24%, Switzerland +35% — and assessors say they are understaffed for their parcel counts. Every county elects an assessor this year; seven of those races are contested.
County Treasurer 15 races on this ballot

Collects what is owed, holds and invests county cash, and makes the transfers between funds the state requires.

In this study Cash position is now the live question: Floyd and Knox ended 2025 with about 44 days of general-fund cash, and Knox took $3.8M in loans from its rainy-day fund.
County Sheriff 92 races on this ballot

Runs the jail and the patrol division, and asks the council for the staff and the building to do it.

In this study Jails and sheriffs take $1.04B of 2026 county budgets — the fastest-growing claim on them. Grant, Madison and Monroe hold about 30% more people than their stated limits; Allen, Howard, Madison and Monroe have jail projects of $100M to $270M. Every county elects a sheriff this year.
Prosecuting Attorney 92 races on this ballot

Charges and tries criminal cases for the circuit, and staffs the office the council funds.

In this study Staffing is the recurring request: Vanderburgh asked for more than six new prosecutors, Howard for six deputies (tabled), and Tippecanoe has nine attorney vacancies. Hancock is pursuing pay parity between prosecutors and public defenders.
Clerk of the Circuit Court 62 races on this ballot

Runs elections and keeps the court's records.

In this study Clerks appear in these minutes mostly through election costs and staffing; Lawrence made an emergency voter-registration hire in October 2026.
County Coroner 22 races on this ballot

Determines cause of death, and contracts the autopsies and forensic work the county pays for.

In this study Jasper's coroner asked for a forensic center as part of a $2.08M five-year plan, and a 2026 law adds training requirements for coroners.
School Board Member 632 races on this ballot

Adopts the school corporation's budget and its own levy, and decides which buildings stay open.

In this study Schools take about $0.42 of every property-tax dollar levied in Indiana. Enrollment is the pressure underneath: Elkhart is down 2,336 students since 2018–19 and is closing four elementary schools, and the 2025 overhaul dissolves Randolph County's Union School Corporation on July 1, 2027.
Township Trustee 939 races on this ballot

Runs township assistance and, in many townships, the fire service — on its own small levy.

In this study Townships take about $0.03 of every property-tax dollar, and fire and EMS are where the most new county income-tax money is going: Carroll, Martin, Shelby, Steuben, Union and Wells all added rates for it.

Find which of these are on your own ballot.

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.