Section 8 of 10

The other county offices

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

The other county offices

The council sets every office's budget and staff, so the offices show up in minutes mostly as requests: positions, pay, overtime and equipment. Across 92 counties, a clear picture emerges of where each office is under strain. Personnel disputes and litigation involving individuals are kept on a separate review list, not here.

Sheriff and jail: the biggest pressure point

  • Staffing. — Tippecanoe cites 60–80% turnover among corrections staff. — Putnam needs at least four jailers per shift and asked for four more jail deputies. — Gibson had 16–17 of 21 corrections posts filled. — Lake's corrections officers work 16-hour shifts in an overcrowded jail while their union seeks a raise. — Crawford's and Orange's deputies are paid below their neighbors', and Orange offers a $5,000 hiring incentive.
  • Overcrowding and buildings. — Monroe declared an overcrowding emergency. — Grant, Vigo and Lake report recurring overcrowding. — Madison is moving out of a 1984 jail rated for 207. — Allen is building a nearly $268M jail under a federal court order, and Marion carries $637M in Criminal Justice Center debt.
  • Money flows. — Jail and public-safety income taxes now pay for jail officers, inmate medical care (Henry $750,000; Jackson $120,000), locks and maintenance. — Counties also earn per-day payments for holding federal and ICE detainees (Cass, Clark, Clay, Clinton, Marion). A 2026 law (SEA 76) requires county jails to honor ICE detainer requests, notify the bail judge, and follow new state jail standards on ICE cooperation. The attorney general can sue and seek civil penalties of up to $10,000 per knowing violation, but not against a jail the state found compliant at its last inspection. A state judge has blocked those penalties against the Monroe County sheriff while a challenge proceeds (hearing set for Oct. 27, 2026).
  • Jail populations where reported: — Blackford rose from 53 to 71; — Gibson fell from about 119 to about 95; — Perry fell to the 50s from 100–110; — Wells held at 55–62.

Prosecutors and public defenders

  • Prosecutor staffing is the recurring request: — Vanderburgh asked for more than six new prosecutors and Howard for six deputies (tabled). — Tippecanoe has nine attorney vacancies. — Decatur, Fulton and Jasper each sought added positions.
  • Public defense. Blackford added a full-time public defender ($67,200), and Gibson added part of an attorney for caseload. Spencer noted the state reimburses 40% of public defense costs. Hancock is pursuing pay parity between prosecutors and public defenders.
  • State cuts. Decatur faces a possible 20–25% state cut to community corrections, and Huntington's work-release program and Jefferson's drug court face state funding cuts. Kosciusko's probation officers were hit by a state pay freeze.

Auditor and treasurer: the people running the numbers

  • Auditors are the in-house analysts of SEA 1. In Jay, Shelby and Owen they led the local income tax and task-force work, and Madison's auditor warned publicly about rainy-day use and jail bonds.
  • Homestead audits. Clark ($465,892 contract), Hendricks, Jefferson, Scott and Starke hired firms to find homes claiming deductions they don't qualify for. This is now a revenue source as deductions grow.
  • Accounting problems surfaced by the State Board of Accounts: — Lake missed a relief-credit cash transfer for three years, and its council asked for a joint meeting. — Starke was told to reconcile its accounts. — Putnam's fringe-benefit policy did not follow IRS rules. — Rush found a relief-rate error in state data.

Assessor

  • Rising assessments. State cost-table increases raised assessments sharply, including on farm buildings: — Morgan: +32%, then +24%; — Switzerland: +35%; — Parke: lost geothermal and solar deductions.
  • Workload. Assessors say they are understaffed relative to parcel counts (Switzerland). Utility and solar assessment timing affects every unit's revenue (Pike).
  • Why it matters: assessed value is the base every SEA 1 deduction and tax cap is applied to.

Clerk, recorder, coroner, surveyor

  • Clerks appear mostly through election costs and staffing; Lawrence made an emergency voter-registration hire in October 2026.
  • Coroners: Jasper's coroner asked for a forensic center, part of a $2.08M five-year plan from Baker Tilly. A 2026 law adds training penalties for coroners.
  • Recorders and surveyors rarely appear in budget debates; their work is largely fee-funded or tied to drainage.

EMS and 911

These are not elected offices, but they are where the most new money is going:

  • EMS departments are losing staff. Cass lost 6 EMS employees in 12 months, and Posey lost four to Evansville's fire department.
  • EMS levies fall short: Harrison's collected $197,206 against $630,000 expected.
  • 911 centers need new systems and night-shift pay (Benton, Martin, Wabash, Delaware).
  • New income tax money for EMS and dispatch came in Carroll, Martin, Shelby, Steuben, Union and Wells.

What this says: the sheriff and the jail are the fastest-growing claim on county budgets. The offices that keep the tax base accurate (auditor and assessor) are where small investments, like homestead audits and better data, return the most.

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.