01 · THE BASICS

How your property tax bill is built

From The Indiana County Squeeze · From Indiana Gateway parcel data, DLGF and LSA filings, and a 92-county read of council records · October 2026

Every bill is made the same way. The assessor sets a value, the state lets you subtract some deductions, your local governments set a tax rate, and the rate is applied to what's left.

$200,000

Home value

set by assessor
$95,000

Net value

what's taxed
2.5%

Local rate

set by your councils
$2,375

Your bill

the math so far

A home worth $200,000, minus deductions, leaves $95,000 of taxable value. At a local rate of about $2.50 per $100, the math says the owner owes $2,375. That is not the final answer — the cap comes next.

Whose job this is, on this ballot

The squeeze described above is the result of decisions made by particular offices, four of which are on the ballot on Nov. 3. Below is what each one actually controls.

County Council Member 368 races on this ballot

Adopts the levy and the local income tax rates, and must adopt the county's 2028 income tax between July 1 and Oct. 1 of 2028 — the decision meant to replace what the caps take.

In this study The council seats filled this November serve 2027 through 2030, which is exactly the window the overhaul phases in over.
County Assessor 92 races on this ballot

Sets the assessed value every bill starts from, and trends it toward the market each year.

In this study The caps are a percentage of assessed value, so assessment quality decides who pays and who is capped. Every county elects an assessor this year.
County Auditor 65 races on this ballot

Applies the deductions, certifies net assessed value to the state, and calculates the credits the caps produce.

In this study The new deductions come off the base the auditor certifies, which is where the levy loss is first visible.
County Treasurer 15 races on this ballot

Collects the bills and manages the cash the caps leave behind.

In this study The counties with the thinnest reserves are the ones with the least room to absorb a cap loss in the year it lands.

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.