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Two offices to watch this year

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

One sets the value your bill starts from. The other holds the income-tax lever meant to replace the money the county is losing. The rate itself comes from several local bodies — schools, the city, the township, the county — but these two offices are where this year's changes concentrate, and both are in play right now, on the ballot or writing the rules.

The assessor

Sets the dollar value on your property, the starting point for your whole bill. It's a heavier job this year, with the statewide repricing and the appeals that follow. Only 7 of the 92 assessor races are contested this November — in most counties, the office stays with whoever holds it.

The county council

The council elected this November will set the local income-tax rates in 2028 that are meant to replace the property-tax money counties are now losing. That is the biggest money decision these councils will make.

To see where these offices fit, look at how a tax bill is actually built. It only takes four steps.

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.