2026 General Election · Tuesday, November 3, 2026

Wabash County Council, District 4

Voted on across Wabash County, in district 4.

Who votes on this seat: Only voters who live in District 4 vote in this race. 2026 General Election Candidate List

What this office does

The county council is the county's fiscal body: it sets the county property tax rate, appropriates the money the county spends and fixes the pay and number of county employees [1, 2, 3]. Most councils have seven members, four elected from districts and three elected countywide (at large), though some larger counties elect all members by district [1, 4]. The board of commissioners runs county government day to day, while the council controls the money [5, 6]. Marion County has no separate county council; the 25-member Indianapolis City-County Council serves as the legislative body for the consolidated city-county government [7, 8].

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; district seats and at-large seats are filled at alternating general elections [9]
Elected
On the partisan general-election ballot; in most counties four members are elected by district voters and three at large by the whole county, while counties of 400,000–700,000 residents elect seven members by district and opt-in counties of 185,000–300,000 elect nine by district [4, 1]. Every county council race on the 2026 state candidate list is a district seat [10]
At-large races
All three at-large seats are filled at the same election, so voters may choose up to three candidates and the top three vote-getters win; straight-ticket votes do not count in these multi-seat races [4, 11]
Term limit
None stated; the statute that sets the four-year term does not limit how many terms a member may serve [9]
Qualifications
Must have lived in the county at least one year, and in the district (for a district seat) 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 [12, 13]
Pay
Set locally in the council's annual ordinance fixing the compensation of county officers and employees [3, 14]
On the 2026 ballot
368 races; 147 contested [10]
What the law puts in this job (13)
  • Serves as the county fiscal body under the name of the county council [1].
  • Sets the county property tax rate and other countywide rates not fixed by state law [2].
  • Appropriates county money; except as otherwise provided by law, money may leave the county treasury only under an appropriation the council makes [2].
  • Adopts the annual budget at a yearly meeting where the county auditor presents budget estimates; budget ordinances must be read on two separate days, and funding an item above the estimates takes a three-fourths vote [14].
  • Adopts a separate salary ordinance setting the pay of county officers and employees and the number of deputies and employees in each office, after considering the commissioners' recommendations [14, 3].
  • Sets pay schedules and job classifications paid from the county general, highway, park and other funds, except that each local health department board sets pay for its own staff [3].
  • Controls spending and revenue collection in the county, including special spending requests during the year [6].
  • Authorizes by ordinance the bonds that fund county road and bridge projects and can create a county housing authority by resolution [8].
  • Serves as the county legislative body as well as the fiscal body in Lake and St. Joseph counties [8].
  • Declares a commissioner's seat vacant when the commissioner moves out of the county or district, and in certain cases can remove a county commissioner from office [15, 13].
  • Becomes the body that adopts county local income tax rates under the 2025 SEA 1 overhaul, replacing local income tax councils; the change is now scheduled for ordinances adopted starting July 1, 2028 [16, 17].
  • Has its adopted budget, tax rate and levies reviewed by the state Department of Local Government Finance, whose county budget order certifies the approved budget, tax rate and levy for each fund [18].
  • Does not run county departments day to day; the commissioners provide administrative oversight and the council provides fiduciary oversight [5].

Wabash 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.

This county's council has no budget lines of its own (department 0061); council pay is probably budgeted under the commissioners or another department.

Also on the record for this office

  • SEA 1 estimated county-unit revenue change in 2028 vs prior law: $-98,990 (LSA)
  • MUST taskforce (LIT distribution talks): named reps
  • wheel tax: adopted
  • fiscal consultant named in records: Data Pit Stop

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

228 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 18 of 33 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source · source

Share of the 2025 General Fund budget spent · 2025

88.0%

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 32 of 33 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source · source

County debt per resident · 2025

$8.92

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 25 of 27 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source · source

Budget growth, 2023 to 2026 · 2023-2026

+30.0%

Adopted budget, all funds, not adjusted for inflation.

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

Position 6 of 34 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source · source

SEA 1 estimate for 2028 · 2028 (LSA estimate)

-1.3%

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 3 of 34 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source

Property tax cap credits · 2026

6.8%

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 18 of 34 counties with 25,000 to 50,000 residents that have this figure (1 = highest value)

source · source

Local income tax share of county revenue · 2026

55.7%

How much of the county's revenue comes from local income tax.

How much this is the officeholder's to decide: partial: the council adopts local income tax rates within limits set by state law

Position 7 of 34 counties with 25,000 to 50,000 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 Republican Kyle M. Bowman faces Democrat Tammari L. (Tammy) Ingalls. Both were unopposed in the May 5, 2026 primaries: Bowman received 1,145 votes and Ingalls 100 (totals summed from the county's precinct report) [25].
  • The Wabash County Council is the county's seven-member fiscal body: four members elected by district and three at large. It meets on the third Monday of each month at 6 p.m. at the courthouse, and meetings are streamed on Zoom and posted to the county's YouTube channel [22]. Kyle Bowman (District 4) has chaired the council in 2025 and 2026 [23, 24].
  • Property taxes and SEA 1: in March 2025 the auditor's projections showed the county could lose $2 million to $4.5 million in property tax revenue under early versions of the state property-tax bill, and Bowman said services and staff would need to be cut unless other funding were found [26]. At a June 23, 2025 special meeting a consultant briefed the council on the new local income tax (LIT) structure, including a 1.2% county rate, up to 1.2% for cities and towns and up to 0.4% for public safety [32]. In August 2026 the council appointed the auditor as its representative on the new municipal unit strategic task force (MUST), which must unanimously agree on how local income tax is distributed [31].
  • Budget: the council adopted the 2026 budget 6-0 on Sept. 15, 2025, with members noting it remained over the maximum levy [33]. For 2027 the Budget Form 4 lists a civil levy of $7,865,441 against an estimated maximum of $7,214,408 (over by $651,033), a $17.07 million general fund and a total county rate of about $0.38; adoption was scheduled for Sept. 21, 2026 [34, 22].
  • Roads and bridges: in July and August 2025 the council adopted a county wheel tax and vehicle excise surtax (for example, $7.50 per passenger vehicle) so the county stays eligible for direct state road funding that replaced Community Crossings grants; it passed 6-1 (Dillon opposed) and expires Dec. 31, 2028. Bowman said the county has about 150 bridges and aims to repair one or two a year at $1-2 million each [28, 35].
  • Jail and public safety: a new jail is in operation, and LIT public-safety money covers its debt service every other year [29]. In March 2025 the council voted 6-0 to fund a jail services coordinator from opioid settlement money through 2027 [26]. In December 2025 it set a new pay structure for merit deputies and jail staff, including years-of-service stipends [36].
  • Economic development: the council reviews tax-abatement compliance each year. In 2025 a member asked to limit abatements to five years after the auditor reported $640,000 in abatement-related revenue loss across taxing units in 2024, and a revised Grow Wabash County scorecard was presented in July 2025 [37, 28]. In June 2026 the council at first rejected MPS Egg Farms' compliance filing, then approved it 4-1-1 in July 2026 [30, 38].
  • Data centers: the Plan Commission voted in March 2026 to pursue a moratorium on data centers, held a hearing Aug. 6, 2026, and on Aug. 31, 2026 the commissioners adopted an 18-month moratorium on permits for data centers in unincorporated areas while zoning rules are written [39, 40, 41].
  • No candidate forum or debate for the 2026 county council races was found in sources reviewed.

Candidates on the ballot

Kyle M. Bowman

RepublicanIncumbent

Kyle M. Bowman is the District 4 incumbent, on the council since 2015 and its chairman in 2025 and 2026 [22, 24].

Bowman's background

  • Wabash County Council, District 4, since 2015 [42, 22].
  • Council chairman, 2025 and 2026; council liaison to Purdue Extension, court services and the county surveyor [23, 24].

Bowman's positions

Property taxes & SEA 1

  • In March 2025 said projected property-tax losses could force cuts to services and staff unless other funding were found [26].

Roads & infrastructure

  • Presented the 2025 wheel tax as needed to keep state road funding for bridge repairs; noted it sunsets at the end of 2028 [28, 35].

Public safety & jail

  • Backed a jail services coordinator funded by opioid settlement money in 2025; said he had discouraged the sheriff from leasing vehicles [26, 29].

Economic development

  • Seconded a Custom Cartons abatement in 2025; voted against MPS Egg Farms' compliance filing in June 2026 [27, 30].

Bowman on the current officeholder

  • Is the current officeholder. No statements about his challenger were found.

How Bowman got on the ballot

  • Unopposed in the May 5, 2026 Republican primary for District 4, receiving 1,145 votes (summed from the county's precinct report) [25].

What we could not find about Bowman

  • No campaign website, questionnaire or news interview found; his occupation outside the council was not found.
  • No stated plans for a new term were found.
  • No endorsements or campaign-finance reports reviewed.

Sources for Bowman

Tammari L. (Tammy) Ingalls

Democratic

Tammari L. (Tammy) Ingalls is the Democratic nominee; BallotReady lists her as a rancher at BluEcho Farm and a past candidate for state representative and county council [43].

Ingalls's background

  • Rancher, BluEcho Farm, since 2021, per BallotReady [43].
  • High school diploma, Kokomo High School, per BallotReady [43].
  • Previously ran for Indiana House District 50 in 2022 and Wabash County Council at large in 2024, per BallotReady [43].

How Ingalls got on the ballot

  • Unopposed in the May 5, 2026 Democratic primary for District 4, receiving 100 votes (summed from the county's precinct report) [25].

What we could not find about Ingalls

  • No stated positions or plans were found; BallotReady lists social media accounts that could not be reviewed for this profile.
  • Results of her 2022 and 2024 races were not reviewed.
  • No public comments by her were found in the 2025-2026 council minutes reviewed.
  • No endorsements or campaign-finance reports reviewed.
  • Coverage of this candidate is thin.
  • No statements about Bowman's record were found.

Sources for Ingalls

Key points

  • Budget: the council adopted the 2026 budget 6-0 on Sept. 15, 2025, with members noting it remained over the maximum levy. (Wabash County Council)
  • Wabash County government adopted a $38.0 million budget for 2026, about $1,236 per resident; that is +30.0% 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 -1.3% 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 36-2-3-2: County council as fiscal body; size (FindLaw (Indiana Code, current as of 2026-01-01))
  2. Indiana Code 36-2-5-2: Tax rates and appropriations (FindLaw (Indiana Code, current as of 2026-01-01))
  3. Indiana Code 36-2-5-3: Compensation of officers and employees (FindLaw (Indiana Code, current as of 2026-01-01))
  4. Indiana Code 36-2-3-4: Council districts and at-large members (FindLaw (Indiana Code, current as of 2026-01-01))
  5. Commissioners Responsibilities (Boone County, Indiana)
  6. About the County Council (Hancock County, Indiana)
  7. Indiana Code 36-2-3-1: Application of chapter (FindLaw (Indiana Code, current as of 2026-01-01))
  8. County Government Overview: Indiana (National Association of Counties (NACo))
  9. Indiana Code 36-2-3-3: Election and term of fiscal body (FindLaw (Indiana Code, current as of 2026-01-01))
  10. 2026 General Election Candidate List (Indiana Election Division)
  11. Monroe County voters put three incumbent Democrats back on county council (The B Square Bulletin (Dave Askins))
  12. Indiana Code 3-8-1-22: Candidates for county council (FindLaw (Indiana Code, current as of 2026-01-01))
  13. 2026 Indiana Candidate Guide (Indiana Election Division)
  14. Indiana Code 36-2-5-11: Annual budget, tax rate and salary ordinances (FindLaw (Indiana Code, current as of 2026-01-01))
  15. Indiana Code 36-2-2-5: Qualifications and residency of members; district or countywide election (FindLaw (Indiana Code, current as of 2026-01-01))
  16. Major Changes to Expenditure Rate of LIT in SEA 1 (2025) (Barnes & Thornburg LLP)
  17. Legislation Affecting Local Income Taxes (memorandum on HEA 1210-2026) (Indiana Department of Local Government Finance)
  18. County Specific Information (Indiana Department of Local Government Finance)
  19. Wabash County Council Agenda, Sept. 21, 2026 (Wabash County Council)
  20. Wabash County Council Minutes, Jan. 6, 2025 (organizational meeting) (Wabash County Council)
  21. Wabash County Council Minutes, Jan. 20, 2026 (Wabash County Council)
  22. 2026 Primary Election Precinct Summary Report (Wabash County Clerk)
  23. Wabash County Council Minutes, March 17, 2025 (Wabash County Council)
  24. Wabash County Council Minutes, May 19, 2025 (Wabash County Council)
  25. Wabash County Council Minutes, July 21, 2025 (Wabash County Council)
  26. Wabash County Council Minutes, March 16, 2026 (Wabash County Council)
  27. Wabash County Council Minutes, June 15, 2026 (Wabash County Council)
  28. Wabash County Council Minutes, Aug. 18-20, 2026 (budget hearings and regular meeting) (Wabash County Council)
  29. Wabash County Council Minutes, June 23, 2025 (special meeting) (Wabash County Council)
  30. Wabash County Council Minutes, Sept. 15, 2025 (Wabash County Council)
  31. Ordinance 2026-85-13: 2027 Appropriations and Tax Rates (Budget Form 4) (Wabash County Council)
  32. Wabash County Council Minutes, Aug. 21, 2025 (Wabash County Council)
  33. Wabash County Council Minutes, Dec. 8, 2025 (Wabash County Council)
  34. Wabash County Council Minutes, June 16, 2025 (Wabash County Council)
  35. Wabash County Council Minutes, July 20, 2026 (Wabash County Council)
  36. Wabash County Plan Commission Minutes, March 5, 2026 (Wabash County Plan Commission)
  37. Wabash County Plan Commission Agenda, Aug. 6, 2026 (Wabash County Plan Commission)
  38. Ordinance Imposing a Temporary Moratorium on Data Centers (2026-85-08) (Wabash County Board of Commissioners)
  39. Kyle M. Bowman (BallotReady)
  40. Tammari (Tammy) L. Ingalls (BallotReady)
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.