Democrat Brian Gulley, a former Portage City Council member, and Republican Spencer Lemmons are seeking the open District 2 seat on the Porter County Council. The position is open as Democratic Councilman Jeremy Rivas is not pursuing re-election after serving four terms on the council.

Brian Gulley, who served on the Portage City Council from 2020 to 2023, stated he possesses the necessary experience to guide the county through current uncertainties, particularly regarding Senate Enrolled Act 1. Gulley highlighted that Portage experienced financial challenges when he began his city council term. A United Auto Worker, Gulley has attended recent MUST meetings where County Councilwoman Michelle Harris and local clerk-treasurers have been discussing recommendations to the state concerning the county's local income tax (LIT) plans. Gulley expressed confidence that he can "hit the ground running" in the role.

Regarding the local income tax, Gulley indicated that raising the LIT is not his preferred solution, though he supports fully funding local government. He views a shift from property tax to local income tax as moving the tax burden more onto working individuals, which he does not prefer. Gulley expressed frustration, noting that if tax increases are only to offset losses from Senate Enrolled Act 1, he questions the benefit of the legislation. He raised concerns about whether the implications of the act were adequately considered.

On the management of the principal from the sale of Porter Memorial Hospital, Gulley believes the Porter County Foundation Board, which includes members of the Board of Commissioners and the County Council, has managed it effectively. If an LIT increase becomes necessary, Gulley supports raising it sufficiently to avoid relying on the investment's interest for operating expenses. Instead, he suggests using the interest to fund grants for initiatives that enhance the quality of life for county residents. Additionally, Gulley stated he would not strongly support using tax increases to attract a professional sports team to Northwest Indiana, citing a desire to avoid over-reliance on any single large industry. Gulley and his wife of two decades are raising their four children within the Portage Township School Corporation. He also serves as vice president of the Portage Democrats and president of the Portage Park & Recreation Foundation, a role he has held for four years.

Spencer Lemmons, a Marine Corps veteran and police officer in Hammond, is also running for the District 2 seat. While he has not previously held public office, Lemmons had an unsuccessful campaign for U.S. Congress in 2020. He has served as vice president of the FOP lodge in Hammond for three years and chairs its benefits committee, assisting the FOP's trustee with managing dues and pensions. Lemmons emphasized that with Senate Enrolled Act 1, the county requires someone with a proven ability to perform under pressure and a strong financial background to make informed decisions.

Lemmons has not stated a specific target percentage for the county's local income tax, explaining that he lacks access to budget information. As a conservative, he generally opposes tax increases and prefers to have all relevant financial data before making a decision. He holds a similar view regarding the MUST process, indicating he has received "mixed signals" and requires a review of the numbers himself to make a calculated decision. Regarding the principal from the Porter Memorial Hospital investment, Lemmons expressed a hope that further withdrawals would not be necessary. However, he acknowledged that the fund is intended for use, stating, "the nest egg has to be used for something." He believes the decision to tap into the principal should be made on a case-by-case basis and for the right reasons.

When asked about a hypothetical food and beverage tax that could be imposed on Lake and Porter counties if a professional sports team were to relocate to Hammond, Lemmons acknowledged that as a Hammond police officer, he would personally benefit. However, as a Portage resident and a potential elected official, he described it as a "tough sell." He stated he is open to the idea but has not yet heard how such a tax would specifically benefit the residents of Porter County. Lemmons concluded by noting that while he lacks public office experience, he possesses extensive experience in public service.