Marion County Assessor Joseph O'Connor explained on the Marion County Recorder's Office program "On the Record" that annual property assessments reflect past sales and a Jan. 1 valuation date, meaning homeowners often see tax bills tied to market activity nearly two years earlier.

"We don't predict value. ... we do everything retroactively," O'Connor said, describing the assessor's reliance on sales in the 12 months preceding the valuation date. "So when you're looking at a tax bill, what you're seeing is a sales market that occurred 2 years prior to that valuation date." He said the county values property as of Jan. 1 each year and that tax bills are issued in arrears.

Why it matters: the timing and methodology mean a homeowner's bill can rise even if local market activity has slowed since the sales used in the analysis. O'Connor described two parts of the assessment process: a cost-based property record card that captures a building's physical characteristics, and a sales-comparison analysis that updates an annual factor for neighborhoods.

O'Connor said assessors maintain a property card listing features such as siding material, square footage, number of stories and plumbing fixtures, and that field staff update cards based on permits and inspections. "We have field people that measure and collect all of the physical characteristics of that home," he said.

He outlined three appraisal approaches—cost, sales and income—and said the office uses cost and sales methods for residential properties. "We have a base assessment, which is your cost," he said, and added that reassessment for changes (for example, an added garage or second story) typically comes from permit updates.

On appeals, O'Connor said Marion County residents have until June 15 each year to file a challenge to an assessment. "If you get your tax bill and you disagree with what we have you assessed at, it's very easy to file an appeal," he said, noting appeals can be filed online at nd.gov/assessor, by phone, email or in person. He said the office receives about 2% or fewer appeals annually across roughly 350,000 parcels in Marion County and aims to resolve appeals within the calendar year in which they are filed.

O'Connor also described administrative capacity and technology: the assessor's office has about 90 employees and uses desktop review, mapping tools and other technology to reduce the need for in-person inspections. "AI is right on the forefront, and it will, again, probably reduce staff levels, you know, once it's in full force," he said.

Recorder Faith Kimbrough and Chief Deputy Recorder JR Reiter hosted the interview and emphasized resources for residents. Kimbrough reminded listeners of the assessor's phone and online services and encouraged viewers to check property records. Reiter noted the office holds public records of property transactions such as deeds and mortgages.

The broadcast reiterated practical steps for homeowners who disagree with an assessment: review the property record card, gather evidence such as recent sales or an appraisal if available, and contact assessor staff for a preliminary review. O'Connor said many disputes are resolved informally after a call or email with staff.

Less-critical context: O'Connor compared Marion County's size to neighboring Lake County and said the office previously had roughly 120 employees when he started but now operates with fewer staff thanks to technology. He declined to provide a specific statutory citation on-air, saying only that assessments are done "by statute."