304 E JACKSON AVE — Polk County parcel 7824.10.328.009
Map of parcel 7824.10.328.009. Center: latitude 41.5751, longitude -93.6100. Use arrow keys to pan and the plus/minus keys to zoom once focused.
Polk County · 2026 tax sale · GovEase lot 1340last year's list
304 E JACKSON AVE
DES MOINES IA 50315
7824.10.328.009 · alt 020.00523.001.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$214
tax year 2026 · face value
Assessed
$21k
total · land + improvements
Value-to-debt
1 : 99strong
$1 of debt secures $99 of asset
Lot
0.26 ac
11,189 sf · 439 ft perimeter
Opportunity
Measured scores — use the one that matches your goal.
Redemption yieldrecommended
If the owner redeems, you keep 2%/mo interest (§447.1) — the investment play.
Base7
Vacant / land only+6
Low assessed value (<$25k)+9
Total22
Acquire the deed
If the owner never redeems, you can acquire the property — the acquisition play.
Base1
Vacant / land only+1
Low assessed value (<$25k)+1
Total3
Risk flagsVacant / land onlyFederal liens not checkedSpecial assessments not checkedAbsentee owner
Flags reflect only what public county data exposes — an absent flag is not a guarantee. Items marked "not checked" need manual verification.
Tax-sale history
2 certificates · Treasurer
Redeemerredeemed 2 of 2 resolved · median 7 days to redeem · 2 delinquent years (1998–2021)
Tax year 2021Redeemedcert 2023-07018
Sold Jun 21, 2023 for $199 · redeemed Jun 30, 2023 (9 days)
Tax year 1998Redeemedcert 1998-3666-01
Sold Jul 20, 1998 · redeemed Jul 24, 1998 (4 days)
Paid $26 to redeem · $6 interest to the certificate holder
Who owns it
3 sources agree on identity
Owner names as reported by independent public records — discrepancies may indicate recent transfers or data lag.
Auction list says…
HEIDER REAL ESTATE LLC
Assessor says…
HEIDER REAL ESTATE LLC
Treasurer says…
HEIDER REAL ESTATE LLC
Mailing: HEIDER REAL ESTATE LLC 120 SW 5TH ST UNIT 405 DES MOINES IA 50309-4718
Owners of record · Assessor
HEIDER REAL ESTATE LLCTitle Holder2020-08-0617994/60
Property details
Assessor
Location
- Address
- 304 E JACKSON AVE
- City
- DES MOINES
- Zip
- 50315
- Jurisdiction
- Des Moines
- District/Parcel
- 020/00523-001-000
- Geoparcel
- 7824-10-328-009
- Status
- Active
- School
- Des Moines
- Nbhd/Pocket
- DM23/Z
- Tax Authority Group
- DEM-C-DEM-770131
- Submarket
- South Des Moines
- Appraiser
- Joseph Peterson, 515-286-3011
Land
- Square Feet
- 11,189
- Acres
- 0.257
- Frontage
- 83
- Topography
- Normal
- Shape
- Rectangle
- Vacancy
- Yes
- Unbuildable
- No
Lot dimensions
GIS · centroid 41.5751, -93.6100
Acres: 0.257
Lot sqft: 11,189
Perimeter: 439 ft
Title & transfer history
5 transfers · Assessor
Recorded deed chain joined to sale prices. Shows ownership only — not mortgages or liens, which the assessor does not publish.
Last market sale
$20,000 · Apr 21, 2020 · to J&B REAL ESTATE HOLDINGS LLC
Aug 6, 2020Warranty deednon-market transfer17994/60
HEIDER REAL ESTATE LLC ← J&B REAL ESTATE HOLDINGS LLC
May 18, 2020Warranty deednon-market transfer17835/780
HEIDER REAL ESTATE LLC ← J&B REAL ESTATE LLC
Apr 21, 2020Warranty deed$20,00017789/403
J&B REAL ESTATE HOLDINGS LLC ← HENDERSON, LES
Feb 4, 2020Special warranty deed$28,20017687/148
HENDERSON, LES ← BRIGHTHOUSE LIFE INSURANCE COMPANY SELECT PORTFOLIO SERVICING INC (Attorney-In-Fact)
Dec 5, 2019Sheriff's deednon-market transfer17615/251
BRIGHTHOUSE LIFE INSURANCE COMPANY ← SCHNEIDER, KEVIN J (Sheriff) DOLQUIST SR, LEON F (Defendant) Also Known As DOLQUIST, LEON (Defendant)
Permits & assessment activity
2 records · Assessor
Permits and assessor field checks recorded against this parcel. “Pickup” rows are assessor reviews rather than building permits.
Year
Work
Status
Applied
2021
Remove · HOUSE(Permit)
Complete
2020-07-13
2021
Remove · GARAGE(Permit)
Complete
2020-07-13
Zoning
1 record · Assessor
| Zoning | Description | SF | Assessor Zoning |
|---|---|---|---|
| NX1 | NX1 Neighborhood Mix District | — | Residential |
Tax assessment history
16 rolls · Assessor
Assessed value set by the Polk Assessor each roll year (Iowa revalues in odd-numbered years). Totals combine land and improvements; change is versus the prior roll. Linked years open the official assessment-roll notice.
Year
Land
Improvements
Total
Property tax
Change
2020
$17,600
$5,000
$22,600
Residential
$564
Sept: $282
March: $282
−69.8%
1999
$7,570
$32,820
$40,390
Residential
$670
Sept: $335
March: $335
+12.1%
1997
$6,750
$29,280
$36,030
Residential
$582
Sept: $291
March: $291
—
Property tax is the actual net tax billed by the Polk Treasurer (before any late interest or fees). Values prefixed "~" are estimated (assessed × Iowa rollback × consolidated levy) for years not yet billed or predating the online record. Use the county's official tax estimator →
If you bid & win
Lien purchase$214
Interest rate2% / mo (≈24% / yr)
SaleJun 2026
Earliest redemption noticeMar 2028
Earliest deed eligibilityJun 2028
Certificate hard capJun 2029
If redeemed at 12 mo$265+$51 interest
If redeemed at its history avg~7 days → Jun 2026 · 1 mo$218+$4 interest
If taken to deed$21k assetat a 100% bid
Iowa bids down the percentage of undivided ownership (§446.16, floor 1%). A contested parcel may convey only a fractional interest, so the deed play is realistic mainly when little or no competition bids it down.
Accrues $4/moschedule
1 year12 mo · $265 total+$51
Redemption notice21 mo · $304 total+$90
Deed eligibility24 mo · $317 total+$103
Hard cap36 mo · $368 total+$154
marks the statutory milestones from the timeline above. Flat 2%/mo on the $214 lien — each partial month counts whole (§447.1). Excludes subsequent taxes and recoverable costs.
Estimates only. Not legal or financial advice.
Data sources
Every fact on this page comes from a public county system. Click to view at source.
Rules & Iowa law
The statutes that govern tax sales, redemption, and deeds.