7824.32.427.001 — Polk County parcel 7824.32.427.001

Map of parcel 7824.32.427.001. Center: latitude 41.5164, longitude -93.6396. 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

(no address)

None Listed IA None Listed
7824.32.427.001 · alt 120.02388.001.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$56
tax year 2026 · face value
Assessed
$3.5k
total · land + improvements
Value-to-debt
1 : 63strong
$1 of debt secures $63 of asset
Lot
1.24 ac
53,857 sf · 954 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 checked
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

Treasurer

No prior tax-sale certificates on record — this is the parcel's first appearance at tax sale.

Who owns it

2 sources agree on identity

Owner names as reported by independent public records — discrepancies may indicate recent transfers or data lag.

Auction list says…
Assessor says…
LEGACY 515 LLC
Treasurer says…
LEGACY 515 LLC
Mailing: LEGACY 515 LLC 4225 FLEUR DR STE 171 DES MOINES IA 50321-2325
Owners of record · Assessor
LEGACY 515 LLCTitle Holder2021-11-0218840/810

Property details

Assessor
Location
City
None Listed
Zip
None Listed
Jurisdiction
Des Moines
District/Parcel
120/02388-001-000
Geoparcel
7824-32-427-001
Status
Active
School
Des Moines
Nbhd/Pocket
DM44/Z
Tax Authority Group
DEM-C-DEM-770131
Submarket
South Des Moines
Appraiser
Andrew Rand, 515-286-3368
Land
Square Feet
54,014
Acres
1.24
Topography
Normal
Vacancy
Yes
Unbuildable
Yes

Lot dimensions

GIS · centroid 41.5164, -93.6396
Acres: 1.236
Lot sqft: 53,857
Perimeter: 954 ft

Title & transfer history

4 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
$140,900 · Nov 2, 2021 · to LEGACY 515 LLC
Nov 2, 2021Warranty deed$140,90018840/810
LEGACY 515 LLCEASTER LAKE ESTATES INC
Nov 2, 2021Trustee deed$140,90018840/806
LEGACY 515 LLCMOORE, VIRGIL D (Trustee) VIRGIL D MOORE REVOCABLE TRUST
Sep 3, 2020Special warranty deednon-market transfer18049/218
VIRGIL D MOORE REVOCABLE TRUSTMOORE, VIRGIL D MOORE, MARILYN I
Mar 14, 1989Deed$5,0006166/725 Multiple Parcels
EASTER LAKE ESTATES INCCLAASSEN, WALTER E

Permits & assessment activity

1 records · Assessor

Permits and assessor field checks recorded against this parcel. “Pickup” rows are assessor reviews rather than building permits.

2015
Review Value · CLASS CHANGE(Pickup)
Complete
2015-02-17

Zoning

1 record · Assessor
ZoningDescriptionSFAssessor Zoning
N3AN3a Neighborhood DistrictResidential

Tax assessment history

17 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.

$3,500
Residential
~$65
+12.9%
$3,100
Residential
$62
Sept: $31
March: $31
+19.2%
$2,600
Residential
$60
Sept: $30
March: $30
+13.0%
$2,300
Residential
$60
Sept: $30
March: $30
+15.0%
$2,000
Residential
$54
Sept: $27
March: $27
+5.3%
$1,900
Residential
$50
Sept: $25
March: $25
+4.4%
$1,820
Agricultural
$26
Sept: $13
March: $13
+116.7%
$840
Agricultural
$12
Sept: $6
March: $6
+21.7%
$690
Agricultural
$14
Sept: $7
March: $7
+13.1%
$610
Agricultural
$12
Sept: $6
March: $6
+60.5%
$380
Agricultural
$10
Sept: $5
March: $5
+31.0%
$290
Agricultural
$10
Sept: $5
March: $5
0.0%
$290
Agricultural
$10
Sept: $5
March: $5
77.7%
$1,300
Agricultural
~$37
75.1%
1999
$5,220
Agricultural
~$150
+14.7%
1997
$4,550
Agricultural
~$131
+15.8%
1993
$3,930
Agricultural
~$113

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$56
Interest rate2% / mo (≈24% / yr)
SaleJun 2026
Earliest redemption noticeMar 2028
Earliest deed eligibilityJun 2028
Certificate hard capJun 2029
If redeemed at 12 mo$69+$13 interest
If taken to deed$3.5k 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 $1/moschedule
1 year12 mo · $69 total+$13
Redemption notice21 mo · $80 total+$24
Deed eligibility24 mo · $83 total+$27
Hard cap36 mo · $96 total+$40
marks the statutory milestones from the timeline above. Flat 2%/mo on the $56 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.