7824.32.479.001 — Polk County parcel 7824.32.479.001

Map of parcel 7824.32.479.001. Center: latitude 41.5135, longitude -93.6355. 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
7824.32.479.001 · alt 120.02477.001.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$46
tax year 2026 · face value
Assessed
$2.6k
total · land + improvements
Value-to-debt
1 : 57strong
$1 of debt secures $57 of asset
Lot
2.31 ac
100,691 sf · 2180 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
120/02477-001-000
Geoparcel
7824-32-479-001
Status
Active
School
Des Moines
Nbhd/Pocket
DM44/Z
Tax Authority Group
DEM-C-DEM-770134
Submarket
South Des Moines
Appraiser
Sarah Cunningham, SRA 515-286-3426
Land
Square Feet
100,694
Acres
2.312
Topography
Normal
Shape
Curved Irregular
Vacancy
No
Unbuildable
No

Lot dimensions

GIS · centroid 41.5135, -93.6355
Acres: 2.312
Lot sqft: 100,691
Perimeter: 2180 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

Zoning

1 record · Assessor
ZoningDescriptionSFAssessor Zoning
EXEX Mixed Use DistrictCommercial

Soil productivity (CSR2)

Assessor
UseAcresAvgCSR2CSR2PointsComputedValueRoundedValueValueperAcreCredit
Non-Crop Land2.312146.2740106.992636.23$2,6401141.82
Total Full2.312146.2740106.992636.23$2,6401141.82
UseSMSSoilCSR2Adj CSR2AcresCSR2PointsRateComputedValueCredit
Non-Crop Land370C2Sharpsburg80491.011649.5724.641221.40
Non-Crop Land179D2Gara45420.901037.8424.64932.38
Non-Crop Land11BColo-Judson80490.399519.5824.64482.45

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.

$2,640
Agricultural
~$76
+26.3%
$2,090
Agricultural
$42
Sept: $21
March: $21
+30.6%
$1,600
Agricultural
$40
Sept: $20
March: $20
+5.3%
$1,520
Agricultural
$38
Sept: $19
March: $19
24.4%
$2,010
Agricultural
$34
Sept: $17
March: $17
33.7%
$3,030
Agricultural
$44
Sept: $22
March: $22
1.6%
$3,080
Agricultural
$42
Sept: $21
March: $21
+51.0%
$2,040
Agricultural
$28
Sept: $14
March: $14
+22.2%
$1,670
Agricultural
$30
Sept: $15
March: $15
+15.2%
$1,450
Agricultural
$30
Sept: $15
March: $15
+62.9%
$890
Agricultural
$26
Sept: $13
March: $13
+29.0%
$690
Agricultural
$22
Sept: $11
March: $11
0.0%
$690
Agricultural
$22
Sept: $11
March: $11
70.9%
$2,370
Agricultural
~$68
38.9%
1999
$3,880
Agricultural
~$111
+14.8%
1997
$3,380
Agricultural
~$97
+15.8%
1993
$2,920
Agricultural
~$84

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$46
Interest rate2% / mo (≈24% / yr)
SaleJun 2026
Earliest redemption noticeMar 2028
Earliest deed eligibilityJun 2028
Certificate hard capJun 2029
If redeemed at 12 mo$57+$11 interest
If taken to deed$2.6k 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 · $57 total+$11
Redemption notice21 mo · $65 total+$19
Deed eligibility24 mo · $68 total+$22
Hard cap36 mo · $79 total+$33
marks the statutory milestones from the timeline above. Flat 2%/mo on the $46 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.