7922.08.400.006 — Polk County parcel 7922.08.400.006
Map of parcel 7922.08.400.006. Center: latitude 41.6605, longitude -93.4292. Use arrow keys to pan and the plus/minus keys to zoom once focused.
Polk County · 2025 tax sale · GovEase lot 508489last year's list
(no address)
None Listed IA None Listed
7922.08.400.006 · alt 170.00407.504.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$725
tax year 2025 · face value
Assessed
$79k
total · land + improvements
Value-to-debt
1 : 109strong
$1 of debt secures $109 of asset
Lot
44.74 ac
1,948,793 sf · 8534 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
Chronic (5+ delinquent years)+6
Total19
Acquire the deed
If the owner never redeems, you can acquire the property — the acquisition play.
Base1
Vacant / land only+1
Total2
Risk flagsRepeat delinquentVacant / 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
4 certificates · Treasurer
Chronicredeemed 4 of 4 resolved · median 117 days to redeem · 4 delinquent years (2009–2023)
Tax year 2023Redeemedcert 2025-0014
Sold Jun 16, 2025 for $705 · redeemed Sep 9, 2025 (85 days)
Paid $783 to redeem · $58 interest to the certificate holder · by STILL WATER ARENA LLC
Tax year 2022Redeemedcert 2024-0424
Sold Jun 17, 2024 for $693 · redeemed Sep 18, 2024 (93 days)
Paid $770 to redeem · $57 interest to the certificate holder · by Donald Eshelman
Tax year 2010Redeemedcert 2010-2327-11
Sold Jun 21, 2010 for $434 · redeemed Nov 9, 2010 (141 days)
Paid $97 to redeem · $77 interest to the certificate holder
Tax year 2009Redeemedcert 2009-2926-07
Sold Jun 15, 2009 for $420 · redeemed Nov 30, 2009 (168 days)
Paid $92 to redeem · $72 interest to the certificate holder
Who owns it
3 sources differ
Owner names as reported by independent public records — discrepancies may indicate recent transfers or data lag.
Auction list says…
DME TRUST
Assessor says…
ESHELMAN, MARGARET M & DME TRUST
mismatches Treasurer
Treasurer says…
DME TRUST
Mailing: ESHELMAN, D KEVIN 5676 NE 88TH ST ALTOONA IA 50009-9404
Property details
Assessor
Location
- City
- None Listed
- Zip
- None Listed
- Jurisdiction
- Clay Township
- District/Parcel
- 170/00407-504-000
- Geoparcel
- 7922-08-400-006
- Status
- Active
- School
- Southeast Polk
- Nbhd/Pocket
- CY01/B
- Tax Authority Group
- CLA-T-SEP-770080
- Fire
- Clay Twp Fire/Ems
- Fire Dept
- ALTOONA FIRE
- Rescue Dept
- ALTOONA RESCUE
- Submarket
- Northeast Des Moines
- Appraiser
- Sarah Cunningham, SRA 515-286-3426
Land
- Square Feet
- 1,950,275
- Acres
- 44.772
- Year Platted
- 2003
- Topography
- Normal
- Shape
- Irregular
- Vacancy
- No
- Unbuildable
- Yes
Lot dimensions
GIS · centroid 41.6605, -93.4292
Acres: 44.738
Lot sqft: 1,948,793
Perimeter: 8534 ft
Title & transfer history
2 transfers · Assessor
Recorded deed chain joined to sale prices. Shows ownership only — not mortgages or liens, which the assessor does not publish.
ESHELMAN, DONALD KEVIN (Trustee)ESHELMAN, MARGARET MARIE (Trustee)DME TRUST ← ESHELMAN, DONALD KEVIN Also Known As ESHELMAN, D KEVIN ESHELMAN, MARGARET MARIE
ESHELMAN, DONALD KEVIN (Trustee)ESHELMAN, MARGARET MARIE (Trustee)DME TRUST ← ESHELMAN, DONALD KEVIN Also Known As ESHELMAN, D KEVIN ESHELMAN, MARGARET MARIE
Permits & assessment activity
1 records · Assessor
Permits and assessor field checks recorded against this parcel. “Pickup” rows are assessor reviews rather than building permits.
Year
Work
Status
Applied
2007
Review Value · PLAT LAW EXPIRED(Pickup)
Complete
2006-06-06
Zoning
1 record · Assessor
| Zoning | Description | SF | Assessor Zoning |
|---|---|---|---|
| AT | Agricultural Transition District | — | Agricultural |
Auditor adjustments
Exemptions & limitations · Assessor
| Category | Name | Information |
|---|---|---|
| 2025 Family Farm Credit | ESHELMAN, DONALD | Sole Proprietorship 44.772 |
Soil productivity (CSR2)
Assessor
| Use | Acres | AvgCSR2 | CSR2Points | ComputedValue | RoundedValue | ValueperAcre | Credit |
|---|---|---|---|---|---|---|---|
| Building Lot | 0.3313 | 48.9888 | 16.23 | 399.90 | $400 | 1207.36 | — |
| Crop Land | 32.1554 | 80.8950 | 2601.21 | 64093.81 | $64,090 | 1993.13 | — |
| Non-Crop Land | 11.2006 | 48.2215 | 540.11 | 13308.31 | $13,310 | 1188.33 | — |
| Water | 1.0849 | 48.1980 | 52.29 | 1288.42 | $1,290 | 1189.05 | — |
| Total Full | 44.7722 | 71.6927 | 3209.84 | 79090.44 | $79,090 | 1766.50 | — |
| Use | SMS | Soil | CSR2 | Adj CSR2 | Acres | CSR2Points | Rate | ComputedValue | Credit |
|---|---|---|---|---|---|---|---|---|---|
| Building Lot | L138C2 | Clarion | 83 | 49 | 0.3285 | 16.10 | 24.64 | 396.70 | — |
| Building Lot | 201B | Coland | 78 | 48 | 0.0028 | 0.13 | 24.64 | 3.20 | — |
| Crop Land | L138B | Clarion | 88 | — | 17.4029 | 1531.46 | 24.64 | 37735.17 | — |
| Crop Land | 138D2 | Clarion | 56 | — | 5.9017 | 330.50 | 24.64 | 8143.52 | — |
| Crop Land | L107 | Webster | 88 | — | 2.9483 | 259.45 | 24.64 | 6392.85 | — |
| Crop Land | L138C2 | Clarion | 83 | — | 2.7219 | 225.92 | 24.64 | 5566.67 | — |
| Crop Land | 201B | Coland | 78 | — | 2.2150 | 172.77 | 24.64 | 4257.05 | — |
| Crop Land | L138C | Clarion | 84 | — | 0.9656 | 81.11 | 24.64 | 1998.55 | — |
| Non-Crop Land | 201B | Coland | 78 | 48 | 6.0170 | 288.82 | 24.64 | 7116.52 | — |
| Non-Crop Land | L138C2 | Clarion | 83 | 49 | 2.8387 | 139.09 | 24.64 | 3427.18 | — |
| Non-Crop Land | L138B | Clarion | 88 | 50 | 0.8670 | 43.36 | 24.64 | 1068.39 | — |
| Non-Crop Land | 138D2 | Clarion | 56 | 44 | 0.9330 | 41.05 | 24.64 | 1011.47 | — |
| Non-Crop Land | L55 | Nicollet | 91 | 51 | 0.5449 | 27.79 | 24.64 | 684.75 | — |
| Water | L138C2 | Clarion | 83 | 49 | 0.5270 | 25.83 | 24.64 | 636.45 | — |
| Water | 201B | Coland | 78 | 48 | 0.4790 | 22.99 | 24.64 | 566.47 | — |
| Water | 138D2 | Clarion | 56 | 44 | 0.0789 | 3.47 | 24.64 | 85.50 | — |
Tax assessment history
13 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
Property tax is an estimate — assessed value × Iowa rollback (≈46% residential) × a representative Polk consolidated levy (~$40 per $1,000). Actual bills vary by district and year. Use the county's official tax estimator →
If you bid & win
Lien purchase$725
Interest rate2% / mo (≈24% / yr)
SaleJun 2025
Earliest redemption noticeMar 2027
Earliest deed eligibilityJun 2027
Certificate hard capJun 2028
If redeemed at 12 mo$899+$174 interest
If redeemed at its history avg~122 days → Oct 2025 · 4 mo$783+$58 interest
If taken to deed$79k 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 $15/moschedule
1 year12 mo · $899 total+$174
Redemption notice21 mo · $1,030 total+$305
Deed eligibility24 mo · $1,073 total+$348
Hard cap36 mo · $1,247 total+$522
marks the statutory milestones from the timeline above. Flat 2%/mo on the $725 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.