Plat & Lien
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1305 E 40TH ST — Polk County parcel 7923.33.353.004

Map of parcel 7923.33.353.004. Center: latitude 41.6030, longitude -93.5374. 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

1305 E 40TH ST

DES MOINES IA 50317
7923.33.353.004 · alt 060.00651.000.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$233
tax year 2026 · face value
Assessed
$15k
total · land + improvements
Value-to-debt
1 : 66strong
$1 of debt secures $66 of asset
Lot
0.87 ac
38,007 sf · 865 ft perimeter
Open in GovEase Assessor Treasurer Map Zillow

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 checkedOwner's mail goes to the property
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…
MCPHERSON, MICHAEL
Treasurer says…
MCPHERSON, MICHAEL
Mailing: MCPHERSON, MICHAEL 1305 E 40TH ST DES MOINES IA 50317-6803
Owners of record · Assessor
MCPHERSON, MICHAELTitle Holder2023-07-1419537/920

Property details

Assessor
Location
Address
1305 E 40TH ST
City
DES MOINES
Zip
50317
Jurisdiction
Des Moines
District/Parcel
060/00651-000-000
Geoparcel
7923-33-353-004
Status
Active
School
Des Moines
Nbhd/Pocket
DM13/Z
Tax Authority Group
DEM-C-DEM-770131
Submarket
Northeast Des Moines
Appraiser
Paul OConnell, 515-286-2240
Land
Square Feet
38,130
Acres
0.875
Frontage
123
Depth
310
Topography
Problem
Shape
Rectangle
Vacancy
Yes
Unbuildable
No

Lot dimensions

GIS · centroid 41.6030, -93.5374
Acres: 0.873
Lot sqft: 38,007
Perimeter: 865 ft

Title & transfer history

1 transfer · Assessor

Recorded deed chain joined to sale prices. Shows ownership only — not mortgages or liens, which the assessor does not publish.

Jul 14, 2023Court officer deednon-market transfer19537/920
MCPHERSON, MICHAEL ← Estate of MCPHERSON, JOHN H MCPHERSON, MATTHEW (Executor) Estate of Also Known As MCPHERSON JR, JOHN H

Permits & assessment activity

1 records · Assessor

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

2002
Review Value · REVAL(Pickup)
Complete
2002-03-12

Zoning

1 record · Assessor
ZoningDescriptionSFAssessor Zoning
N3AN3a Neighborhood District—Residential

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.

2025
$15,400
Residential
~$286
+13.2%
2023
$13,600
Residential
$268
Sept: $134
March: $134
+22.5%
2021
$11,100
Residential
$260
Sept: $130
March: $130
+13.3%
2019
$9,800
Residential
$254
Sept: $127
March: $127
+15.3%
2017
$8,500
Residential
$226
Sept: $113
March: $113
+6.3%
2015
$8,000
Residential
$210
Sept: $105
March: $105
+2.6%
2013
$7,800
Residential
$200
Sept: $100
March: $100
0.0%
2011
$7,800
Residential
$184
Sept: $92
March: $92
−8.2%
2009
$8,500
Residential
$180
Sept: $90
March: $90
+3.7%
2007
$8,200
Residential
$164
Sept: $82
March: $82
+17.1%
2005
$7,000
Residential
$148
Sept: $74
March: $74
+15.7%
2003
$6,050
Residential
$134
Sept: $67
March: $67
−3.0%
2002
$6,240
Residential
$144
Sept: $72
March: $72
−33.3%
2001
$9,360
Residential
~$174
+345.7%
1999
$2,100
Residential
~$39
+10.5%
1997
$1,900
Residential
~$35
+15.2%
1995
$1,650
Residential
~$31
—

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$233
Interest rate2% / mo (≈24% / yr)
SaleJun 2026
Earliest redemption noticeMar 2028
Earliest deed eligibilityJun 2028
Certificate hard capJun 2029
If redeemed at 12 mo$289+$56 interest
If taken to deed$15k 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 $5/moschedule
1 year12 mo · $289 total+$56
Redemption notice21 mo · $331 total+$98
Deed eligibility24 mo · $345 total+$112
Hard cap36 mo · $401 total+$168
marks the statutory milestones from the timeline above. Flat 2%/mo on the $233 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.
Ch. 446 Tax Sales ↗Ch. 447 Redemption ↗Ch. 448 Tax Deeds ↗GovEase FAQ ↗