7924.26.380.023 — Polk County parcel 7924.26.380.023
Map of parcel 7924.26.380.023. Center: latitude 41.6152, longitude -93.6121. 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
7924.26.380.023 · alt 070.00042.000.000
Redemption likelihoodHigh
Likely to redeem — favors the interest-yield play.
Modeled estimate · not a guarantee
Owed
$99
tax year 2026 · face value
Assessed
$1.6k
total · land + improvements
Value-to-debt
1 : 16strong
$1 of debt secures $16 of asset
Lot
0.04 ac
1,686 sf · 164 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
Low assessed value (<$25k)+9
Chronic (5+ delinquent years)+6
Total22
Acquire the deed
If the owner never redeems, you can acquire the property — the acquisition play.
Base1
Low assessed value (<$25k)+1
Total2
Risk flagsRepeat delinquentExisting unredeemed tax saleFederal 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
5 certificates · Treasurer
Chronicredeemed 3 of 3 resolved · median 718 days to redeem · 1 currently unredeemed · 5 delinquent years (2001–2022)
Tax year 2022Unredeemedcert 2024-0383
Sold Jun 17, 2024 for $20 · still unredeemed
Tax year 2019Canceledcert 2021-0068
Sold Jun 22, 2021 for $58
Tax year 2017Redeemedcert 2017-734
Sold Jun 19, 2017 for $13 · redeemed Mar 27, 2018 (281 days)
Paid $43 to redeem · $7 interest to the certificate holder
Tax year 2013Redeemedcert 2013-706
Sold Jun 17, 2013 for $20 · redeemed Jun 5, 2015 (718 days)
Paid $54 to redeem · $20 interest to the certificate holder
Tax year 2001Redeemedcert 2001-3419-01
Sold Jun 18, 2001 for $20 · redeemed Feb 10, 2012 (3889 days)
Paid $20 to redeem
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…
SMYTH, DUSTIN H & SMYTH, CYNTHIA R
Treasurer says…
SMYTH, DUSTIN H
Mailing: SMYTH, DUSTIN H 516 ADAIR ST DE SOTO IA 50069-1039
Owners of record · Assessor
SMYTH, DUSTIN HTitle Holder1979-08-174941/785
SMYTH, CYNTHIA RTitle Holder
LUMSDEN, ROBERT OContract Buyer1979-10-294964/701
Property details
Assessor
Location
- City
- None Listed
- Zip
- None Listed
- Jurisdiction
- Des Moines
- District/Parcel
- 070/00042-000-000
- Geoparcel
- 7924-26-380-023
- Status
- Active
- School
- Des Moines
- Nbhd/Pocket
- DM86/Z
- Tax Authority Group
- DEM-C-DEM-770131
- Submarket
- Northeast Des Moines
- Appraiser
- Brett Tierney, 515-286-3019
Land
- Square Feet
- 1,680
- Acres
- 0.039
- Frontage
- 40
- Depth
- 42
- Topography
- Normal
- Shape
- Rectangle
- Vacancy
- Rear or Landlocked
- Unbuildable
- No
Lot dimensions
GIS · centroid 41.6152, -93.6121
Acres: 0.039
Lot sqft: 1,686
Perimeter: 164 ft
What's on it
Assessor · refreshed 4w ago
Year
1960
Beds/Baths
—/—
Grade
5
Building & structure detail
1 record · Assessor
Detached Structure # id=101
- Occupancy
- Garage
- Construction Type
- Frame
- Measurement Code
- Dimensions
- Measure 1
- 14
- Measure 2
- 22
- Grade
- 5
- Year Built
- 1960
- Condition
- Poor
Zoning
1 record · Assessor
| Zoning | Description | SF | Assessor Zoning |
|---|---|---|---|
| N5 | N5 Neighborhood District | — | Residential |
Photos
1 · Assessor
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
1999
$230
$0
$230
Residential
$18
Sept: $15
March: $3
+9.5%
1997
$210
$0
$210
Residential
~$4
+10.5%
1995
$190
$0
$190
Residential
~$4
—
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$99
Interest rate2% / mo (≈24% / yr)
SaleJun 2026
Earliest redemption noticeMar 2028
Earliest deed eligibilityJun 2028
Certificate hard capJun 2029
If redeemed at 12 mo$123+$24 interest
If redeemed at its history avg~1629 days → Nov 2030 · 54 mo$206+$107 interest
If taken to deed$1.6k 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 $2/moschedule
1 year12 mo · $123 total+$24
Redemption notice21 mo · $141 total+$42
Deed eligibility24 mo · $147 total+$48
Hard cap36 mo · $170 total+$71
marks the statutory milestones from the timeline above. Flat 2%/mo on the $99 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.