Documented public-record analysis
Five ways into the same ledger.
Each article starts with primary records, separates reported facts from calculations, and discloses where AI assisted the work.
Featured explainer · 7 minute read
Exemptions and abatements are not the same thing
Urban Revitalization is the largest adjustment in Des Moines. It is also temporary — and legally different from a church, school, hospital, or charity exemption.
Read articleAnalysis · 7 min
Des Moines’ PILOT program: the pledge, the pause, and the 2026 request
Hospitals once pledged $860,000 a year in voluntary payments. Reported payments stopped for at least five fiscal years while other exempt authorities continued to contribute.
Read article 03Analysis · 8 min
How Iowa property tax actually works: the rollback step
Why assessed value multiplied by the levy is the wrong calculation — and how leaving out one state-set percentage can double the answer.
Read article 04Analysis · 8 min
The 25 largest tax-exempt property records in Des Moines
Hospitals and universities dominate the top of the roll. Here is what the Assessor’s records show — with partial exemptions treated correctly.
Read article 05Analysis · 7 min
What “tax-exempt property” means in Des Moines
A plain-language guide to what the Assessor’s exempt classification does — and does not — tell you about a property.
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