The $2.528 billion total is not all tax-exempt property in Des Moines. It is the net exempt value identifiable in the county’s commercial and multi-residential inventory export.

01

Government property is absent.

City, county, state, federal, and public-school property may never enter this assessed commercial inventory. The Polk County Abstract of Assessment is required for that broader context and has not yet been acquired.

02

Residential-class exemptions are absent.

The source file is a commercial inventory. Exempt parcels classified strictly as residential can sit outside it.

03

A scenario is not a bill.

The calculator applies documented rollback and levy inputs to net exempt value. It does not account for every district, credit, cap, statutory exception, or future classification decision.

04

Categories are descriptive.

Hospital, School, Church, Charitable, Care Facility, and Other are editorial navigation groups. They do not establish legal exemption grounds.

05

Addresses and names can lag reality.

Assessor data reflects the county’s record at export time. Organizations can use legal ownership entities, and occupants can differ from owners.

06

Public data can contain errors.

The county remains the source of record. Readers can report possible presentation errors here; changes are reviewed by a human and published in the corrections log.