Primary documents first
Open the records behind the record.
Every core figure on this site traces to a government source. News reporting supplies civic context only where a primary payment series is not publicly available.
Polk County Assessor commercial inventory
Parcel owners, occupants, addresses, class, value, characteristics, and coordinates.
https://www.assess.co.polk.ia.us/cgi-bin/web/tt/infoqry.cgi?tt=downloads/downloadsAssessor adjustments by category — City of Des Moines
Annual statutory exemption and abatement totals from 2008 through 2025.
https://www.assess.co.polk.ia.us/cgi-bin/web/tt/query.cgi?tt=adjustments/juris_values_cat&juris=DMAssessor regular levies — Des Moines
Published taxing-district levy combinations, including Des Moines City / Des Moines Schools.
https://www.assess.co.polk.ia.us/cgi-bin/web/tt/info.cgi?tt=taxes/byjuris&yr=2024&kind=LeviesAssessor rollback table
Official Iowa property-tax rollback percentages by class and year.
https://www.assess.co.polk.ia.us/cgi-bin/web/tt/info.cgi?tt=taxes/rollbackCity of Des Moines research and budget
Official budget materials supporting the FY2028 and FY2029 gap projections.
https://www.dsm.city/departments/finance/research_and_budget.phpIowa Code Chapter 427
State law governing property-tax exemptions.
https://www.legis.iowa.gov/docs/code/427.pdfSource hierarchy
County parcel and valuation records control property-level fields. County tables control historical categories. State and local government documents control law, rollbacks, levy rates, and budget projections. Secondary reporting is labeled and never silently converted into a primary-source claim.