Polk County, IA tax sales
How tax lien certificate sales work in Polk County, seat of Des Moines: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 29, 2026 against official county and state sources.
New here? Read how Iowa tax sales work, the difference between a lien and a deed, and redemption periods.
How Polk County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Polk County Treasurer
- Frequency
- annual
- Typical timing
- The Treasurer states "The annual tax sale takes place in June of each year." The 2026 terms set the sale for Monday, June 15, 2026, with bidding that "begins at 8:00 a.m. and closes at approximately 11:00 a.m." Online adjourned sales follow on July 20, 2026, September 21, 2026, November 16, 2026, January 18, 2027, March 15, 2027 and April 19, 2027 when bidders are registered by 5:00 p.m. 14 days before the adjourned date and parcels remain available.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Registration is online only through GovEase. The Treasurer's page says "To register for the Polk County Annual Tax Sale, visit www.govease.com" and the 2026 terms state "No mailed, emailed or in person registrations will be accepted." For 2026, registration opened at 8:00 a.m. on Monday, May 18, 2026 and closed at 5:00 p.m. on Friday, June 5, 2026. Each bidder pays a non-refundable $40.00 registration fee through GovEase, completes an online W-9 (or W-8BEN for non-resident aliens and foreign businesses), completes an online direct deposit authorization for a checking account, and uploads a Certificate of Existence from the Iowa Secretary of State or a Trade Name Verification Statement from the Polk County Recorder if applicable. Bidders must be 18 or older on the sale date. GovEase bidder support is listed at (769) 208-5050 or [email protected].
Polk County runs a bid-down-ownership-interest certificate sale under Iowa Code Chapter 446. Delinquent taxes on each parcel open at a 100% undivided interest and "bid downs" move in whole percentage points from 99% to 1%; ties at the lowest percentage are broken by random selection. The 2026 sale is not a live auction: pre-bids are required and were uploaded from 8:00 a.m. Thursday, June 11, 2026 through 7:45 a.m. Monday, June 15, 2026, with no bids accepted after that deadline. Winners pay by eCheck or ACH debit through a link on GovEase by 5:00 p.m. on the sale date, covering delinquent taxes, special assessments, interest, collection fees, publishing costs and a $20.00 certificate fee per certificate. Redemption carries interest of 2% per month, counting each fraction of a month as a whole month. Parcels advertised once are regular sales, where the 90-day Notice of Right of Redemption may issue after one year and nine months; parcels advertised for two years are public bidder sales, marked with an asterisk on the published list, where the 90-day notice may issue after nine months. Certificates are canceled if no affidavit of service under Iowa Code 447.12 is filed within three years. Subsequent taxes must be paid online at MyAccount.IowaTaxAndTags.org or they are omitted from the redemption calculation. Certificate assignment carries a $100.00 fee and a Treasurer's tax sale deed costs $25.00 per parcel. The 2026 delinquent tax list was published Wednesday, June 3, 2026 in the Altoona Herald, and parcels were viewable on GovEase to registered users no later than Monday, May 18, 2026. The Treasurer also publishes a Tax Sale Buyer Database at https://taxsale.polkcountyiowa.gov/ with delinquent lists, active sales and available redemption funds. Confirm current-year dates with the office before committing funds.
Register on GovEaseFrom lien to deed
- Run by
- County Treasurer
- Frequency
- none
- Typical timing
- Iowa holds no tax deed auction. The treasurer makes out a treasurer's deed to the certificate holder immediately after 90 days have expired from completed service of the notice of expiration of the right of redemption, once the holder returns the certificate and pays the deed and recording fees.
There is nothing for an investor to bid on at the deed stage in Iowa. The only auction is the June certificate sale. The certificate holder must return the certificate of purchase and remit the deed and recording fees within 90 calendar days after the redemption period expires, or the treasurer cancels the certificate.
Over-the-counter (leftover) purchases
Two routes reach parcels after the June sale. Parcels that remain unsold for want of bidders are carried to adjourned sales, which the treasurer sets at intervals of not more than two months until the next annual sale. Separately, certificates struck to the county at the public bidder sale may be assigned by the county for the total amount due on the date of assignment, or for a compromised amount, under a written agreement filed with the treasurer and a 10 dollar assignment transaction fee. Ask the county treasurer which county-held certificates are available for assignment.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Polk County Treasurer, Property Tax Division
Polk County Administration Building, 111 Court Avenue, Room 154, Des Moines, IA 50309
Official websiteNotes for Polk County
- The Treasurer of record is Mary L. Wells, who signs the annual tax sale terms and conditions.
- Property Tax Division phone is 515-286-3060 and the fax is 515-323-5202; email is [email protected]. The terms and conditions list 515-286-3035 for tax sale certificate questions, duplicate certificates and 1099-INT requests.
- Office hours listed are 7:30 a.m. to 4:30 p.m. Monday through Friday, opening at 9 a.m. on the third Thursday of each month.
- The auction is hosted online by GovEase even though the terms describe the sale as held by the Treasurer at 111 Court Ave in Des Moines; all bids must be submitted through GovEase, so there is no in-person bidding.
- Polk County does not use the Iowa Tax Auction / Zeus platform at iowataxauction.com that several other Iowa counties use. GovEase is the platform named on the county's own tax sale page and in its terms and conditions.
- Delinquent lists are split by mobile home versus real estate, cities versus townships, and regular sale versus public bidder versus public nuisance.
Iowa statewide rules
- Minimum return
- No statutory minimum return; what you earn is set by the share of ownership taken at the sale
- Redemption
- A parcel may be redeemed at any time before the right of redemption expires. After one year and nine months from the date of sale, the certificate holder may serve a notice of expiration of the right of redemption on the person in possession, the person in whose name the parcel is taxed, and every mortgagee, contract vendor, recorded lessor, and other party of record. The right of redemption then ends 90 days after that service is complete, which means the affidavit of service has been filed with the county treasurer. Three shortened tracks exist: nine months from a public bidder sale under section 446.18, and three months from an abandoned-property or public nuisance sale under section 446.19A or 446.19B. After the treasurer delivers the deed, redemption is possible only through an equitable action in district court, and only by a person who could have redeemed during the 90-day window.
- Surplus proceeds
- No surplus arises. The deed conveys the parcel to the certificate holder rather than selling it to the highest bidder, so there are no excess proceeds to distribute. Where the winning bid was less than 100 percent, the deed conveys only that undivided percentage interest in the parcel.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Polk County, Iowa sell tax liens or tax deeds?
- Polk County follows Iowa's tax lien state system.
When is the Polk County tax certificate sale?
- The Treasurer states "The annual tax sale takes place in June of each year." The 2026 terms set the sale for Monday, June 15, 2026, with bidding that "begins at 8:00 a.m. and closes at approximately 11:00 a.m." Online adjourned sales follow on July 20, 2026, September 21, 2026, November 16, 2026, January 18, 2027, March 15, 2027 and April 19, 2027 when bidders are registered by 5:00 p.m. 14 days before the adjourned date and parcels remain available.. Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
How often does Polk County hold tax deed sales?
- none. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
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