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The Polk County Assessor’s Office is the tax assessor for Polk County, Iowa. The Polk County Assessor is responsible for assessing the value of real property located within Polk County, Iowa, for the purposes of taxing that property. The Polk County Assessor does not set tax rates, but simply assesses property values. The current Polk County Assessor is Randy Ripperger.
Polk County is the most populous county in Iowa. At the 2010 Census, the population of Polk County was 430,640. More than 14 out of every 100 Iowans live in Polk County. The County seat of Polk County is Des Moines. Polk County is in the Des-Moines- West Des Moines Iowa Statistical Area. Polk County contains the cities, villages, communities, or towns of: Alleman, Altoona, Ankeny, Bondurant, Carlisle, Clive, Des Moines, Elkhart, Granger, Grimes, Johnston, Mitchellville, Norwalk, Pleasant Hill, Polk City, Runnells, Sheldahl, Urbandale, West Des Moines, Windsor Heights, Saylorville, Avon, Berwick, Enterprise, Farrar, Allen, Beaver, Bloomfield, Camp, Clay, Crocker, Delaware, Douglas, Four Mile, Franklin, Jefferson, Lee, Lincoln, Madison, Saylor, Union, Walnut, Washington, and Webster. If you have questions about whether your property is located in Polk County and do not see the name of your city, town, or township on this list, you can contact the assessor for more information.
In Iowa, the County Assessor has several administrative and statutory duties. The primary role of the Polk County Assessor is to assess all real property within Polk County for tax purposes.
The goal of the Polk County Assessor’s Office is to provide accurate, fair, and equitable tax assessments for real property taxpayers in the county. The assessor is responsible for residential, multi-residential, commercial, industrial, and agricultural classes of property. However, the Polk County Assessor is not responsible for assessing all real property in the county; state law provides some exemptions. The Polk County Assessor complies with all applicable state statutes and regulations.
The Polk County Assessor’s responsibilities include: discovering, listing, and valuing real property for tax purposes. Real property is valued every two years, with the effective date of the assessment being January 1st of the current year. The assessor determines the full or partial value of any new construction or improvements depending on their state of completion on January 1st. Real property includes land and improvements to land. Improvements refers to houses, outbuildings, office buildings, warehouse, and other permanent structures on land. Improvements also includes other permanent, affixed improvements, such as fences or swimming pools.
As with most other states, in Iowa the valuation of real property is determined according to professionally accepted mass appraisal techniques, including but not limited to the following: (1) comparing sales of properties with known or recognized values, taking into account location, zoning, and current functional use (also known as the sales comparison approach); (2) the income approach; and (3) the cost approach. The tax assessor uses these values to assess the property value, but is not responsible for setting tax rates within the county. Furthermore, not all types of property are assessed at fair market value.
Real property values can change for a number of reasons. Any improvements to the property including: remodeling or rehabilitating existing improvements or adding new improvements can change the value. Destroying or removing improvements may decrease or increase the value. Market trends or conditions can also influence value. The Polk County tax assessor considers all of these factors when determining a value for a piece of real property.
There are a number of full or partial property tax credits or exemptions available for real property owners in Iowa. These exemptions include: homestead tax credits; family farm tax credits; military service tax credits and exemptions; industrial partial exemption; and forest and fruit trees reserves. While these credits and exemptions impact the amount of taxes that a property owner has to pay on a piece of real property, they do not actually reduce the assessed value of the property.
Iowa has a convenient online system for paying taxes. This is located at the Iowa Department of Revenue’s E-file website: https://tax.iowa.gov/efile-pay.
In Polk County, Iowa, the County Assessor is appointed to his or her position for a six-year term. by the Conference Board. The Conference Board consists of members of the Board of Supervisors, the Mayors of all the incorporated cities, and a member of each school district in the jurisdiction. To be eligible to be a tax assessor, a person must have a high school diploma or GED and pass an examination administered by the Iowa Department of Revenue. To be reappointed, an assessor must complete continuing education, amounting to 150 hours of classroom instruction during their term. The current Polk County Assessor is Randy Ripperger.
You can reach the Polk County Assessor during business hours, which are Monday-Friday 7:00am-5:00pm CST:
Polk County Assessor’s Office
Polk County Administration Building
111 Court Ave, Room 195
Des Moines, IA 50309
Phone: 515-286-3014
Fax: 515-286-3386
Email: polkweb@assess.co.polk.ia.us
Randy Ripperger is the current Polk County Assessor. He is an appointed official serving a six-year term. He was appointed by the Polk County Conference Board, and must complete 150 hours of continuing education to be eligible for re-appointment at the conclusion of his six-year term. Polk County is the largest county in Iowa. The Polk County Assessor uses comparable market values to assess the value of most real property in Polk County for the purposes of taxation, but agricultural property is not assessed using fair market value.