Polk County, IA Accessory Structures: ADU Owner Occupancy (2026)

Article 4, Division 4, Section 2(F)(5) of the Polk County Zoning Ordinance ties every accessory dwelling unit to owner-occupancy: the legal owner of the parcel must reside on site, and either the primary house or the ADU has to be that owner's legal residence, as shown in title records and by claiming the homestead tax credit on the property. To back the promise up, subsection (5)(a) requires the owner to record a covenant or deed restriction, in a form the County accepts, warning future buyers that the ADU is restricted and must be eliminated, with its floor area folded back into the primary dwelling or restored to accessory space, if the owner-occupancy condition lapses.

The ordinance does carry a hardship path: under (5)(b), an owner called into military service, sent on a temporary job assignment or sabbatical, performing voluntary service, or placed in a hospital, nursing home or assisted-living facility for medical care can apply within 90 days of that event for an extension of the deed restriction's expiration, good for up to 12 months, but only with a Conditional Use Permit approved by the Board of Adjustment. Polk County's Public Works Planning and Development section reviews ADU applications and the recorded covenant against the homestead tax credit record on file with the County Assessor before signing off.