Des Moines does not impose a vacancy tax on empty residential or commercial properties; Iowa preemption and Polk County tax structure leave property tax as the sole annual carrying cost.
Unlike cities such as Oakland or San Francisco, Des Moines does not levy a vacancy tax on empty homes, apartments, or storefronts. Iowa Code §17A and the broader municipal-tax framework limit cities to property tax, hotel-motel tax, local-option sales tax, and franchise fees. Vacant properties still incur Polk County property tax based on assessed value, and chronic vacancy can trigger nuisance-abatement under DSM Ch. 28 if structures become unsafe. Iowa's homestead credit and rollback formula apply only to owner-occupied primary residences, providing no relief for vacant investment properties.
No vacancy-tax penalty exists; vacant properties may face Ch. 28 nuisance abatement, demolition liens, or Polk County tax-sale risk for unpaid property taxes.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Des Moines, IA
Des Moines does not have a standalone tenant anti-harassment ordinance. Tenant protections come from Iowa Code 562A.36 retaliation rules and federal Fair Hou...
Des Moines, IA
Des Moines allows ADUs in its neighborhood districts under Municipal Code Chapter 134, with building, electrical, plumbing, and mechanical permits through De...
Des Moines, IA
Des Moines Chapter 134 historically required the owner to live in either the main house or the ADU, backed by a recorded affidavit. Since July 1, 2025, Iowa ...
Des Moines, IA
Des Moines has no city ordinance restricting lawn ornaments on residential property. Chapter 60 (Housing) requires reasonable property maintenance and could ...
Des Moines, IA
Des Moines has no city ordinance regulating residential inflatable holiday displays. Chapter 48 (Noise) standards could theoretically apply to overnight blow...
Des Moines, IA
Des Moines has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed primarily by HOA and cond...
See how Des Moines's vacancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.