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Des Moines, IA Local Taxes & Fees: Vacancy Tax (2026)

Significant Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Registration deadline
10 days after property becomes vacant
License required
Vacant property registry business license
Small-vacancy exemption
Actively listed and vacant under 180 days
Violation
Unlicensed operation is a municipal infraction
Governing law
Municipal Code ch. 61, art. II

Summary

Des Moines has no vacancy tax. Owners of vacant residential or commercial property must register within 10 days, hold a vacant property registry license, and pay registration and inspection fees set by city council resolution.

(1)Any owner(s) of any vacant property located within the city shall register the property as required by this chapter within ten days of a property becoming vacant.(2)No owner(s) shall own any vacant property unless that owner(s) holds a valid vacant property registry business license for such property.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 38 Update 1).

Full Breakdown

Municipal Code § 61-63 requires any owner of a vacant residential, accessory, or commercial property inside Des Moines city limits to register it within 10 days of becoming vacant, and bars owning a vacant property without a valid registry business license. Owners must supply contact and insurance information (§ 61-66); registration, inspection, and license fees are set by city council resolution rather than as fixed dollar amounts in the code text. Properties actively marketed for sale under 180 days with a maintained exterior are exempt (§ 61-64). This is a regulatory registration and licensing program run by the Neighborhood Inspection Division, not an ad valorem property tax.

Violations & Fines

Running a vacant property without a valid registry license is a municipal infraction under § 61-69. The administrator can revoke the license after notice, and unpaid fees are collected as a special assessment or personal judgment.

Frequently Asked Questions

Does Des Moines charge a vacancy tax?
No. Des Moines has no ad valorem vacancy tax. Instead, Municipal Code § 61-63 requires a vacant property registry license and fees, administered by the Neighborhood Inspection Division, for any vacant residential or commercial property in the city.
How long can a property sit vacant before Des Moines requires registration?
Registration is due within 10 days of a property becoming vacant. An exception applies if the property has been vacant less than 180 days, is actively listed for sale, and its exterior is being maintained (§ 61-64).

Sources & Official References

Other rules in Des Moines

Fire Regulations: Fire Pits & Backyard FiresSignificant RestrictionsParking Rules: Curb Color RulesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Coyote ManagementHeavy RestrictionsAnimal Ordinances: MicrochippingSome RestrictionsFire Regulations: Smoke DetectorsSome Restrictions

All Des Moines rules

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