Permitting Authorities / Polk County, Iowa - Public Works, Building Services

Do you need a permit to replace a roof in Polk County, IA?

Adopted code

Polk County, Iowa - Public Works, Building Services

Yes, a permit is required to replace a roof in Polk County, IA, issued by Polk County, Iowa - Public Works, Building Services. Per Polk County's own Building Services webpage, permit applications are submitted through the county's online portal (OpenGov); a paper permit application is available on request by contacting staff. Contractors must register with the county through the portal before filing an application. Building Services can be reached at 515-286-3705 to schedule inspections, which are handled first-come, first-served, and the permit holder (or their representative) is responsible for calling in inspection requests.

Roof code checklist: Polk County, IA

ItemAnswerCode citeSourceVerified
Permit to replace a roofYespolk-county-construction-code-202...2026-08-08
Repair permit thresholdPublishedR105.2polk-county-construction-code-202...2026-08-08
Layer limit / roof-overPublishedR908.3.1.1polk-county-construction-code-202...2026-08-08
Deck & sheathingPublishedpolk-county-construction-code-202...2026-08-08
Drip edgeYespolk-county-construction-code-202...2026-08-08
Ice & water shieldYespolk-county-construction-code-202...2026-08-08
Mid-roof inspectionNopolk-county-construction-code-202...2026-09-01
Impact-resistant (Class 4) roofingNopolk-county-construction-code-202...2026-08-08
Wind design criteriaPublishedpolk-county-construction-code-202...2026-08-08
Adopted codePublishedSec. 20.2.4polk-county-construction-code-202...2026-08-08
Contractor license / registrationYes91C.pdf2026-08-08
Sales & use taxPublishedSec. 423.2(6)revenue.iowa.gov2026-08-08

Each row comes from the sourced record on this page; full wording is in the table below. "Not published" means no official source for that item was found when the record was last verified.

Jurisdiction
Polk County, Iowa
Jurisdiction type
county
Address
5885 NE 14th St, Des Moines, IA 50313
Contact
  • url: https://www.polkcountyiowa.gov/public-works/planning-development/building-services/
  • phone: 515-286-3705
Permit portal
Roofing permit required
Required
Contractor registration required
Required
Registration details
  • license: STATE LAYER: Iowa Code chapter 91C ("Construction Contractors"), read in full, requires a "contractor" - a person who engages in the business of construction as defined for Iowa employment-security-law purposes, which includes roofing work - to register with the director of the Iowa department of inspections, appeals, and licensing before doing business anywhere in the state, including unincorporated Polk County. A person who earns less than $2,000 annually from construction work, or who performs work only on the person's own property, is not a "contractor" under this chapter and is exempt. Registration requires proof of workers' compensation coverage (or an exemption/relief statement) and an employer account number or special contractor number from Iowa Workforce Development; out-of-state contractors additionally need a $25,000 surety bond or a Department of Transportation prequalification statement. This is a contractor-specific state registration, distinct from generic municipal business-tax licenses. Polk County's own Construction Code (Chapter 20, read in full) does not impose any additional county-level roofing-contractor registration or license beyond referencing the state-licensed electrical, plumbing and mechanical trades under Iowa Code chapters 103 and 105, neither of which covers roofing.
Permit process note
Per Polk County's own Building Services webpage, permit applications are submitted through the county's online portal (OpenGov); a paper permit application is available on request by contacting staff. Contractors must register with the county through the portal before filing an application. Building Services can be reached at 515-286-3705 to schedule inspections, which are handled first-come, first-served, and the permit holder (or their representative) is responsible for calling in inspection requests.
Adopted code
Polk County has adopted the 2021 Edition of the International Residential Code for One- and Two-Family Dwellings (including Appendix F and Appendix M) by reference at Polk County Construction Code (county code Chapter 20) Sec. 20.2.4, "Polk County Residential Code," governing one- and two-family dwellings and townhouses up to three stories in unincorporated Polk County. The ordinance was enacted effective September 2, 2024. Section 20.2.4 lists 39 numbered amendment items to the 2021 IRC (running from Section R101.1 through Section R507.3, then jumping directly to Chapter 11 Energy Efficiency); read in full, none of the 39 items touches IRC Chapter 9 (Roof Assemblies).
Drip edge
Required — Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies), so the base 2021 IRC drip-edge provision applies unmodified. About drip edge
Ice & water shield
Required — Polk County's own Table R301.2(1) insert at Construction Code Sec. 20.2.4, item 18 (applicable to the 2021 IRC as adopted for unincorporated Polk County), lists "Ice Shield Under Layment Required: Yes" as a filled-in table cell for the jurisdiction. The same table appears verbatim on the Building Services webpage. About ice & water barrier
Mid-roof inspection
Not required — No mid-roof, dry-in, underlayment or in-progress roofing inspection is required in unincorporated Polk County, and the negative rests on an enumeration rather than on silence. The County adopts the 2021 International Codes, and its Polk County Construction Code Chapter 20 (adopted effective September 2, 2024) was read in full, all 48 pages. Chapter 20 contains ZERO occurrences of "R109", the IRC section that sets the inspection scheme, so the County does not amend it and the base IRC inspections govern unaltered. Section R109 of the 2021 IRC was then read directly, and it enumerates its stages exhaustively: R109.1.1 foundation, R109.1.2 plumbing/mechanical/gas/electrical rough, R109.1.3 floodplain, R109.1.4 frame and masonry, R109.1.5 other inspections, R109.1.5.1 fire-resistance-rated construction, and R109.1.6 final. There is no roof-covering stage anywhere in it. Measured across the whole of Section R109, the word "roof" appears exactly ONCE, and it settles the question in the opposite direction from a mid-roof inspection: R109.1.4 provides that "Inspection of framing and masonry construction shall be made after the roof, masonry, framing, firestopping, draftstopping and bracing are in place." The frame inspection is therefore taken AFTER the roof is on, not partway through it. Two further checks on the County side agree. Its published Residential Handouts list -- new house, slopes, LP tank, pool, pole barn, wall detail, deck, egress window, basement finish, detached garage, electrical service, radon -- contains no roofing handout, where a county that inspected reroofs partway through would be expected to publish one. And the County's online permit portal, under the heading "The following permit records are those projects for which a permit is required", enumerates every permit type it offers and includes no roofing or reroof type. ONE DEFECT IN THE COUNTY'S OWN DOCUMENT, reported because a roofer reading it would be misled: the table of contents of Chapter 20 lists "20.5 Inspections and Investigations", but the enacted body of the ordinance runs 20.4 Permits straight to 20.5 Records, and contains no such section. The promised inspections section does not exist in the text. That absence is why the IRC scheme governs, and it does not create a roofing inspection. NOTE the residual discretion, which is real: R109.1.5 gives the building official authority to "make or require any other inspections to ascertain compliance", so an inspector may look at a particular roof. That is discretionary authority, not a scheduled mid-roof stage a roofer must build into a job.
Impact-resistant roofing
Not required — Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies); no UL 2218 or Class 4 impact-resistance requirement appears anywhere in the 48-page Construction Code, including its own Table R301.2(1) insert (which fills in snow, wind, seismic and ice-shield criteria but includes no windborne-debris or impact-rating column).
Repair permit threshold
The Polk County Construction Code amends IRC Section R105.2 (Work Exempt from Permit) to route to the county's own exemption list at Sec. 20.1.11 of Chapter 20. That list, read in full (17 building-permit exemption items plus separate lists for electrical/gas/mechanical/plumbing work, general repairs, and grading), contains no exemption for re-roofing or reshingling at any size or dollar value. The county's 2026 Public Works Fee Schedule's general Building Permit Valuation Table begins at a "$1-$500" valuation tier with a base fee, i.e. no minimum-valuation floor below which a residential building permit is not required.
Wind design criteria
Table R301.2(1) (Climatic and Geographic Design Criteria) as filled in by Polk County at Construction Code Sec. 20.2.4, item 18, applicable to the 2021 IRC for unincorporated Polk County: Ground snow load 30 psf; ultimate design wind speed 115 mph; seismic design category A; weathering (concrete masonry) Severe; frost line depth 42 inches; termite damage No; winter design temp -5 F; ice shield underlayment required Yes; flood hazards NFIP effective date 2-1-2019; air freezing index 1833; mean annual temperature 48.6 F.
Roof layer limit / recover
Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies), so the base 2021 IRC provisions on roof recovering and layer limits apply unmodified. Base-code rule, read at 2021 IRC Section R908.3.1.1 (Roof recover not allowed) and quoted here rather than left behind the ICC paywall: a roof recover "shall not be permitted" where "the existing roof has two or more applications of any type of roof covering" (nor where the existing covering is water soaked or deteriorated, or is slate, clay, cement or asbestos-cement tile). One existing layer may therefore be recovered; a second existing layer forces tear-off to the deck.
Deck & sheathing requirements
Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies), so the base 2021 IRC provisions on roof deck sheathing apply unmodified.
Sales & use tax
The Iowa Department of Revenue's own published Local Option Sales Tax (LOST) workbook, "LOST by County" tab (effective 7/1/2026), lists unincorporated Polk County with no local option sales tax, for a total rate of 6% (the state base rate only). Rates vary by city within Polk County: most incorporated cities in the county carry a 1% local option tax for a combined 7% total (e.g. Des Moines, Altoona, Bondurant, Clive, Grimes, Johnston, West Des Moines, Windsor Heights), while Ankeny, Norwalk, Saylorville and Waukee are listed with no local option tax and remain at 6%. A roofer should confirm the rate for the specific city or unincorporated township where the job site sits rather than assume a single county-wide rate. HOW IOWA TAXES A ROOF IS UNUSUAL, AND IT CUTS BOTH WAYS. Iowa Code section 423.2(6) makes a list of enumerated services taxable at the state rate, and paragraph (l) of that list reads, in its entirety, "Roof, shingle, and glass repair." Against that, section 423.3(37) exempts "the sales price of services on or connected with new construction, reconstruction, alteration, expansion, remodeling." The materials side flips with the labour side. Under section 423.2(1)(b)(1), materials sold to a contractor "for the erection of buildings and other structures or for the reconstruction, alteration, expansion, or remodeling of buildings and other structures are retail sales of tangible personal property," on which the contractor pays the tax as consumer, while materials sold "for use in repairs to or for installation in existing buildings and other structures are purchases for resale." So a job characterised as a repair carries taxable labour and resale-purchased materials, and a job characterised as reconstruction or remodeling carries exempt labour and taxed materials. Which branch a particular tear-off and replacement falls into is a fact-specific question the statute does not answer, and it changes who owes the tax rather than only how much, so settle it with an accountant rather than assume it.

The permitting authority for unincorporated Polk County, Iowa, the state's most populous county, seated at Des Moines. Polk County's own Construction Code (Chapter 20 of the county code) states plainly that it governs building, including one- and two-family dwellings, "in unincorporated Polk County." Building Services reviews plans, issues permits and inspects construction only in the unincorporated areas of the county; it does not reach the many incorporated cities inside Polk County's borders, including Des Moines, West Des Moines and Ankeny, each of which operates its own separate building-permit function and should be looked up as its own record.

Hail reports near the center of Polk County, IA

Reports, last 24 months
26
Largest, last 24 months
2.25 in Sep 8, 2026
Most recent
Sep 8, 2026 2.25 in
Reports, last 5 years
51
5 most recent reports, last 5 years
DateHail sizeDistance
Sep 8, 20262.25 in4 mi NNW
Sep 8, 20261.75 in5 mi ENE
Sep 8, 20261.50 in4 mi NNE
Sep 8, 20261.25 in5 mi ENE
Sep 8, 20261.25 in2 mi NE

Source: NOAA Storm Prediction Center severe weather database and daily storm reports (reports since the start of the current year are preliminary), within 10 miles of the center of Polk County, IA. Data through Sep 23, 2026. A report is an observation, not a damage record.

Working an insurance claim in Polk County, IA? Everything on this page (drip edge, ice & water shield, inspections, Class 4 rules) formatted as a claim-ready evidence pack: verbatim ordinance quotes, code section cites, verification dates, and official source links, ready to attach to a supplement. See a real sample pack (PDF, 4 pages, free).

NOAA storm reports show hail up to 2.25 in within 10 miles of the center of Polk County, IA on September 8, 2026. If you are writing supplements for those roofs, the pack has this jurisdiction's code items with sources.

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Sources

Roofing questions: Polk County, IA

Do you need a permit to replace a roof in Polk County, IA?

Yes, a permit is required to replace a roof in Polk County, IA. The Polk County Construction Code amends IRC Section R105.2 (Work Exempt from Permit) to route to the county's own exemption list at Sec. 20.1.11 of Chapter 20. That list, read in full (17 building-permit exemption items plus separate lists for electrical/gas/mechanical/plumbing work, general repairs, and grading), contains no exemption for re-roofing or reshingling at any size or dollar value. The county's 2026 Public Works Fee Schedule's general Building Permit Valuation Table begins at a "$1-$500" valuation tier with a base fee, i.e. no minimum-valuation floor below which a residential building permit is not required.

Is ice & water shield required in Polk County, IA?

Yes. Polk County's own Table R301.2(1) insert at Construction Code Sec. 20.2.4, item 18 (applicable to the 2021 IRC as adopted for unincorporated Polk County), lists "Ice Shield Under Layment Required: Yes" as a filled-in table cell for the jurisdiction. The same table appears verbatim on the Building Services webpage.

Is drip edge required in Polk County, IA?

Yes. Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies), so the base 2021 IRC drip-edge provision applies unmodified.

Can you roof over an existing roof in Polk County, IA?

Polk County adopts the 2021 International Residential Code by reference at Construction Code Sec. 20.2.4. Its amendment list there (39 numbered items, read in full) does not touch IRC Chapter 9 (Roof Assemblies), so the base 2021 IRC provisions on roof recovering and layer limits apply unmodified. Base-code rule, read at 2021 IRC Section R908.3.1.1 (Roof recover not allowed) and quoted here rather than left behind the ICC paywall: a roof recover "shall not be permitted" where "the existing roof has two or more applications of any type of roof covering" (nor where the existing covering is water soaked or deteriorated, or is slate, clay, cement or asbestos-cement tile). One existing layer may therefore be recovered; a second existing layer forces tear-off to the deck.

Do roofing contractors need a license or registration in Polk County, IA?

Yes. STATE LAYER: Iowa Code chapter 91C ("Construction Contractors"), read in full, requires a "contractor" - a person who engages in the business of construction as defined for Iowa employment-security-law purposes, which includes roofing work - to register with the director of the Iowa department of inspections, appeals, and licensing before doing business anywhere in the state, including unincorporated Polk County. A person who earns less than $2,000 annually from construction work, or who performs work only on the person's own property, is not a "contractor" under this chapter and is exempt. Registration requires proof of workers' compensation coverage (or an exemption/relief statement) and an employer account number or special contractor number from Iowa Workforce Development; out-of-state contractors additionally need a $25,000 surety bond or a Department of Transportation prequalification statement. This is a contractor-specific state registration, distinct from generic municipal business-tax licenses. Polk County's own Construction Code (Chapter 20, read in full) does not impose any additional county-level roofing-contractor registration or license beyond referencing the state-licensed electrical, plumbing and mechanical trades under Iowa Code chapters 103 and 105, neither of which covers roofing.

What building code does Polk County, IA use?

Polk County has adopted the 2021 Edition of the International Residential Code for One- and Two-Family Dwellings (including Appendix F and Appendix M) by reference at Polk County Construction Code (county code Chapter 20) Sec. 20.2.4, "Polk County Residential Code," governing one- and two-family dwellings and townhouses up to three stories in unincorporated Polk County. The ordinance was enacted effective September 2, 2024. Section 20.2.4 lists 39 numbered amendment items to the 2021 IRC (running from Section R101.1 through Section R507.3, then jumping directly to Chapter 11 Energy Efficiency); read in full, none of the 39 items touches IRC Chapter 9 (Roof Assemblies).