Parcel 26-3S-15-00260-003
Owners
LEE DAVID P
LEE JODY W
LEE JODY W
277 NW JESSUP CT
LAKE CITY, FL 32055
Parcel Summary
| Location | 277 NW JESSUP CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 3: COUNTY |
| Acreage | 2.1500 |
| Section | 26 |
| Township | 3S |
| Range | 15 |
| Subdivision | DIST 3 |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Additional Site Addresses
291 NW JESSUP CT
Legal Description
E 210 FT OF N 655 FT OF E1/2OF NE1/4 OF NE1/4, EX E 210
FT OF THE N 210 FT DESC IN
ORB 605-143.
ORB 361-435,
Working Values
| 2025 | |
|---|---|
| Total Building | $127,921 |
| Total Extra Features | $29,040 |
| Total Market Land | $25,800 |
| Total Ag Land | $0 |
| Total Market | $182,761 |
| Total Assessed | $128,339 |
| Total Exempt | $50,722 |
| Total Taxable | $77,617 |
| SOH Diff | $54,422 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $119,928 | $109,644 | $94,801 | $87,942 | $69,818 | $64,364 |
| Total Extra Features | $29,040 | $29,040 | $29,040 | $16,690 | $16,690 | $16,690 |
| Total Market Land | $17,200 | $17,200 | $17,200 | $17,200 | $17,053 | $17,053 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $166,168 | $155,884 | $141,041 | $121,832 | $103,561 | $98,107 |
| Total Assessed | $124,722 | $121,089 | $117,562 | $87,837 | $86,624 | $84,676 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $74,722 | $71,089 | $67,562 | $37,837 | $36,624 | $34,676 |
| SOH Diff | $41,446 | $34,795 | $23,479 | $33,995 | $16,937 | $13,431 |
Document/Transfer/Sales History
None
Buildings
Building # 1, Section # 1, 69818, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1528 | 1584 | $196,802 | 1979 | 1979 | 0.00% | 35.00% | 65.00% | $127,921 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 32 | HARDIE BRD |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 06 | VINYL ASB |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 2.00 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
Land Lines
Personal Property
None
Permits
TRIM Notices
Disclaimer
All parcel data on this page is for use by the Columbia County Assessor for assessment purposes only. The summary data on this page may not be a complete representation of the parcel or of the improvements thereon. Building information, including unit counts and number of permitted units, should be verified with the appropriate building and planning agencies. Zoning information should be verified with the appropriate planning agency. All parcels are reappraised each year. This is a true and accurate copy of the records of the Columbia County Assessor's Office as of June 23, 2025.