Parcel 26-5S-15-00480-002
Owners
GIPSON RAY D
GIPSON BARBARA ANN
GIPSON BARBARA ANN
328 SW JACKSON CT
LAKE CITY, FL 32024
Parcel Summary
| Location | 326 SW JACKSON CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 3: COUNTY |
| Acreage | 14.5000 |
| Section | 26 |
| Township | 5S |
| Range | 15 |
| Subdivision | DIST 3 |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Additional Site Addresses
328 SW JACKSON CT
Legal Description
THE W 13.33 AC OF NE1/4 OF NE1/4 & E 316.80 FTOF N 161.30 FT OF NW1/4 OF NE1/4.
365-705, DC 1305-1369, WD 1305-1372,
WD 1307-2456,
Working Values
| 2025 | |
|---|---|
| Total Building | $48,962 |
| Total Extra Features | $100 |
| Total Market Land | $87,000 |
| Total Ag Land | $0 |
| Total Market | $136,062 |
| Total Assessed | $77,021 |
| Total Exempt | $50,722 |
| Total Taxable | $26,299 |
| SOH Diff | $59,041 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $47,603 | $43,516 | $37,627 | $31,728 | $29,012 | $26,746 |
| Total Extra Features | $100 | $100 | $100 | $100 | $100 | $100 |
| Total Market Land | $72,500 | $72,500 | $87,000 | $53,650 | $52,281 | $52,281 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $120,203 | $116,116 | $124,727 | $85,478 | $81,393 | $79,127 |
| Total Assessed | $74,850 | $72,670 | $70,553 | $68,498 | $67,552 | $66,033 |
| Total Exempt | $49,850 | $47,670 | $45,553 | $43,498 | $42,552 | $41,033 |
| Total Taxable | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 |
| SOH Diff | $45,353 | $43,446 | $54,174 | $16,980 | $13,841 | $13,094 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1307/2456 | 2015-11-21 | U | 11 | WARRANTY DEED | Improved | $100 | Grantor: JUDITH I WALTON Grantee: RAY D & BARBARA ANN GIPSON (H/W) |
| WD 1305/1372 | 2015-11-21 | Q | 01 | WARRANTY DEED | Improved | $64,900 | Grantor: JUDITH I WALTON Grantee: RAY D & BARBARA ANN GIPSON (H/W) |
Buildings
Building # 1, Section # 1, 29012, SFR
| Type | Model | Heated Sq Ft | Repl Cost New | YrBlt | WAY | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1050 | $75,326 | 1976 | 1976 | 0.00% | 35.00% | 65.00% | $48,962 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 03 | BELOW AVG. |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 02 | WALL BD/WD |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 06 | VINYL ASB |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 2.00 | |
| BTH | Bathrooms | 1.00 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 01 | 01 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0261 | PRCH, UOP | 1.00 | $0.00 | 2013 | 100% | $100 |
Land Lines
Personal Property
None
Permits
None
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 April 30, 2025.