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Parcel 23-3S-16-02272-110

Owners

MACKEY STEVEN E
MACKEY MARILOU GALE

102 NW EMPORIA GLN
LAKE CITY, FL 32055

Parcel Summary

Location 102 NW EMPORIA GLN
Use Code 0100: SINGLE FAMILY
Tax District 2: COUNTY
Acreage 5.1300
Section 23
Township 3S
Range 16
Subdivision LAKEWD EST
Exemptions 01: HOMESTEAD (196.031a&b) (100%)

Working Values

2026
Total Building$292,548
Total Extra Features$10,326
Total Market Land$75,000
Total Ag Land$0
Total Market$377,874
Total Assessed$76,505
Total Exempt$76,505
Total Taxable$0
SOH Diff$301,369

Value History

2025 2024 2023 2022 2021 2020
Total Building$296,116$280,938$259,929$237,707$202,803$187,626
Total Extra Features$10,326$10,326$10,326$10,326$10,326$10,326
Total Market Land$75,000$75,000$75,000$75,000$50,000$43,200
Total Ag Land$0$0$0$0$0$0
Total Market$381,442$366,264$345,255$323,033$263,129$241,152
Total Assessed$74,277$72,184$70,082$68,041$263,129$241,152
Total Exempt$74,277$72,184$70,082$68,041$0$0
Total Taxable$0$0$0$0$263,129$241,152
SOH Diff$307,165$294,080$275,173$254,992$0$0

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UReasonTypeV/ISale PriceOwnership
WD 1115/26762007-04-03Q01WARRANTY DEEDVacant$100Grantor: STEVEN & MARILOU MACKEY
Grantee: FRANCES L MACKEY
WD 0953/08682002-05-10P99WARRANTY DEEDVacant$50,000Grantor: KENNETH & SHANNON DISHMAN
Grantee: STEVEN & MARILOU GALE MACKEY
WD 0874/22371999-02-12QWARRANTY DEEDVacant$38,000Grantor: AUDREY BULLARD
Grantee: DISHMAN

Buildings

Building # 1, Section # 1, 185494, SFR

TypeModelsHeated Sq FtRepl Cost NewYrBltYear EffGross AreaOther % DprNormal % Dpr% CondValue
0100011944$356,766200720073,1900.00%18.00%82.00%$292,548

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall17MSNRY STUC
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms2.00
BTHBathrooms2.00
FRFrame03MASONRY
STRStories1.1.
ARArchitectual Type05CONV

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,944100%1,944
FGR99055%544
FOP25630%77
BAS= W8 S10 W29 S32 E15 FOP= S8 E32 N8 W32$ E47 N24 FGR= N8 E5 N29 W30 S29 E10 S8 E15$ W15 N8 W10 N10$.
185494

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0166CONC,PAVMT3442.00$3.002007100%$10,326

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
0133SFR LAKERSF-2.00.001.00$75,000.00/LT5.131.00$75,000

Personal Property

None

Permits

DatePermitTypeStatusDescription
Dec 22, 2025000054682STORAGEPENDINGStorage Building
Jan 25, 200826603SFRCOMPLETEDSFR
Jan 23, 200725302SFRCOMPLETEDSFR

TRIM Notices

2025
2024
2023

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 January 12, 2026.