Parcel 26-3S-16-02305-121
Owners
EPSTEIN ABBY L
521 NW OLD MILL DR
LAKE CITY, FL 32055
Parcel Summary
| Location | 521 NW OLD MILL DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 5.1300 |
| Section | 26 |
| Township | 3S |
| Range | 16 |
| Subdivision | DIST 2 |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
COMM NE COR OF SEC, RUN W 686.89 FT, SW 20 DEG545.72 FT FOR POB, CONT SW 426.25 FT, W 600 FT
TO E LINE OF 60-FT PRIVATE RD SAID PT BEING ON A
CURVE, RUN N'RLY ALONG CURVE 295.56 FT, E 708.85
FT TO POB. (AKA PART OF LOT 1 MAX RAVNDAL
S/D UNREC).
ORB 847-2373. WD 1395-1397, WD 1397-2248,
Working Values
| 2025 | |
|---|---|
| Total Building | $601,655 |
| Total Extra Features | $72,065 |
| Total Market Land | $51,300 |
| Total Ag Land | $0 |
| Total Market | $725,020 |
| Total Assessed | $563,248 |
| Total Exempt | $50,722 |
| Total Taxable | $512,526 |
| SOH Diff | $161,772 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $571,684 | $529,649 | $485,048 | $414,390 | $388,275 | $307,130 |
| Total Extra Features | $73,385 | $74,705 | $72,113 | $64,347 | $47,357 | $46,157 |
| Total Market Land | $43,605 | $43,605 | $43,605 | $43,605 | $43,605 | $43,605 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $688,674 | $647,959 | $600,766 | $522,342 | $479,237 | $396,892 |
| Total Assessed | $547,829 | $532,343 | $517,308 | $502,711 | $479,237 | $368,131 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $497,829 | $482,343 | $467,308 | $452,711 | $429,237 | $318,131 |
| SOH Diff | $140,845 | $115,616 | $83,458 | $19,631 | $0 | $28,761 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1397/2248 | 2019-10-31 | Q | 01 | WARRANTY DEED | Improved | $560,000 | Grantor: CAROLYN S CASTAGNA Grantee: ABBY L EPSTEIN |
| WD 1395/1397 | 2019-09-30 | U | 30 | WARRANTY DEED | Improved | $100 | Grantor: JERRY J CASTAGNA Grantee: CAROLYN S CASTAGNA |
| WD 0847/2373 | 1997-10-27 | Q | WARRANTY DEED | Vacant | $34,000 | Grantor: J RIVERS Grantee: CASTAGNA |
Buildings
Building # 1, Section # 1, 383360, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 4960 | 6104 | $813,047 | 1998 | 1998 | 0.00% | 26.00% | 74.00% | $601,655 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 10 | ABOVE AVG. |
| RS | Roof Structure | 08 | IRREGULAR |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 15 | HARDTILE |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 4.00 | |
| BTH | Bathrooms | 4.00 | |
| FR | Frame | ||
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 02 | 02 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0166 | CONC,PAVMT | 6969.00 | $1.50 | 1998 | 100% | $10,454 | ||
| 0280 | POOL R/CON | 16 | 27 | 432.00 | $70.00 | 2000 | 40% | $12,096 |
| 0296 | SHED METAL | 1.00 | $0.00 | 2009 | 100% | $600 | ||
| 0010 | BARN,BLK | 28 | 60 | 1680.00 | $16.00 | 2009 | 60% | $16,128 |
| 0166 | CONC,PAVMT | 1.00 | $0.00 | 2009 | 100% | $200 | ||
| 0020 | BARN,FR | 1271.00 | $12.00 | 2009 | 60% | $9,151 | ||
| 0166 | CONC,PAVMT | 1.00 | $0.00 | 2009 | 100% | $200 | ||
| 0261 | PRCH, UOP | 16 | 19 | 1.00 | $2,432.00 | 2009 | 50% | $1,216 |
| 0190 | FPLC PF | 1.00 | $1,200.00 | 1998 | 100% | $1,200 | ||
| 0104 | GENERATOR PERM | 1.00 | $6,000.00 | 2020 | 75% | $4,500 | ||
| 0282 | POOL ENCL | 1360.00 | $15.00 | 2020 | 80% | $16,320 |
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 August 21, 2025.