Parcel 26-3S-16-02307-116
Owners
NAILLER WILLIAM UPTON
NAILLER KAREN SUE
NAILLER KAREN SUE
1507 NW FRONTIER DR
LAKE CITY, FL 32055
Parcel Summary
| Location | 1507 NW FRONTIER DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | .5590 |
| Section | 26 |
| Township | 3S |
| Range | 16 |
| Subdivision | VLG ON GRN |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 16 VILLAGE ON THE GREEN S/D.627-362, 824-1823, WD 1089-2522, WD 1256-2278,
WD 1437-73, WD 1469-2189
Working Values
| 2025 | |
|---|---|
| Total Building | $247,086 |
| Total Extra Features | $8,077 |
| Total Market Land | $21,000 |
| Total Ag Land | $0 |
| Total Market | $276,163 |
| Total Assessed | $258,557 |
| Total Exempt | $50,722 |
| Total Taxable | $207,835 |
| SOH Diff | $17,606 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $234,955 | $217,874 | $199,669 | $169,307 | $144,809 | $135,295 |
| Total Extra Features | $8,077 | $8,077 | $8,077 | $8,077 | $8,077 | $8,077 |
| Total Market Land | $18,000 | $18,000 | $14,100 | $10,800 | $10,800 | $10,500 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $261,032 | $243,951 | $221,846 | $188,184 | $163,686 | $153,872 |
| Total Assessed | $251,270 | $243,951 | $221,846 | $165,978 | $163,686 | $153,872 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $0 |
| Total Taxable | $201,270 | $193,951 | $171,846 | $115,978 | $113,686 | $153,872 |
| SOH Diff | $9,762 | $0 | $0 | $22,206 | $0 | $0 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1469/2189 | 2022-06-24 | Q | 01 | WARRANTY DEED | Improved | $310,000 | Grantor: GOWENS LEVI W Grantee: NAILLER WILLIAM UPTON |
| WD 1437/73 | 2021-05-04 | Q | 01 | WARRANTY DEED | Improved | $239,900 | Grantor: UMSTEAD RACHEL R Grantee: GOWENS LEVI W |
| WD 1256/2278 | 2013-05-31 | U | 30 | WARRANTY DEED | Improved | $100 | Grantor: CALEB UMSTEAD Grantee: RACHEL R UMSTEAD |
| WD 1089/2522 | 2006-07-13 | Q | WARRANTY DEED | Improved | $212,000 | Grantor: BRYAN D STONE Grantee: CLEB M & RACHEL R UMSTEAD | |
| WD 0824/1823 | 1996-07-09 | U | 32 | WARRANTY DEED | Improved | $102,500 | Grantor: CLYDE & EVA TIMMONS Grantee: BRYAN D STONE |
| WD 0627/0362 | 1987-07-01 | U | WARRANTY DEED | Vacant | $48,600 | Grantor: DAUGHTRY O P JR & Grantee: TIMMONS CLYDE O & |
Buildings
Building # 1, Section # 1, 142876, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 2061 | 2611 | $346,544 | 1996 | 1996 | 0.00% | 28.70% | 71.30% | $247,086 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| EW | Exterior Wall | 31 | VINYL SID |
| RS | Roof Structure | 08 | IRREGULAR |
| RC | Roof Cover | 12 | MODULAR MT |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 13 | LAM/VNLPLK |
| IF | Interior Flooring | 15 | HARDTILE |
| 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 August 18, 2025.