Parcel 26-3S-16-02308-008
Owners
BOYD LYNNE DEVANE PAYNE
900 NW FRONTIER DR
LAKE CITY, FL 32055
Parcel Summary
| Location | 900 NW FRONTIER DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 3.6200 |
| Section | 26 |
| Township | 3S |
| Range | 16 |
| Subdivision | DIST 2 |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
COMM SE COR OF LOT 17, FAIRWAY VIEW UNIT 4, RUNSE 57.78 FT, S 150 FT FOR POB, E 491.35 FT SE
15.19 FT, CONT SE 23.55 FT, S 285.49 FT, W 525
FT, N 300 FT, TO POB.
LE 1502-2167
Working Values
| 2025 | |
|---|---|
| Total Building | $492,762 |
| Total Extra Features | $51,399 |
| Total Market Land | $30,770 |
| Total Ag Land | $0 |
| Total Market | $574,931 |
| Total Assessed | $360,069 |
| Total Exempt | $50,722 |
| Total Taxable | $309,347 |
| SOH Diff | $214,862 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $479,064 | $438,004 | $378,690 | $319,376 | $292,132 | $269,310 |
| Total Extra Features | $53,057 | $54,383 | $53,593 | $41,988 | $42,585 | $43,580 |
| Total Market Land | $18,100 | $18,100 | $18,100 | $26,064 | $25,842 | $25,842 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $550,221 | $510,487 | $450,383 | $387,428 | $360,559 | $338,732 |
| Total Assessed | $349,921 | $339,729 | $329,834 | $320,227 | $315,806 | $308,706 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $299,921 | $289,729 | $279,834 | $270,227 | $265,806 | $258,706 |
| SOH Diff | $200,300 | $170,758 | $120,549 | $67,201 | $44,753 | $30,026 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| LE 1502/2167 | 2023-10-26 | U | 14 | LIFE ESTATE DEED | Improved | $100 | Grantor: BOYD LYNNE DEVANE PAYNE (ENH LIFE EST) Grantee: PAYNE MICHAEL CHARLES (RMDR) |
| WD 0758/0560 | 1992-03-20 | U | 35 | WARRANTY DEED | Vacant | $145,000 | Grantor: PONCE TRUCK LINE Grantee: BLAIR PAYNE |
Buildings
Building # 1, Section # 1, 292132, SFR
| Type | Model | Heated Sq Ft | Repl Cost New | YrBlt | WAY | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 3656 | $758,095 | 1993 | 1993 | 0.00% | 35.00% | 65.00% | $492,762 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 16 | WD FR STUC |
| RS | Roof Structure | 08 | IRREGULAR |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 12 | HARDWOOD |
| IF | Interior Flooring | 14 | CARPET |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 4.00 | |
| BTH | Bathrooms | 3.50 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1.5 | 1.5 |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0280 | POOL R/CON | 32 | 16 | 832.00 | $70.00 | 1993 | 40% | $23,296 |
| 0166 | CONC,PAVMT | 3089.00 | $1.40 | 0 | 100% | $4,325 | ||
| 0180 | FPLC 1STRY | 2.00 | $2,000.00 | 0 | 100% | $4,000 | ||
| 0260 | PAVEMENT-ASPHALT | 12 | 437 | 5244.00 | $1.10 | 2003 | 100% | $5,768 |
| 0282 | POOL ENCL | 34 | 65 | 2210.00 | $15.00 | 2012 | 40% | $13,260 |
| 0070 | CARPORT UF | 1.00 | $0.00 | 2018 | 100% | $750 |
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 May 06, 2025.