Parcel 26-3S-16-02308-138
Owners
MATHIS DARREL T
MATHIS MARY KAY
MATHIS MARY KAY
179 NW OTTER CT
LAKE CITY, FL 32055
Parcel Summary
| Location | 179 NW OTTER CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | .4810 |
| Section | 26 |
| Township | 3S |
| Range | 16 |
| Subdivision | FRWAY VIEW |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOTS 29 & 30 FAIRWAY VIEWUNIT 3 ORB 625-292, 764-2221,
819-1461 & 1193-1131
Working Values
| 2025 | |
|---|---|
| Total Building | $378,552 |
| Total Extra Features | $2,950 |
| Total Market Land | $84,000 |
| Total Ag Land | $0 |
| Total Market | $465,502 |
| Total Assessed | $230,465 |
| Total Exempt | $50,722 |
| Total Taxable | $179,743 |
| SOH Diff | $235,037 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $354,891 | $324,470 | $293,283 | $247,342 | $226,126 | $208,460 |
| Total Extra Features | $2,950 | $2,950 | $2,950 | $2,950 | $2,950 | $2,950 |
| Total Market Land | $72,000 | $72,000 | $56,400 | $42,000 | $42,000 | $42,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $429,841 | $399,420 | $352,633 | $292,292 | $271,076 | $253,410 |
| Total Assessed | $223,970 | $217,447 | $211,114 | $204,965 | $202,135 | $197,590 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $173,970 | $167,447 | $161,114 | $154,965 | $152,135 | $147,590 |
| SOH Diff | $205,871 | $181,973 | $141,519 | $87,327 | $68,941 | $55,820 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1193/1131 | 2010-04-23 | U | 37 | WARRANTY DEED | Vacant | $12,500 | Grantor: SHARON W HARRELL Grantee: DARREL & MARY MATHIS |
| WD 0829/0539 | 1996-10-08 | U | 09 | WARRANTY DEED | Vacant | $9,800 | Grantor: FORSYTH Grantee: HARRELL |
| WD 0819/1461 | 1996-03-22 | Q | WARRANTY DEED | Improved | $150,000 | Grantor: WILLIAM E & ROBIN R SIREN Grantee: DARREL T & MARY KAY MATHIS | |
| WD 0764/2221 | 1992-09-14 | Q | WARRANTY DEED | Improved | $123,000 | Grantor: DAVID L HILL Grantee: WILLIAM E SIREN | |
| WD 0625/0292 | 1987-06-12 | U | WARRANTY DEED | Vacant | $11,500 | Grantor: ZECHER FRANK Grantee: HILL DAVID L | |
| WD 0624/0088 | 1987-05-28 | U | WARRANTY DEED | Vacant | $11,000 | Grantor: ZECHER FRANK Grantee: FORSYTH CECIL K & |
Buildings
Building # 1, Section # 1, 226126, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 3592 | 6090 | $582,388 | 1988 | 1988 | 0.00% | 35.00% | 65.00% | $378,552 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 31 | VINYL SID |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 08 | SHT VINYL |
| 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 | 2. | 2. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
Land Lines
Personal Property
None
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 14548 | REMODEL | COMPLETED | REMODEL |
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 11, 2025.