Parcel 28-3S-16-02372-110
Owners
JOHNSON CAROLYN ROSSIN
PO BOX 2861
LAKE CITY, FL 32056
Parcel Summary
| Location | 521 NW EMERALD LAKES DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 1.0600 |
| Section | 28 |
| Township | 3S |
| Range | 16 |
| Subdivision | EMRLD LAKE |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 10 EMERALD LAKES S/D.813-1931, WD 1305-2703, PB 1379-2080,
QC 1383-382, WD 1389-933
Working Values
| 2025 | |
|---|---|
| Total Building | $290,740 |
| Total Extra Features | $3,466 |
| Total Market Land | $39,375 |
| Total Ag Land | $0 |
| Total Market | $333,581 |
| Total Assessed | $55,945 |
| Total Exempt | $30,945 |
| Total Taxable | $25,000 |
| SOH Diff | $277,636 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $276,360 | $256,127 | $234,640 | $198,852 | $184,353 | $172,156 |
| Total Extra Features | $3,466 | $3,466 | $3,466 | $3,466 | $3,466 | $3,466 |
| Total Market Land | $33,750 | $31,500 | $24,750 | $20,250 | $20,250 | $17,831 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $313,576 | $291,093 | $262,856 | $222,568 | $208,069 | $193,453 |
| Total Assessed | $54,368 | $52,784 | $51,247 | $49,754 | $49,067 | $140,919 |
| Total Exempt | $29,368 | $27,784 | $26,247 | $25,000 | $25,000 | $50,000 |
| Total Taxable | $25,000 | $25,000 | $25,000 | $24,754 | $24,067 | $90,919 |
| SOH Diff | $259,208 | $238,309 | $211,609 | $172,814 | $159,002 | $52,534 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1389/0933 | 2019-07-12 | Q | 01 | WARRANTY DEED | Improved | $225,000 | Grantor: CATHERINE ALLEYNE & ETAL Grantee: CAROLYN ROSSIN JOHNSON |
| QC 1383/0382 | 2019-04-18 | U | 30 | QUIT CLAIM DEED | Improved | $100 | Grantor: CATHERINE KAISER Grantee: ROBERT J KAISER & ETAL (1/4 INT EACH) |
| PB 1379/2080 | 2019-03-01 | U | 18 | PROBATE | Improved | $0 | Grantor: CLERK OF COURT Grantee: CATHERINE KAISER (LIFE EST) |
| WD 1305/2703 | 2015-12-11 | Q | 01 | WARRANTY DEED | Improved | $170,000 | Grantor: FREDERICK L & HELEN D STONE Grantee: ROBERT J KAISER |
| WD 0813/1931 | 1995-11-18 | U | 32 | WARRANTY DEED | Improved | $139,100 | Grantor: MATTHEWS CONST Grantee: FREDERICK L & HELEN D STONE |
| WD 0813/1929 | 1995-11-17 | Q | WARRANTY DEED | Vacant | $16,428 | Grantor: DDP CORP Grantee: MATTHEWS CONST |
Buildings
Building # 1, Section # 1, 181959, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 2164 | 3614 | $403,805 | 1996 | 1996 | 0.00% | 28.00% | 72.00% | $290,740 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 12 | MODULAR MT |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 12 | HARDWOOD |
| IF | Interior Flooring | 08 | SHT VINYL |
| 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
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 10491 | SFR | COMPLETED | SFR |
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 June 27, 2025.