Parcel 28-3S-16-02372-249
Owners
DROW WILLIAM E
DROW MARIE R
DROW MARIE R
115 NW EMERALD LAKES DR
LAKE CITY, FL 32055
Parcel Summary
| Location | 115 NW EMERALD LAKES DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | .5000 |
| Section | 28 |
| Township | 3S |
| Range | 16 |
| Subdivision | EMRLD LAKE |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 49 EMERALD LAKES PHASE 2.938-1929, 964-933, WD 1001-79, WD 1283-1211,
Working Values
| 2025 | |
|---|---|
| Total Building | $203,796 |
| Total Extra Features | $4,716 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $243,512 |
| Total Assessed | $142,938 |
| Total Exempt | $50,722 |
| Total Taxable | $92,216 |
| SOH Diff | $100,574 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $193,743 | $179,601 | $164,896 | $128,136 | $118,709 | $110,882 |
| Total Extra Features | $4,716 | $4,716 | $4,716 | $4,716 | $4,716 | $4,716 |
| Total Market Land | $30,000 | $28,000 | $22,000 | $18,000 | $18,000 | $16,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $228,459 | $212,317 | $191,612 | $150,852 | $141,425 | $131,598 |
| Total Assessed | $138,910 | $134,864 | $130,936 | $127,122 | $125,367 | $122,548 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $88,910 | $84,864 | $80,936 | $77,122 | $75,367 | $72,548 |
| SOH Diff | $89,549 | $77,453 | $60,676 | $23,730 | $16,058 | $9,050 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1283/1211 | 2014-10-21 | Q | 01 | WARRANTY DEED | Improved | $138,000 | Grantor: GREGORY E MACKEY Grantee: WILLIAM E & MARIE R DROW |
| WD 1001/0079 | 2003-11-26 | Q | WARRANTY DEED | Improved | $120,000 | Grantor: JOHNATHAN & MELINDA JOHNSON Grantee: GREGORY E MACKEY | |
| WD 0964/0933 | 2002-10-08 | Q | WARRANTY DEED | Improved | $117,500 | Grantor: ERKINGER Grantee: JOHNATHAN & MELINDA JOHNSON | |
| WD 0938/1929 | 2001-10-26 | Q | WARRANTY DEED | Improved | $17,500 | Grantor: D D P CORPORATION Grantee: MATTHEW A ERKINGER, SR |
Buildings
Building # 1, Section # 1, 117155, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1648 | 2352 | $266,923 | 2002 | 2002 | 0.00% | 23.65% | 76.35% | $203,796 |
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 | 03 | COMP SHNGL |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 14 | CARPET |
| 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 | 02 | WOOD FRAME |
| 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 |
|---|---|---|---|---|
| 18898 | 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 August 24, 2025.