Parcel 28-3S-16-02372-384
Owners
PENHALIGON LINDA
MCLAUGHLIN JOAN I
MCLAUGHLIN JOAN I
239 NW CHARLOTTE GLN
LAKE CITY, FL 32055
Parcel Summary
| Location | 239 NW CHARLOTTE GLN |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | .5100 |
| Section | 28 |
| Township | 3S |
| Range | 16 |
| Subdivision | EMRLD LAKE |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 84 EMERALD LAKES PHASE 3.814-1147, 824-1187, 829-126, 841-1036,1038,
DC 1233-841, 1233-2211, WD 1234-1891
Working Values
| 2025 | |
|---|---|
| Total Building | $151,229 |
| Total Extra Features | $3,574 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $189,803 |
| Total Assessed | $115,329 |
| Total Exempt | $50,722 |
| Total Taxable | $64,607 |
| SOH Diff | $74,474 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $143,941 | $133,558 | $117,177 | $100,249 | $92,969 | $86,907 |
| Total Extra Features | $3,574 | $3,574 | $3,574 | $3,574 | $3,574 | $3,574 |
| 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 | $177,515 | $165,132 | $142,751 | $121,823 | $114,543 | $106,481 |
| Total Assessed | $112,079 | $108,815 | $105,646 | $102,569 | $101,153 | $98,879 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $62,079 | $58,815 | $55,646 | $52,569 | $51,153 | $48,879 |
| SOH Diff | $65,436 | $56,317 | $37,105 | $19,254 | $13,390 | $7,602 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| LE 1234/1891 | 2012-05-11 | U | 14 | LIFE ESTATE DEED | Improved | $100 | Grantor: LINDA PENHALIGON(LIFE EST) & JOAN MCLAUGHLIN Grantee: LINDA PENHALIGON & JOAN I MCLAUGHLIN JTWRS |
| PB 1233/2211 | 2012-04-26 | U | 18 | PROBATE | Improved | $0 | Grantor: CLRK OF COURT (ESTAT OF CHARLES L PENHALIGON) Grantee: LINDA PENHALIGON & JOAN I MCLAUGHLIN (TIC) |
| WD 0841/1038 | 1997-07-03 | Q | WARRANTY DEED | Improved | $77,700 | Grantor: BLACKWELL CONST Grantee: PENHALIGON | |
| WD 0841/1037 | 1997-07-02 | Q | WARRANTY DEED | Vacant | $13,500 | Grantor: DDP Grantee: BLACKWELL CONST | |
| WD 0829/0126 | 1996-09-30 | U | 08 | WARRANTY DEED | Vacant | $13,500 | Grantor: LARRY EDWARD & SHIRELY ANN HIGHSMITH Grantee: DDP CORPORATION |
| WD 0824/1187 | 1996-07-03 | Q | WARRANTY DEED | Vacant | $13,500 | Grantor: DDP CORPORATION Grantee: LARRY EDWARD & SHIRELY ANN HIGHSMITH |
Buildings
Building # 1, Section # 1, 91654, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1252 | 2036 | $213,088 | 1997 | 1997 | 0.00% | 29.03% | 70.97% | $151,229 |
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 | 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
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 14, 2025.