Parcel 28-3S-16-02372-613
Owners
BROWN VIVIAN S
P O BOX 163
LAKE CITY, FL 32056
Parcel Summary
| Location | 800 NW EMERALD LAKES DR |
|---|---|
| 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 13 ARBOR GREENE AT EMERALD LAKES PHASE 2.WD 1010-174, WD 1159-2796, WD 1208-1259 ,
WD 1254-178
Working Values
| 2026 | |
|---|---|
| Total Building | $259,135 |
| Total Extra Features | $7,854 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $301,989 |
| Total Assessed | $179,041 |
| Total Exempt | $50,722 |
| Total Taxable | $128,319 |
| SOH Diff | $122,948 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Total Building | $262,415 | $249,092 | $230,540 | $210,918 | $156,553 | $144,835 |
| Total Extra Features | $7,854 | $7,854 | $7,854 | $7,854 | $7,854 | $7,854 |
| Total Market Land | $35,000 | $30,000 | $28,000 | $22,000 | $18,000 | $18,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $305,269 | $286,946 | $266,394 | $240,772 | $182,407 | $170,689 |
| Total Assessed | $173,826 | $168,927 | $164,007 | $159,230 | $154,592 | $152,458 |
| Total Exempt | $50,722 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $123,104 | $118,927 | $114,007 | $109,230 | $104,592 | $102,458 |
| SOH Diff | $131,443 | $118,019 | $102,387 | $81,542 | $27,815 | $18,231 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1254/0178 | 2013-04-30 | Q | 01 | WARRANTY DEED | Improved | $171,500 | Grantor: WILLIAM R & DOROTHY CARTER Grantee: VIVIAN S BROWN |
| WD 1208/1259 | 2011-01-08 | Q | 01 | WARRANTY DEED | Improved | $170,000 | Grantor: ROGER & LOREE WIDNEY Grantee: WILLIAM R & DOROTHY CARTER |
| WD 1159/2796 | 2008-08-13 | Q | WARRANTY DEED | Improved | $220,000 | Grantor: WALTER & PENNY NOWICKI Grantee: ROGER & LOREE WIDNEY | |
| WD 1010/0174 | 2004-02-25 | Q | WARRANTY DEED | Vacant | $21,500 | Grantor: DDP CORP Grantee: WALTER & PENNY NOWICKI |
Buildings
Building # 1, Section # 1, 143131, SFR
| Type | Models | Heated Sq Ft | Repl Cost New | YrBlt | Year Eff | Gross Area | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1798 | $328,019 | 2004 | 2004 | 2,926 | 0.00% | 21.00% | 79.00% | $259,135 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| 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 | 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 |
|---|---|---|---|---|
| 21597 | 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 January 11, 2026.