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Parcel 04-4S-16-02439-134

Owners

ARMSTRONG JAMES B
ARMSTRONG ELIZABETH DIANA

251 SW OLD CYPRESS WAY
LAKE CITY, FL 32024

Parcel Summary

Location 251 SW OLD CYPRESS WAY
Use Code 0100: SINGLE FAMILY
Tax District 2: COUNTY
Acreage .3300
Section 04
Township 4S
Range 16
Subdivision RESERVE AT JEWEL LAKE PHASE 1
Exemptions 01: HOMESTEAD (196.031a&b) (100%)

Working Values

2026
Total Building$272,970
Total Extra Features$8,450
Total Market Land$26,400
Total Ag Land$0
Total Market$307,820
Total Assessed$234,940
Total Exempt$100,722
Total Taxable$134,218
SOH Diff$72,880

Value History

2025 2024 2023 2022 2021 2020
Total Building$275,874$261,345$241,436$209,970$187,834$171,816
Total Extra Features$8,780$9,110$2,840$2,582$2,582$2,582
Total Market Land$26,400$26,400$26,400$22,000$20,000$20,000
Total Ag Land$0$0$0$0$0$0
Total Market$311,054$296,855$270,676$234,552$210,416$194,398
Total Assessed$228,097$221,669$209,125$203,034$197,120$194,398
Total Exempt$100,722$100,000$100,000$100,000$100,000$100,000
Total Taxable$127,375$121,669$109,125$103,034$97,120$94,398
SOH Diff$82,957$75,186$61,551$31,518$13,296$0

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UReasonTypeV/ISale PriceOwnership
WD 1395/16222019-09-27Q01WARRANTY DEEDImproved$226,900Grantor: GSMS DEVELOPERS INC
Grantee: JAMES B & ELIZABETH DIANA ARMSTRONG (H/W)
WD 1395/16102019-09-20U11WARRANTY DEEDVacant$100Grantor: MY JEWEL HOME OF FLORIDA LLC & GARY SORENSEN
Grantee: GSMS DEVELOPERS INC

Buildings

Building # 1, Section # 1, 171816, SFR

TypeModelsHeated Sq FtRepl Cost NewYrBltYear EffGross AreaOther % DprNormal % Dpr% CondValue
0100011657$290,394201920192,3800.00%6.00%94.00%$272,970

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall32HARDIE BRD
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring13LAM/VNLPLK
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
ARArchitectual Type05CONV
CONDCondition Adjustment0303

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,657100%1,657
FGR46055%253
FOP13130%39
FOP13230%40
BAS= W11 N7 W12 FOP= W15 S9 E12 R3 U3 N6$ S6 L3 D3 W25 S30 E3 FOP= S5 E12 S3 E8 N8 W2 N2 W4 S2 W14$ E14 N2 E4 S2 E10 FGR= S23 E20 N23 W20$ E20 N32$.
171816

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0166CONC,PAVMT792.00$2.482019100%$1,960
0296SHED METAL81080.00$11.002019100%$880
0104GENERATOR PERM1.00$6,600.00202385%$5,610

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
0100SFRRSF-1.00.001.00$24,000.00/LT0.331.10$26,400

Personal Property

None

Permits

DatePermitTypeStatusDescription
Jun 6, 201938057SFRCOMPLETEDSFR

TRIM Notices

2025
2024
2023

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 13, 2026.