Parcel 01-4S-16-02710-006
Owners
HIGHLAND ELENA JERNIGAN
1823 SW JUDY LN
LAKE CITY, FL 32025
Parcel Summary
| Location | 1823 SW JUDY GLN |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 1: CITY OF LAKE CITY |
| Acreage | .2700 |
| Section | 01 |
| Township | 4S |
| Range | 16 |
| Subdivision | QUAIL HGTS |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 6 BLOCK 2 QUAIL HEIGHTS S/D.ORB 792-743, 799-1014, 810-532,
LE 1296-1996,
Working Values
| 2026 | |
|---|---|
| Total Building | $121,550 |
| Total Extra Features | $5,995 |
| Total Market Land | $18,500 |
| Total Ag Land | $0 |
| Total Market | $146,045 |
| Total Assessed | $93,487 |
| Total Exempt | $51,411 |
| Total Taxable | $42,076 |
| SOH Diff | $52,558 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Total Building | $123,287 | $117,206 | $102,330 | $89,687 | $76,656 | $70,964 |
| Total Extra Features | $5,995 | $5,995 | $5,195 | $5,195 | $5,195 | $5,195 |
| Total Market Land | $18,500 | $18,500 | $18,500 | $15,000 | $10,600 | $10,600 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $147,782 | $141,701 | $126,025 | $109,882 | $92,451 | $86,759 |
| Total Assessed | $91,029 | $88,464 | $78,491 | $76,205 | $73,985 | $72,964 |
| Total Exempt | $50,722 | $50,000 | $50,000 | $50,000 | $48,985 | $47,964 |
| Total Taxable | $40,307 | $38,464 | $28,491 | $26,205 | $25,000 | $25,000 |
| SOH Diff | $56,753 | $53,237 | $47,534 | $33,677 | $18,466 | $13,795 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| LE 1296/1996 | 2015-06-18 | U | 14 | LIFE ESTATE DEED | Improved | $100 | Grantor: ELENA JERNIGAN Grantee: ELENA JERNIGAN HIGHLAND & WILLIAM HIGHLAND-LE |
| WD 0810/0532 | 1995-09-05 | Q | WARRANTY DEED | Vacant | $3,500 | Grantor: ROBERT F JORDAN Grantee: ELENA JERNIGAN | |
| WD 0799/1014 | 1994-12-20 | U | 35 | WARRANTY DEED | Vacant | $30,000 | Grantor: BARNETT BANK Grantee: ROBERT F JORDAN |
Buildings
Building # 1, Section # 1, 70030, SFR
| Type | Models | Heated Sq Ft | Repl Cost New | YrBlt | Year Eff | Gross Area | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1025 | $173,643 | 1995 | 1995 | 1,613 | 0.00% | 30.00% | 70.00% | $121,550 |
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 | 08 | SHT VINYL |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 1.50 | |
| 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
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0166 | CONC,PAVMT | 1.00 | $1,000.00 | 1995 | 50% | $500 | ||
| 0120 | CLFENCE 4 | 184.00 | $4.50 | 1995 | 75% | $621 | ||
| 0169 | FENCE/WOOD | 344.00 | $7.50 | 1995 | 30% | $774 | ||
| 0296 | SHED METAL | 8 | 10 | 80.00 | $5.00 | 1995 | 75% | $300 |
| 0296 | SHED METAL | 1.00 | $0.00 | 2014 | 100% | $1,800 | ||
| 0060 | CARPORT F | 1.00 | $0.00 | 2017 | 100% | $1,200 | ||
| 0070 | CARPORT UF | 1.00 | $800.00 | 2023 | 100% | $800 |
Land Lines
Personal Property
None
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 516 | 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 March 25, 2026.