Parcel 11-4S-16-02919-135
Owners
LAY WILLIS B
LAY JENNA
LAY JENNA
163 SW EMERALD ST
LAKE CITY, FL 32024-4128
Parcel Summary
| Location | 163 SW EMERALD ST |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | .5100 |
| Section | 11 |
| Township | 4S |
| Range | 16 |
| Subdivision | EMERALD FOREST |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
LOT 35 EMERALD FOREST PHASE 2 S/D.ORB 770-1584, 770-1586,
ORB 1011-2283, WD 1018-147.
QCD 1093-377, WD 1174-1593,
1594.
Working Values
| 2025 | |
|---|---|
| Total Building | $187,402 |
| Total Extra Features | $4,381 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $226,783 |
| Total Assessed | $143,784 |
| Total Exempt | $50,722 |
| Total Taxable | $93,062 |
| SOH Diff | $82,999 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $178,066 | $149,974 | $131,373 | $112,251 | $103,945 | $89,869 |
| Total Extra Features | $4,381 | $4,381 | $4,381 | $4,381 | $4,381 | $4,381 |
| 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 | $212,447 | $182,355 | $157,754 | $134,632 | $126,326 | $110,250 |
| Total Assessed | $139,732 | $125,294 | $121,645 | $118,102 | $116,471 | $101,851 |
| Total Exempt | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $89,732 | $75,294 | $71,645 | $68,102 | $66,471 | $51,851 |
| SOH Diff | $72,715 | $57,061 | $36,109 | $16,530 | $9,855 | $8,399 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1305/2724 | 2015-12-07 | Q | 01 | WARRANTY DEED | Improved | $127,000 | Grantor: SANDRA & FRANK FEDERMEYER Grantee: WILLIS B & JENNA LAY |
| WD 1174/1594 | 2009-06-01 | U | 30 | WARRANTY DEED | Improved | $44,901 | Grantor: SANDRA FEDERMEY F/K/ASANDRA MATOON Grantee: SANDRA & FRANK FEDERMEYER |
| QC 1174/1593 | 2009-05-22 | U | 11 | QUIT CLAIM DEED | Improved | $100 | Grantor: THOMAS BARLOW Grantee: SANDRA L MATOON |
| QC 1093/0377 | 2006-08-14 | Q | 06 | QUIT CLAIM DEED | Improved | $100 | Grantor: THOMAS R & SANDRA L BARLOW Grantee: SANDRA L MATOON |
| WD 1018/0147 | 2004-06-09 | Q | WARRANTY DEED | Improved | $105,900 | Grantor: THOMAS EAGLE Grantee: THOMAS R & SANDRA L BARLOW | |
| WD 1011/2283 | 2004-04-02 | U | 08 | WARRANTY DEED | Improved | $70,000 | Grantor: CHERYL DAUGHTRY Grantee: THOMAS EAGLE |
| WD 0770/1586 | 1993-02-01 | Q | WARRANTY DEED | Improved | $62,400 | Grantor: DDP-NORTH Grantee: CHERYL DAUGHTRY |
Buildings
Building # 1, Section # 1, 102628, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1678 | 2270 | $248,544 | 1993 | 2000 | 0.00% | 24.60% | 75.40% | $187,402 |
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 | 12 | MODULAR MT |
| IW | Interior Wall | 05 | DRYWALL |
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 12 | HARDWOOD |
| 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
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| 6603 | 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 May 15, 2025.