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Parcel 15-4S-16-03023-130

Owners

BORER DONALD H
BORER BARBARA H

142 SW LEXINGTON CT
LAKE CITY, FL 32024

Parcel Summary

Location 142 SW LEXINGTON CT
Use Code 0100: SINGLE FAMILY
Tax District 3: COUNTY
Acreage .5000
Section 15
Township 4S
Range 16
Subdivision CALLAWAY
Exemptions 01: HOMESTEAD (196.031a&b) (100%)

Working Values

2025
Total Building$177,528
Total Extra Features$6,913
Total Market Land$35,000
Total Ag Land$0
Total Market$219,441
Total Assessed$152,811
Total Exempt$50,722
Total Taxable$102,089
SOH Diff$66,630

Value History

202420232022202120202019
Total Building$176,549$165,030$152,745$131,584$122,831$115,562
Total Extra Features$6,913$6,913$6,913$6,913$6,913$4,413
Total Market Land$30,000$28,000$22,000$18,000$18,000$17,000
Total Ag Land$0$0$0$0$0$0
Total Market$213,462$199,943$181,658$156,497$147,744$136,975
Total Assessed$148,504$144,179$139,980$135,903$134,027$128,570
Total Exempt$50,000$50,000$50,000$50,000$50,000$50,000
Total Taxable$98,504$94,179$89,980$85,903$84,027$78,570
SOH Diff$64,958$55,764$41,678$20,594$13,717$8,405

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UReasonTypeV/ISale PriceOwnership
WD 0909/08552000-08-21QWARRANTY DEEDVacant$13,900Grantor: D CRAPPS
Grantee: DONALD & BARBARA BORER

Buildings

Building # 1, Section # 1, 120308, SFR

TypeModelHeated Sq FtRepl Cost NewYrBltWAYOther % DprNormal % Dpr% CondValue
0100011606$271,035200120010.00%34.50%65.50%$177,528

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall16WD FR STUC
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring15HARDTILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
ARArchitectual Type05CONV
CONDCondition Adjustment0303
KTCHKitchen Adjustment0101
Subareas
TypeGross AreaPercent of BaseAdjusted Area
BAS1,606100%1,606
FGR53555%294
FOP20230%61
FST4055%22
UEP20060%120
BAS= W11 UEP= N8 W25 S8 E25$ W46 S9 W8 S7 FGR= S25 E23 N21 FST= N4 W10 S4 E10$ W10 N4 W13$ E23 S15 FOP= S5 E30 N9 W11 L4 D4 W15$ E15 U4 R4 E11 S9 E12 N36$.
120308

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0166CONC,PAVMT1430.00$1.502001100%$2,145
0169FENCE/WOOD336.00$13.50200750%$2,268
0120CLFENCE 41.00$0.002019100%$2,500

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
0100SFR00.00.001.00$35,000.00/LT0.501.00$35,000

Personal Property

None

Permits

DatePermitTypeStatusDescription
Jul 15, 2024000050309REROOF SFRCOMPLETEDRoof Replacement or Repair
17410SFRCOMPLETEDSFR

TRIM Notices

2024
2023
2022

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 07, 2025.