Parcel 03-4S-17-07572-022
Owners
SCHAEFER DANNY MAC
326 SE EMERSON CT
LAKE CITY, FL 32025-1815
Parcel Summary
| Location | 326 SE EMERSON CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 1.1200 |
| Section | 03 |
| Township | 4S |
| Range | 17 |
| Subdivision | EASTBROOK |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
BEG 1376.73 FT W & 330 FT N OF SE COR OFNE1/4, RUN NORTH 100 FT, E 487.48 FT, S 100
FT, W 486.52 FT TO POB. (AKA LOT 22 EASTBROOK
VILLAGE S/D UNIT 2 UNREC).
304-131, 747-299, 765-862-869, 767-1801,
799-606, PB 1255-1271, PB 1326-1362,
DC 1354-1516, PB 1359-1029, WD 1359-2405,
LE 1542-853,
Working Values
| 2025 | |
|---|---|
| Total Building | $125,386 |
| Total Extra Features | $1,650 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $162,036 |
| Total Assessed | $96,988 |
| Total Exempt | $96,988 |
| Total Taxable | $0 |
| SOH Diff | $65,048 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $117,549 | $107,473 | $92,917 | $78,360 | $71,646 | $66,049 |
| Total Extra Features | $1,650 | $1,650 | $1,650 | $1,650 | $1,650 | $1,650 |
| Total Market Land | $30,000 | $28,000 | $22,000 | $18,000 | $18,000 | $15,454 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $149,199 | $137,123 | $116,567 | $98,010 | $91,296 | $83,153 |
| Total Assessed | $94,255 | $91,510 | $88,845 | $86,257 | $85,066 | $83,153 |
| Total Exempt | $94,255 | $91,510 | $88,845 | $86,257 | $85,066 | $83,153 |
| Total Taxable | $0 | $0 | $0 | $0 | $0 | $0 |
| SOH Diff | $54,944 | $45,613 | $27,722 | $11,753 | $6,230 | $0 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| LE 1542/853 | 2025-05-29 | U | 14 | LIFE ESTATE DEED | Improved | $100 | Grantor: SCHAEFER DANNY MAC Grantee: SCHAEFER DANNY M (ENH LE) |
| PB 1359/1029 | 2018-05-04 | U | 18 | PROBATE | Improved | $0 | Grantor: CLERK OF COURT (HARLAND J SCHAEFER- ESTATE) Grantee: DANNY MAC & ETAL |
| WD 1359/2405 | 2018-04-25 | U | 30 | WARRANTY DEED | Improved | $58,800 | Grantor: HARLAND SCHAEFER ETAL Grantee: DANNY MAC SCHAEFER |
| PB 1326/1362 | 2016-11-29 | U | 18 | PROBATE | Improved | $0 | Grantor: CLERK OF COURT (GARY EVAN SCHAEFER- ESTATE) Grantee: JUDITH C SCHAEFER |
| WD 0799/0606 | 1994-12-16 | Q | WARRANTY DEED | Improved | $46,500 | Grantor: ROSS-TAYLOR Grantee: HARLAND J & NON H SCHAEFER | |
| TD 0767/1801 | 1992-10-19 | Q | TAX DEED | Improved | $45,900 | Grantor: ROBERT BERTRAM EST Grantee: ROSS-TAYLOR | |
| WD 0747/0299 | 1991-06-12 | Q | WARRANTY DEED | Improved | $40,000 | Grantor: CHARLES BROWN Grantee: ROBERT BERTRAM | |
| WD 0617/0768 | 1987-03-01 | Q | WARRANTY DEED | Improved | $32,500 |
Buildings
Building # 1, Section # 1, 71646, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1284 | 1848 | $192,901 | 1973 | 1973 | 0.00% | 35.00% | 65.00% | $125,386 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| EW | Exterior Wall | 05 | AVERAGE |
| 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 | 06 | VINYL ASB |
| 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
None
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 August 12, 2025.