Parcel 03-4S-17-07572-030
Owners
HIGHTOWER DIANA
178 SE EMERSON CT
LAKE CITY, FL 32025
Parcel Summary
| Location | 178 SE EMERSON CT |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 2: COUNTY |
| Acreage | 1.1300 |
| Section | 03 |
| Township | 4S |
| Range | 17 |
| Subdivision | EASTBROOK |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
BEG 893.40 FT W & 1130.56 FT N OF SE COR OFNE1/4, RUN W 494.23 FT, N 100 FT, E 495.19
FT, S 100 FT TO POB. (AKA LOT 30 EASTBROOK
VILLAGE S/D UNIT 2 UNREC).
499-582, 734-67, 781-1403, 792-800, 879-1313,
QC 1111-1859, WD 1149-765, WD 1273-2754,
DC 1348-406,
Working Values
| 2025 | |
|---|---|
| Total Building | $118,522 |
| Total Extra Features | $2,500 |
| Total Market Land | $35,000 |
| Total Ag Land | $0 |
| Total Market | $156,022 |
| Total Assessed | $93,519 |
| Total Exempt | $55,722 |
| Total Taxable | $37,797 |
| SOH Diff | $62,503 |
Value History
| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|
| Total Building | $112,856 | $104,786 | $91,971 | $78,736 | $73,047 | $68,327 |
| Total Extra Features | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| 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 | $145,356 | $135,286 | $116,471 | $99,236 | $93,547 | $86,281 |
| Total Assessed | $90,883 | $88,236 | $85,666 | $83,171 | $82,023 | $80,179 |
| Total Exempt | $55,000 | $55,000 | $50,500 | $50,500 | $50,500 | $50,500 |
| Total Taxable | $35,883 | $33,236 | $35,166 | $32,671 | $31,523 | $29,679 |
| SOH Diff | $54,473 | $47,050 | $30,805 | $16,065 | $11,524 | $6,102 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1279/1391 | 2014-08-13 | U | 12 | WARRANTY DEED | Improved | $77,000 | Grantor: FIRST FEDRAL BANK OF FLORIDA Grantee: JAMES & DIANA HIGHTOWER |
| WD 1273/2754 | 2014-04-07 | U | 12 | WARRANTY DEED | Improved | $103,800 | Grantor: JONATHAN P & PATRICIA MORRISS Grantee: FIRST FEDERAL BANK OF FLORIDA |
| WD 1149/0765 | 2008-04-30 | Q | WARRANTY DEED | Improved | $123,000 | Grantor: MARCUS & KATINA DICKS Grantee: JONATHAN P MORRISS | |
| WD 0939/2695 | 2001-11-16 | P | 99 | WARRANTY DEED | Improved | $73,500 | Grantor: RAYMOND G WINDISCH & JUANITA M WINDISCH Grantee: MARCUS CLINTON DICKS |
| WD 0792/0800 | 1994-06-17 | Q | WARRANTY DEED | Improved | $50,500 | Grantor: CARRIE HILL MCALLISTER Grantee: RAYMOND G & JUANITA M WINDISCH | |
| WD 0734/0067 | 1990-10-10 | Q | WARRANTY DEED | Improved | $53,500 | Grantor: DONALD WIKE Grantee: SHIRLEY MCALLISTER | |
| N/A 0414/0232 | 1978-10-01 | Q | N/A | Improved | $36,500 | ||
| N/A 0395/0655 | 1977-12-01 | Q | N/A | Improved | $31,500 |
Buildings
Building # 1, Section # 1, 71987, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1234 | 1680 | $181,922 | 1973 | 1990 | 0.00% | 34.85% | 65.15% | $118,522 |
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 | 12 | HARDWOOD |
| IF | Interior Flooring | 14 | CARPET |
| 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
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 17, 2025.