Parcel 00-00-00-10942-000
Owners
HORNE JUANITA
HORNE KIMBERLY
HORNE KIMBERLY
361 NE MARTIN LUTHER KING ST
LAKE CITY, FL 32055
Parcel Summary
| Location | 361 NE MARTIN LUTHER KING ST |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | 1: CITY OF LAKE CITY |
| Acreage | .2470 |
| Section | 29 |
| Township | 3S |
| Range | 17 |
| Subdivision | NE DIV |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
NE DIV: SE1/4 BLOCK 35.470-694, CT 934-2487, CS #01-192-CA ORB
934-2408, DC 1276-1558, QC 1458-679,
Working Values
| 2026 | |
|---|---|
| Total Building | $46,419 |
| Total Extra Features | $50 |
| Total Market Land | $5,380 |
| Total Ag Land | $0 |
| Total Market | $51,849 |
| Total Assessed | $23,911 |
| Total Exempt | $23,911 |
| Total Taxable | $0 |
| SOH Diff | $27,938 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|
| Total Building | $46,419 | $39,791 | $36,382 | $31,454 | $29,178 | $24,241 | $26,411 |
| Total Extra Features | $50 | $50 | $50 | $50 | $50 | $50 | $50 |
| Total Market Land | $5,380 | $5,380 | $5,380 | $5,380 | $5,380 | $5,380 | $5,380 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $51,849 | $45,221 | $41,812 | $36,884 | $34,608 | $29,671 | $31,841 |
| Total Assessed | $23,215 | $22,561 | $21,904 | $21,266 | $20,647 | $20,362 | $19,904 |
| Total Exempt | $23,215 | $22,561 | $21,904 | $21,266 | $20,647 | $20,362 | $19,904 |
| Total Taxable | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| SOH Diff | $28,634 | $22,660 | $19,908 | $15,618 | $13,961 | $9,309 | $11,937 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| QC 1458/679 | 2022-01-31 | U | 11 | QUIT CLAIM DEED | Improved | $100 | Grantor: HORNE JUANITA Grantee: HORNE JUANITA |
| N/A 0934/2408 | 2001-08-30 | Q | 01 | N/A | Improved | $0 | Grantor: BY JUDGEMENT (E VERNON DOUGLAS CIRCUIT JUDGE) Grantee: LARRY & JUANITA HORNE |
| CT 0934/2487 | 2001-08-15 | Q | 01 | CERTIFICATE OF TITLE | Improved | $100 | Grantor: CLERK OF COURT Grantee: BANK ONE AS TRUSTEE |
Buildings
Building # 1, Section # 1, 24241, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 1278 | 1278 | $84,399 | 1950 | 1950 | 0.00% | 45.00% | 55.00% | $46,419 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 04 | SINGLE SID |
| RS | Roof Structure | 03 | GABLE/HIP |
| RC | Roof Cover | 12 | MODULAR MT |
| IW | Interior Wall | 02 | WALL BD/WD |
| IF | Interior Flooring | 09 | PINE WOOD |
| AC | Air Conditioning | 02 | WINDOW |
| HT | Heating Type | 02 | CONVECTION |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 1.00 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 02 | 02 |
| KTCH | Kitchen Adjustment | 01 | 01 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0080 | DECKING | 1.00 | $0.00 | 2011 | 100% | $50 |
Land Lines
Personal Property
None
Permits
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 September 13, 2025.