Parcel 00-00-00-14010-000
Owners
SMITH VICTOR LAMAR
SMITH JESSICA LYNN
SMITH JESSICA LYNN
346 SW MONTGOMERY DR
LAKE CITY, FL 32025
Parcel Summary
| Location | 346 SW MONTGOMERY DR |
|---|---|
| Use Code | 0100: SINGLE FAMILY |
| Tax District | : |
| Acreage | .5300 |
| Section | 32 |
| Township | 3S |
| Range | 17 |
| Subdivision | LAKE VILLA |
| Exemptions | 01: HOMESTEAD (196.031a&b) (100%) |
Legal Description
S DIV: LOT 17 & 70 FT OFF NW SIDE LOT 16 REPLATOF BLK 2 LAKE VILLAS S/D.
381-471, WD 1398-2393,
Working Values
| 2026 | |
|---|---|
| Total Building | $209,147 |
| Total Extra Features | $45,569 |
| Total Market Land | $18,500 |
| Total Ag Land | $0 |
| Total Market | $273,216 |
| Total Assessed | $213,991 |
| Total Exempt | $50,722 |
| Total Taxable | $163,269 |
| SOH Diff | $59,225 |
Value History
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|
| Total Building | $212,365 | $202,112 | $187,546 | $164,544 | $154,848 | $130,613 | $94,441 |
| Total Extra Features | $46,442 | $47,315 | $47,753 | $41,637 | $2,350 | $2,350 | $2,350 |
| Total Market Land | $18,500 | $18,500 | $18,500 | $15,000 | $13,000 | $13,000 | $13,000 |
| Total Ag Land | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Market | $277,307 | $267,927 | $253,799 | $221,181 | $170,198 | $145,963 | $109,791 |
| Total Assessed | $207,758 | $201,903 | $196,022 | $190,313 | $146,627 | $144,603 | $86,078 |
| Total Exempt | $50,722 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Total Taxable | $157,036 | $151,903 | $146,022 | $140,313 | $96,627 | $94,603 | $36,078 |
| SOH Diff | $69,549 | $66,024 | $57,777 | $30,868 | $23,571 | $1,360 | $23,713 |
Document/Transfer/Sales History
| Instrument / Official Record | Date | Q/U | Reason | Type | V/I | Sale Price | Ownership |
|---|---|---|---|---|---|---|---|
| WD 1398/2393 | 2019-11-12 | Q | 01 | WARRANTY DEED | Improved | $175,000 | Grantor: ROBERT A JR & ROBLEY ANN B GEORGE Grantee: VICTOR LAMAR & JESSICA LYNN SMITH (H/W) |
Buildings
Building # 1, Section # 1, 128773, SFR
| Type | Model | Heated Area | Gross Area | Repl Cost New | YrBlt | Year Eff | Other % Dpr | Normal % Dpr | % Cond | Value |
|---|---|---|---|---|---|---|---|---|---|---|
| 0100 | 01 | 3082 | 3118 | $321,765 | 1957 | 1990 | 0.00% | 35.00% | 65.00% | $209,147 |
Structural Elements
| Type | Description | Code | Details |
|---|---|---|---|
| EW | Exterior Wall | 19 | COMMON BRK |
| RS | Roof Structure | 08 | IRREGULAR |
| RC | Roof Cover | 03 | COMP SHNGL |
| IW | Interior Wall | ||
| IF | Interior Flooring | 14 | CARPET |
| IF | Interior Flooring | 13 | LAM/VNLPLK |
| AC | Air Conditioning | 03 | CENTRAL |
| HT | Heating Type | 04 | AIR DUCTED |
| BDR | Bedrooms | 3.00 | |
| BTH | Bathrooms | 4.50 | |
| FR | Frame | 01 | NONE |
| STR | Stories | 1. | 1. |
| AR | Architectual Type | 05 | CONV |
| COND | Condition Adjustment | 03 | 03 |
| KTCH | Kitchen Adjustment | 02 | 02 |
Extra Features
| Code | Description | Length | Width | Units | Unit Price | AYB | % Good Condition | Final Value |
|---|---|---|---|---|---|---|---|---|
| 0166 | CONC,PAVMT | 1.00 | $0.00 | 0 | 100% | $1,000 | ||
| 0190 | FPLC PF | 1.00 | $1,200.00 | 0 | 100% | $1,200 | ||
| 0296 | SHED METAL | 10 | 12 | 120.00 | $5.00 | 1993 | 25% | $150 |
| 0280 | POOL R/CON | 36 | 18 | 576.00 | $70.00 | 2021 | 93% | $37,498 |
| 0280 | POOL R/CON | 8 | 6 | 48.00 | $70.00 | 2021 | 93% | $3,125 |
| 0166 | CONC,PAVMT | 1298.00 | $2.00 | 2021 | 100% | $2,596 |
Land Lines
Personal Property
None
Permits
| Date | Permit | Type | Status | Description |
|---|---|---|---|---|
| May 12, 2021 | 2020-00535 | POOL | COMPLETED | POOL |
| Dec 1, 2016 | 783 | MAINT/ALTR | COMPLETED | MAINT/ALTR |
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 November 19, 2025.