Neil Combee

NEIL COMBEE
Polk County Property Appraiser
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Deeds and other documents affecting property ownership are recorded in the official records of the Polk County Clerk of Court’s Office. After recording, our office receives electronic copies of these documents. Before these ownership transfers appear on our website, these documents must go through several processes, including review of each individual document to determine intent, mapping, qualification coding, and entry into our records.

The Property Appraiser’s Deed Department typically processes these transfers at minimum of four to six weeks after recording. However, due to an unusually high volume of recorded documents, processing times have been delayed. This time frame can also be affected based on the complexity of the transfers received. For example, if your document will result in a split of your property, it must be sent to the Mapping Department for further review and processing.

Thank you for your patience and understanding in this process.

Please feel free to contact us for more information.
Exemptions shown on our website are for the most recently approved assessment roll. New, changed, and cancelled exemptions should display on our website after we receive new roll approval from the Florida Department of Revenue, which occurs early summer before Truth In Millage (TRIM) notices are mailed. Exemptions filed after the March 1 deadline are applied to the following assessment roll year unless a late-file application is approved.
Many visitors to our website have mistakenly assumed that the address of the property is a physical location, rather than the mailing address of the property. It is crucial to understand the distinction between a physical address and a mailing address. While they often coincide, they are not always the same.

A physical address refers to the specific geographic location where a property is situated. This address falls under the jurisdiction of an administrative area, Unincorporated Polk County, which governs various aspects such as taxes, land development, zoning, and mortgage regulations for both residential and commercial properties.

On the other hand, a mailing address is the designated location where mail is received. The United States Postal Service assigns names to cities, which may or may not correspond to the jurisdiction in which the physical address is located. This can lead to confusion, as the names used by the Post Office may differ from the official names of cities or the local names given to unincorporated areas within a county.

To alleviate this confusion, we have made modifications to the parcel detail page on our website. These changes include clearly separating the city, state, and zip code from the street address, while explicitly indicating that the City and Zip are provided by the United States Postal Service. Additionally, we have enhanced the Taxing District label by incorporating the term "Municipality" and relocating it to the top line under Parcel Information.

This address has a postal city of LAKELAND and this does not match the administrative area.

Click the File Exemption link below to begin the Online Exemption Filing Wizard.


NOTICE: You are currently logged into the Polk County Property Appraiser's Online Filing Application. To log out, please click the logout link in the upper right corner.

Parcel Details: 23-26-34-000000-012020

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Notice:  The tax collector link is not available while they perform required maintenance.  If you have questions, please contact the tax collector's office at (863)534-4700.  Thank you for your patience.
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Parcel Details: 23-26-34-000000-012020 Parcel ID format

Notice:  The tax collector link is not available while they perform required maintenance.  If you have questions, please contact the tax collector's office.  Thank you for your patience.

Owners Recently purchased this property? Click here.

CYPRESS LAKES VENTURE IV LLC100%

Mailing Address  (Address Change form)

2999 N 44TH ST STE 200
PHOENIX AZ 85018-7248

Physical Street Address Why postal city and municipality? Click here.

10000 HWY 98 N

Postal City and Zip

LAKELAND FL 33809

Parcel Information

MunicipalityUnincorporated Polk County (Code: 90000)
Neighborhood6666.01
Search Recent Sales in this Neighborhood
SubdivisionNOT IN SUBDIVISION
Property (DOR) Use CodeMHP - 55+ Park; Lot Only  (Code: 2850)
Acreage130.82
Community Redevelopment AreaNOT IN CRA 

Property Desc [ Open/Print Property Desc ]

DISCLAIMER: The property description provided is a summary of the original legal description and should not be used for conveying property, as it may render the deed invalid.



Deed Letter PDF PDF  HTML HTML

Area Map [ Open Interactive Map ]

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Section Maps for 232634


Linked Tangible Personal Property Accounts

Linked Accounts Export to Excel)
Note:  Tangible Personal Property is defined as everything other than real estate that has value by itself.    Please click the + plus sign to show the list of TPP accounts linked to this parcel.    Only first two owner names shown.
1440TPP Account(s)
  List of Accounts



Sales History

Important Notice: If you wish to obtain a copy of a deed for this parcel, click on the blue OR Book/Page number. If the Book/Page number does not have a blue link or if the document is restricted, it may not be available online. Please contact the Polk County Clerk Indexing Department at 863-534-4516. If the Type Inst is an “R”, please contact the Property Appraiser at 863-534-4765 to order “R” type instruments.
OR Book/PageDateType Inst Vacant/
Improved 		GranteeSales Price
12461/0133010/2022WICYPRESS LAKES VENTURE IV LLC$206,490,000
3668/116604/1996WICYPRESS LAKES ASSOCIATES LTD$18,191,500


Exemptions Export to Excel Exemptions - A Tax Exemption Application has been filed on this property, with expected approval in June, July, or August. - This property has been updated to include a New Tax Exemption for the ~TMPL_NEWTAXYEAR~ Tax Year.

Important Notice: In 2022, the Florida Legislature increased property tax exemptions for residents who are widows, widowers, blind, or totally and permanently disabled from $500 to $5,000. The increased exemption amount will become effective as of January 1, 2023, for the 2023 tax year. This change does not affect your tax bill for 2022.
Note:  The drop down menus below provide information on the amount of exemption applied to each taxing district. The HX—first $25,000 homestead exemption may be allocated to one or more owners. The HB second amended homestead exemption reflects the name of the first owner only.
CodeBld. #Description% OwnershipRenew CdYearNameNoteValue
If you have a Senior Exemption(Additional Homestead Exemption for Persons 65 and Older):   For the 2026 tax year, the allowable total household adjusted gross income received during 2025 could not exceed $38,686.   If your total household adjusted gross income exceeded this limit, YOU MUST NOTIFY THIS OFFICE.  Receiving no notification from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income does not exceed the limit. Improperly claiming any exemption could result in a lien against your property.  If you would like to receive a notice of renewal electronically, please send us an email at paoffice@polk-county.net with your name, property address, and confirmation of your request.



Buildings

BUILDING 1 (1111 - CLUBHOUSE)

Building Characteristics

Living Area: 8,622 sqft
Total Under Roof: 9,056 sqft
Actual Year Built: 1988
Building Value: $728,162
Wall Structure: CONCRETE (M & S CRNT MULTIPLIER)

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
LIVING UNITS1
WALL HEIGHT16
STORIES1
HEAT CODEACP
EXTERIOR WALLNONE

10000 HWY 98

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1994

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY8,622
CANOPY115
CANOPY204
CANOPY115
Total Under Roof9,056 SQ FT
Total Living Area8,622 SQ FT

BUILDING 2 (1111 - CLUBHOUSE)

Building Characteristics

Living Area: 11,378 sqft
Total Under Roof: 14,296 sqft
Actual Year Built: 1995
Building Value: $1,318,858
Wall Structure: CONCRETE (M & S CRNT MULTIPLIER)

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
LIVING UNITS1
WALL HEIGHT16
STORIES1
HEAT CODEACP
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY11,378
CANOPY224
CANOPY292
CANOPY1,780
CANOPY398
CANOPY224
Total Under Roof14,296 SQ FT
Total Living Area11,378 SQ FT

BUILDING 3 (1427 - STORAGE WAREHOUSE)

Building Characteristics

Living Area: 8,260 sqft
Total Under Roof: 9,760 sqft
Actual Year Built: 1995
Building Value: $285,264
Wall Structure: STEEL

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
LIVING UNITS1
WALL HEIGHT16
STORIES1
HEAT CODENA
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY8,260
STORAGE ROOM1,200
STORAGE ROOM300
Total Under Roof9,760 SQ FT
Total Living Area8,260 SQ FT

BUILDING 4 (1113 - HEALTH CLUB)

Building Characteristics

Living Area: 4,406 sqft
Total Under Roof: 6,400 sqft
Actual Year Built: 2007
Building Value: $804,474
Wall Structure: CONCRETE (M & S CRNT MULTIPLIER)

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
LIVING UNITS1
WALL HEIGHT12
STORIES1
HEAT CODEACP
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2011

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY4,406
CANOPY626
CANOPY684
CANOPY684
Total Under Roof6,400 SQ FT
Total Living Area4,406 SQ FT

BUILDING 5 (MH - Mobile Home/Manufactured Home)

Building Characteristics

Living Area: 1,274 sqft
Total Under Roof: 1,274 sqft
Actual Year Built: 1991
Building Value: $80,795
Wall Structure: NONE

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
UNITS1 UNIT
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1991

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY1,274
Total Under Roof1,274 SQ FT
Total Living Area1,274 SQ FT

BUILDING 6 (MH - Mobile Home/Manufactured Home)

Building Characteristics

Living Area: 984 sqft
Total Under Roof: 984 sqft
Actual Year Built: 1989
Building Value: $63,847
Wall Structure: NONE

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
UNITS1 UNIT
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1989

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY984
Total Under Roof984 SQ FT
Total Living Area984 SQ FT

BUILDING 7 (MH - Mobile Home/Manufactured Home)

Building Characteristics

Living Area: 1,482 sqft
Total Under Roof: 1,482 sqft
Actual Year Built: 2025
Building Value: $199,946
Wall Structure: NONE

Building BAS Note:   The base area (living area or square foot living area) of a building is the originally designed building footprint / plan of the cooled and heated area of the building.  In most cases, a base area will remain constant throughout the life of the building.  A base area can be converted to a subarea (Example: A portion of the base is "cut-out" and used as a garage or porch); It is not, however, standard appraisal practice to convert a subarea to a base area unless there was an error when initially entering the data.
ElementUnitsInformation
UNITS1 UNIT
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2025

Building Subareas

Building Sub Area Note:   A sub area is an individual component of a building that may or may not be cooled/heated.  The percent in a subarea description is the percent of the base rate applied to the value of the sub area.  (Example: UGR UNFINISHED GARAGE 50% indicates this sub area is valued at 50% of the base area rate); If a sub area changes over time, the contributory value may also change.
Code/DescriptionHeatedTotal
BASE AREAY1,482
Total Under Roof1,482 SQ FT
Total Living Area1,482 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 SCR1 SCREEN ROOM 0 0 0 1 1990
2 UTL4 UTILITY ROOM 0 0 0 1 1990
3 CPT1 CARPORT 0 0 0 1 1990
4 UTL1 UTILITY ROOM 0 0 0 1 2018
5 UTL4 UTILITY ROOM 0 0 0 1 1989
6 CPT1 CARPORT 0 0 0 1 1989
7 PRC4 OPEN PORCH 0 0 0 1 1989
8 SCR1 SCREEN ROOM 0 0 0 1 1989
9 SHD1 SHED 0 0 0 1 2014
10 CSP3 COMMERICAL POOL 0 0 0 1 2007
11 AMH CLASS A MHP 0 0 0 1,452 1988
12 CSP3 COMMERICAL POOL 0 0 0 1 1988
13 SBC SHUFFLEBOARD COURT 0 0 0 1 1988
14 UTL3 UTILITY ROOM 0 0 0 1 1994
15 GAR DETACHED GARAGE 0 0 0 352 1987
16 UTL1 UTILITY ROOM 0 0 0 1 1994
17 FEN1 FENCE 0 0 0 900 1987
18 CON CONCRETE 0 0 0 4,824 1998
19 CANSVG CANOPY 0 29 40 1,160 1995
20 CANSVG CANOPY 0 21 40 840 1995

PERMITS

Please contact the appropriate permit issuing agency to obtain information.   This property is located in the Unincorporated Polk County  taxing district.

Land Lines

LNLand DescriptionAg/GreenBeltLand Unit TypeFrontDepthUnits
1 * COMMERCIAL/INDUSTRIAL N SQUARE FOOT 0 0 5,698,697.00
  * For Zoning/Future Land Use contact Polk County or the Municipality the parcel is located in.

NOTICE: All information ABOVE this notice is current (as of Friday, May 29, 2026 at 2:11:27 AM).  All information BELOW this notice is from the 2025 Tax Roll, except where otherwise noted.


Value Summary (2025)

Value Summary Note:  The Just Market Value for income properties is derived from the actual/potential income generated.  As a result, the Just Market Value for properties valued by the Income approach may not be equal to the sum of the values for Land, Building, and Misc Item.
DescValue
LAND VALUE$4,274,023
BUILDING VALUE$3,562,880
EXTRA FEATURES VALUE$43,070,906
JUST MARKET VALUE (INCOME APPROACH)$134,271,755
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $10,408,866
ASSESSED VALUE$123,862,889
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$123,862,889
*This property contains a Non Homestead Cap with a differential of $10,408,866.


Values by District (2025)

District DescriptionJust Market ValueAssessed ValueFinal
Assessed Taxes 		ExemptionFinal
Tax Savings 		Taxable ValueFinal
Tax Rate 		Final
Taxes
BOARD OF COUNTY COMMISSIONERS $134,271,755 $123,862,889 $821,805.50 $0 $0.00 $123,862,889 6.634800 $821,805.50
POLK COUNTY PARKS MSTU $134,271,755 $123,862,889 $65,473.92 $0 $0.00 $123,862,889 0.528600 $65,473.92
POLK COUNTY LIBRARY MSTU $134,271,755 $123,862,889 $24,586.78 $0 $0.00 $123,862,889 0.198500 $24,586.78
POLK COUNTY STORMWATER MSTU $134,271,755 $123,862,889 $11,655.50 $0 $0.00 $123,862,889 0.094100 $11,655.50
POLK COUNTY SCHOOL BOARD - STATE $134,271,755 $134,271,755 $408,454.68 $0 $0.00 $134,271,755 3.042000 $408,454.68
POLK COUNTY SCHOOL BOARD - LOCAL $134,271,755 $134,271,755 $301,842.91 $0 $0.00 $134,271,755 2.248000 $301,842.91
SOUTHWEST FLA WATER MGMT DIST $134,271,755 $123,862,889 $22,679.29 $0 $0.00 $123,862,889 0.183100 $22,679.29
Tax Savings:$0.00Total Taxes:$1,656,498.58

Non-Ad Valorem Assessments (2025)

LNCodeDescUnitsRateAssessment
2 FI000 POLK COUNTY FIRE SERVICES 1.00 3,357.00 $3,357.00
3 FI000 POLK COUNTY FIRE SERVICES 1.00 6,714.00 $6,714.00
4 FI000 POLK COUNTY FIRE SERVICES 1.00 3,357.00 $3,357.00
5 FI000 POLK COUNTY FIRE SERVICES 1.00 105.00 $105.00
6 FI000 POLK COUNTY FIRE SERVICES 1.00 21.00 $21.00
7 FI000 POLK COUNTY FIRE SERVICES 1.00 21.00 $21.00
8 FI000 POLK COUNTY FIRE SERVICES 1,452.00 197.00 $286,044.00
Total Assessments$299,619.00

Taxes

DescLast Year (2024)2025 Final
Taxing DistrictUNINCORP/SWFWMD (Code: 90000) UNINCORP/SWFWMD (Code: 90000)
Millage Rate12.942912.9291
Ad Valorem Assessments$1,560,529.60$1,656,498.58
Non-Ad Valorem Assessments$214,408.00$299,619.00
Total Taxes$1,774,937.60$1,956,117.58
Your final tax bill may contain Non-Ad Valorem assessments which may not be reflected on this page, such as assessments for roads, drainage, garbage, fire, lighting, water, sewer, or other governmental services and facilities which may be levied by your county, city or any other special district.  Visit the Polk County Tax Collector's site for Tax Bill information related to this account.  Use"Property Tax Estimator to estimate taxes for this account.
Note:  The tax collector link is not available while they perform required maintenance.  If you have questions, please contact the tax collector's office.  Thank you for your patience.



Prior Year Final Values

The Final Tax Roll is the 1st certification of the tax rolls by the Value Adjustment Board, per Florida Statute 193.122(2), F.S. This is the date all taxable property and tax rolls are certified for collection to the Tax Collector. Corrections made after this date are not reflected in the Final Tax Roll Values.
DESCRIPTION 2024 2023 2022 2021
LAND VALUE $4,274,023.00 $4,281,887.00 $4,281,887.00 $4,281,887.00
BUILDING VALUE $3,295,936.00 $0.00 $0.00 $0.00
EXTRA FEATURES VALUE $29,886,250.00 $29,895,093.00 $30,055,250.00 $29,949,104.00
JUST VALUE (INCOME APPROACH *) $132,074,883.00 $102,373,888.00 $86,641,506.00 $81,309,096.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS		 $19,472,257.00 $0.00 $0.00 $0.00
ASSESSED VALUE $112,602,626.00 $102,373,888.00 $86,641,506.00 $81,309,096.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $112,602,626.00 $102,373,888.00 $86,641,506.00 $81,309,096.00
* The Just Market Value for income properties is derived from the actual/potential income generated. As a result, the Just Market Value for properties valued by the Income approach may not be equal to the sum of the values for Land, Building, and Misc Item.
Grantee Name: CYPRESS LAKES VENTURE IV LLC
Grantee Name: CYPRESS LAKES ASSOCIATES LTD

DISCLAIMER:
The Polk County Property Appraiser makes no representations or warranties regarding the completeness and accuracy of the data herein, its use or interpretation, the fee or beneficial/equitable title ownership or encumbrances of the property, and assumes no liability associated with its use or misuse. See the posted Site Notice.

Last Updated: Friday, May 29, 2026 at 2:11:27 AM

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