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, LAKELAND, 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 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: 23-27-25-009000-004001

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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.
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.

LAKELAND SENIOR LIVING NO THREE LLC100%

Mailing Address  (Address Change form)

771 CARPENTERS WAY
LAKELAND FL 33809-3922

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

777 CARPENTERS WAY

Postal City and Zip

LAKELAND FL 33809

Parcel Information

MunicipalityLAKELAND (Code: 91510)
Neighborhood6666.02
Search Recent Sales in this Neighborhood
SubdivisionPALMER MARY J SUB PB 4A PG 16
Property (DOR) Use CodeVacant Commercial  (Code: 1000)
Acreage24.87
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 232725


Property Description

DISCLAIMER: This property description is a condensed version of the original legal description recorded in the public records. It does not include the section, township, range, or the county where the property is located. The property description should not be used when conveying property. The Property Appraiser assumes no responsibility for the consequences of inappropriate uses or interpretations of the property description. No warranties, expressed or implied, are provided for the data herein, its use, or its interpretation

PALMER MARY J SUB PB 4A PG 16 THAT PART LOTS 4 & 5 & THAT PT OF SW1/4 OF SE1/4 OF SEC 25 KNOWN AS PARCEL ONE OF UNRE SURVEY MORE PART DESC AS: COMM NW COR OF SEC 36 RUN S89-53-35E ALONG N LINE OF SAID SEC 36 114.68 FT TO INT WITH ELY R/W LINE OF US 98 RUN N00-13-57E ALONG SAID R/W LINE 378.64 FT TO SLY R/W LINE OF CARPENTERS WAY N35-38-50E ALONG SAID R/W LINE 73.35 FT N71-03-42E 277.81 FT N66-34-25E 127.80 FT ELY ALONG CURVE 182.42 FT N00-13-57E 60.17 FT TO NLY R/W OF CARPENTERS WAY ELY ALONG CURVE 290 FT S72-38-49E 410.29 FT N52-17-23E 5.06 FT TO POB N52-17-23E 33.18 FT S69- 05-38E 107.65 FT N36-53-09E 19.87 FT N23-06-08E 48.44 FT N30-05-16W 13.48 FT N41-37-19E 26.28 FT S56-37-27E 17.59 FT N60-13-24E 22.41 FT N26-19-37E 34.51 FT N01-30-14W 52.09 FT N25-31-52E 41.76 FT N35-43-41E 68.13 FT N31-09-27E 23.56 FT N74-52-08E 30.51 FT N39-34-35E 106.03 FT N69-04-45E 25.86 FT N37-07-16E 40.12 FT N54-18-31E 73.83 FT N55-43-02E 59.98 FT N31-07-24E 73.41 FT N49-13-48E 99.98 FT N11-21-39W 31.75 FT N08-50-22E 10.07 FT TO SLY BNDRY OF PCL AS DESC IN OR 7766 PG 2275 RUN N54-02-26E 273.25 FT N26-36-39E 310.80 FT N55-47-23E 59.71 FT S47-01-18E 246.06 FT TO NW COR OF LOT 14 LAKESIDE HILLS ESTS PHASE THREE AS REC IN PB 58 PG 5 RUN S04-39-50W 150.39 FT TO INT WITH WLY EXT OF S BNDRY OF SAID LAKESIDE HILLS ESTS PHASE THREE RUN N89-54-40E 14 FT TO SW COR OF AFORESAID LOT 14 & ALSO BEING NW COR OF S1/2 OF SE1/4 OF SEC 25 CONT N89-54-40E 406.71 FT RUN ALONG SHORE LINE OF LAKE GIBSON FOLL 3 COURSES: S20-53-50E 196.91 FT S31-54-37E 108.37 FT S40-13-20E 89.81 FT TO NLY EXT OF W BNDRY OF WEDGEWOOD LAKE ESTS AS REC IN PB 76 PG 33 RUN S16-08-13E 29.57 FT TO NW COR OF SAID WEDGEWOOD LAKE ESTS S16-10-41E 239.23 FT W 395.89 FT S45-00-00W 130 FT S 220 FT W 100 FT S45-00-00W 110 FT S 250 FT TO NLY R/W LINE OF CARPENTERS WAY RUN WLY ALONG CURVE 58.56 FT S89-43-53W 409.81 FT NWLY ALONG CURVE 177.57 FT N53-00-04W 399.21 FT WLY ALONG CURVE 152.85 FT N22-41-57E 25.58 FT N68-40-14W 97.68 FT S21-19-46W 24.65 FT N69-34-44W 74.89 FT TO POB LESS COMM NW COR OF SEC 36 RUN S89-53-35E ALONG N LINE OF SAID SEC 36 114.68 FT TO INT WITH ELY R/W LINE OF US 98 RUN N00-13-57E ALONG SAID R/W LINE 378.64 FT TO SLY R/W LINE OF CARPENTERS WAY N35-38-50E ALONG SAID R/W LINE 73.35 FT N71-03-42E 277.81 FT N66-34-25E 127.80 FT ELY ALONG CURVE 182.42 FT N00-13-57E 60.17 FT TO NLY R/W OF CARPENTERS WAY ELY ALONG CURVE 290 FT S72-38-49E 410.29 FT N52-17-23E 5.06 FT TO POB N52-17-23E 33.18 FT S69-05-38E 107.65 FT N36-53-09E 19.87 FT N23-06-08E 48.44 FT N30-05-16W 13.48 FT N41-37-19E 26.28 FT S56-37-27E 17.59 FT N60-13-24E 22.41 FT N26-19-37E 34.51 FT N01-30-14W 52.09 FT N25-31-52E 41.76 FT N35-43-41E 68.13 FT N31-09-27E 23.56 FT N74-52-08E 30.51 FT N39-34-35E 106.03 FT N69-04-45E 25.86 FT N37-07-16E 40.12 FT N54-18-31E 73.83 FT N55-43-02E 59.98 FT N31-07-24E 39.48 FT S52-00-00E 323.29 FT S 468.47 FT S40-00-00W 305.57 FT TO N R/W OF CARPENTERS WAY RUN NWLY ALONG CURVE 12.78 FT N53-00-04W 399.21 FT RUN NWLY ALONG CURVE 152.84 FT N22-41-57E 25.58 FT N68-40-14W 97.68 FT S21-19-46W 24.65 FT N69-34-44W 74.89 FT TO POB




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
10511/0215206/2018WVLAKELAND SENIOR LIVING NO THREE LLC$0
10153/0050205/2017CVLAKELAND SENIOR LIVING NO TWO LLC$100
10108/0084303/2017WVLAKELAND SENIOR LIVING NO TWO LLC$100
09453/0004302/2015WILAKELAND SENIOR LIVING LLC$3,750,000
09301/0040807/2014WIEVANGELICAL CHRISTIAN CREDIT UNION$0
6338/191908/2005WIWITHOUT WALLS INTERNATIONAL CHURCH INC$15,000,000
2241/069605/1984ME$100
2193/005710/1983QE$100
2032/000105/1981ME$7,500,000


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@polkflpa.gov with your name, property address, and confirmation of your request.



PERMITS

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

Land Lines

LNLand DescriptionAg/GreenBeltLand Unit TypeFrontDepthUnits
1 * COMMERCIAL/INDUSTRIAL N SQUARE FOOT 0 0 1,083,366.00
  * 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 Monday, October 19, 2026 at 2:09:50 AM).  All information BELOW this notice is from the 2026 Tax Roll, except where otherwise noted.


Value Summary (2026)

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$2,816,752
BUILDING VALUE$0
EXTRA FEATURES VALUE$0
JUST MARKET VALUE$2,816,752
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $378,347
ASSESSED VALUE$2,438,405
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$2,438,405
*This property contains a Non Homestead Cap with a differential of $378,347.


Values by District (2026)

District DescriptionJust Market ValueAssessed ValueFinal
Assessed Taxes
ExemptionFinal
Tax Savings
Taxable ValueFinal
Tax Rate
Final
Taxes
BOARD OF COUNTY COMMISSIONERS $2,816,752 $2,438,405 $16,178.33 $0 $0.00 $2,438,405 6.634800 $16,178.33
POLK COUNTY SCHOOL BOARD - STATE $2,816,752 $2,816,752 $8,478.42 $0 $0.00 $2,816,752 3.010000 $8,478.42
POLK COUNTY SCHOOL BOARD - LOCAL $2,816,752 $2,816,752 $6,332.06 $0 $0.00 $2,816,752 2.248000 $6,332.06
CITY OF LAKELAND $2,816,752 $2,438,405 $13,246.15 $0 $0.00 $2,438,405 5.432300 $13,246.15
SOUTHWEST FLA WATER MGMT DIST $2,816,752 $2,438,405 $446.47 $0 $0.00 $2,438,405 0.183100 $446.47
LAKELAND MASS TRANSIT $2,816,752 $2,438,405 $1,219.20 $0 $0.00 $2,438,405 0.500000 $1,219.20
Tax Savings:$0.00Total Taxes:$45,900.63

Taxes

DescLast Year (2025)2026 Final
Taxing DistrictLAKELAND/SWFWMD/LKLD MASS (Code: 91510) LAKELAND/SWFWMD/LKLD MASS (Code: 91510)
Millage Rate18.040218.0082
Ad Valorem Assessments$43,164.39$45,900.63
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$43,164.39$45,900.63
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 2025 2024 2023 2022
LAND VALUE $2,816,752.00 $2,816,752.00 $2,816,752.00 $2,816,752.00
BUILDING VALUE $0.00 $0.00 $0.00 $0.00
EXTRA FEATURES VALUE $0.00 $0.00 $0.00 $0.00
JUST MARKET VALUE $2,816,752.00 $2,816,752.00 $2,816,752.00 $2,816,752.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS
$600,020.00 $801,541.00 $984,742.00 $1,151,288.00
ASSESSED VALUE $2,216,732.00 $2,015,211.00 $1,832,010.00 $1,665,464.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $2,216,732.00 $2,015,211.00 $1,832,010.00 $1,665,464.00
Grantee Name: LAKELAND SENIOR LIVING NO THREE LLC
Grantee Name: LAKELAND SENIOR LIVING NO TWO LLC
Grantee Name: LAKELAND SENIOR LIVING NO TWO LLC
Grantee Name: LAKELAND SENIOR LIVING LLC
Grantee Name: EVANGELICAL CHRISTIAN CREDIT UNION
Grantee Name: WITHOUT WALLS INTERNATIONAL CHURCH INC
Grantee Name: N/A
Grantee Name: N/A
Grantee Name: N/A

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: Monday, October 19, 2026 at 2:09:50 AM

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