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: 24-28-18-205000-007142

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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.

LAKE LIME LLC100%

Mailing Address  (Address Change form)

100 S KENTUCKY AVE STE 290
LAKELAND FL 33801-5088

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

324 LAKE AVE S

Postal City and Zip

LAKELAND FL 33801

Parcel Information

MunicipalityLAKELAND (Code: 91510)
Neighborhood321535.00
Search Recent Sales in this Neighborhood
SubdivisionMORTONS ADD DB Q PG 79
Property (DOR) Use CodeMulti-family 50-119 units  (Code: 0315)
Acreage0.87
Community Redevelopment AreaCity of Lakeland CRA - Downtown IV (Expansion 2005) (Code: 337)

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 ]

N
W
S


Section Maps for 242818


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.
1TPP 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
10652/0180410/2018WVLAKE LIME LLC$75,000
10624/0221009/2018WVLAKE LIME LLC$355,000
09623/0068908/2015WIWHITNEY LAND HOLDINGS LLC$0
09623/0068808/2015WIWHITNEY LAND HOLDINGS LLC$0
09623/0068608/2015WIWHITNEY LAND HOLDINGS LLC$75,000
08736/0181508/2012WVWILLIAM JAMES INC$55,000
4346/124810/1999WV$40,000
4237/187705/1999WI$62,500
/664604/1997RI$0
3446/040909/1994LI$100
2817/064201/1990WI$100,000
1619/107711/1974WE$100
1482/030908/1972WE$100
0992/096612/1965WE$10,500


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 (1214 - MULTIPLE RESIDENCE)

Building Characteristics

Living Area: 33,565 sqft
Total Under Roof: 34,160 sqft
Actual Year Built: 2021
Building Value: $2,825,240
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 UNITS54
STORIES3
WALL HEIGHT8
HEAT CODEACP
EXTERIOR WALLNONE

324 LAKE AVE

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2021

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 AREAY11,123
OTHERY11,221
OTHERY11,221
PTO PATIO OR SLAB 70
PTO PATIO OR SLAB 70
PTO PATIO OR SLAB 70
PTO PATIO OR SLAB 70
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 70
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
Total Under Roof34,160 SQ FT
Total Living Area33,565 SQ FT

BUILDING 2 (1214 - MULTIPLE RESIDENCE)

Building Characteristics

Living Area: 22,207 sqft
Total Under Roof: 22,567 sqft
Actual Year Built: 2021
Building Value: $1,493,151
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
STORIES3
LIVING UNITS36
WALL HEIGHT8
HEAT CODEACP
EXTERIOR WALLNONE

325 LAKE AVE

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2021

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 AREAY7,365
OTHERY7,421
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 55
PTO PATIO OR SLAB 55
PTO PATIO OR SLAB 55
PTO PATIO OR SLAB 55
PTO PATIO OR SLAB 35
PTO PATIO OR SLAB 35
OTHERY7,421
Total Under Roof22,567 SQ FT
Total Living Area22,207 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 EO3 COMMERCIAL ELEVATOR 1 0 0 1 2021
2 EO3 COMMERCIAL ELEVATOR 2 0 0 1 2021
3 SSW2 SPRINKLER SYSTEM 1 0 0 33,565 2021
4 SSW2 SPRINKLER SYSTEM 2 0 0 22,207 2021
5 PKR PARKING LOT 0 0 0 13,500 2021
6 PKR PARKING LOT 0 0 0 4,800 2021
7 DMP GARBAGE DUMPSTER 0 0 0 2 2021
8 FEN2 FENCE 0 0 0 515 2021

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 * RESIDENTIAL N SQUARE FOOT 0 0 8,939.00
2 * RESIDENTIAL N SQUARE FOOT 0 0 19,600.00
3 * RESIDENTIAL N SQUARE FOOT 0 0 8,999.00
4 * RESIDENTIAL N SQUARE FOOT 0 0 20,000.00
  * 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 8, 2026 at 2:10:45 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$219,720
BUILDING VALUE$4,338,704
EXTRA FEATURES VALUE$323,689
JUST MARKET VALUE (INCOME APPROACH)$10,628,685
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$10,628,685
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$10,628,685
*This property contains a Non Homestead Cap with a differential of $0.


Values by District (2025)

District DescriptionJust Market ValueAssessed ValueFinal
Assessed Taxes
ExemptionFinal
Tax Savings
Taxable ValueFinal
Tax Rate
Final
Taxes
BOARD OF COUNTY COMMISSIONERS $10,628,685 $10,628,685 $70,519.20 $0 $0.00 $10,628,685 6.634800 $70,519.20
POLK COUNTY SCHOOL BOARD - STATE $10,628,685 $10,628,685 $32,332.46 $0 $0.00 $10,628,685 3.042000 $32,332.46
POLK COUNTY SCHOOL BOARD - LOCAL $10,628,685 $10,628,685 $23,893.28 $0 $0.00 $10,628,685 2.248000 $23,893.28
CITY OF LAKELAND $10,628,685 $10,628,685 $57,738.21 $0 $0.00 $10,628,685 5.432300 $57,738.21
SOUTHWEST FLA WATER MGMT DIST $10,628,685 $10,628,685 $1,946.11 $0 $0.00 $10,628,685 0.183100 $1,946.11
LAKELAND MASS TRANSIT $10,628,685 $10,628,685 $5,314.34 $0 $0.00 $10,628,685 0.500000 $5,314.34
Tax Savings:$0.00Total Taxes:$191,743.60

Taxes

DescLast Year (2024)2025 Final
Taxing DistrictLAKELAND/SWFWMD/LKLD MASS (Code: 91510) LAKELAND/SWFWMD/LKLD MASS (Code: 91510)
Millage Rate18.054018.0402
Ad Valorem Assessments$178,419.05$191,743.60
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$178,419.05$191,743.60
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 $219,720.00 $213,968.00 $204,420.00 $33,968.00
BUILDING VALUE $4,245,241.00 $0.00 $0.00 $0.00
EXTRA FEATURES VALUE $320,482.00 $380,213.00 $338,393.00 $0.00
JUST VALUE (INCOME APPROACH *) $9,882,522.00 $11,177,995.00 $8,371,682.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS
$0.00 $1,969,145.00 $0.00 $0.00
ASSESSED VALUE $9,882,522.00 $9,208,850.00 $8,371,682.00 $33,968.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $9,882,522.00 $9,208,850.00 $8,371,682.00 $33,968.00
JUST MARKET VALUE $33,968.00
* 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: LAKE LIME LLC
Grantee Name: LAKE LIME LLC
Grantee Name: WHITNEY LAND HOLDINGS LLC
Grantee Name: WHITNEY LAND HOLDINGS LLC
Grantee Name: WHITNEY LAND HOLDINGS LLC
Grantee Name: WILLIAM JAMES INC
Grantee Name: N/A
Grantee Name: N/A
Grantee Name: N/A
Grantee Name: N/A
Grantee Name: N/A
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: Friday, May 8, 2026 at 2:10:45 AM

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