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: 24-28-27-000000-014022

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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.

LUSHNIKOV FYDOR100%

Mailing Address  (Address Change form)

17475 COLLINS AVE UNIT 604
SUNNY ISLES BEACH FL 33160-4682

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

2890 MINE AND MILL RD

Postal City and Zip

LAKELAND FL 33801

Parcel Information

MunicipalityUnincorporated Polk County (Code: 91000)
Neighborhood6666.06
Search Recent Sales in this Neighborhood
SubdivisionNOT IN SUBDIVISION
Property (DOR) Use CodeVacant Commercial  (Code: 1000)
Acreage16.84
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 242827


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

COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT E 270.3 FT CONT E 300 FT TO POB RUN S 376.17 FT RUN E 736.17 FT RUN S 69.34 FT RUN E 400 FT S 530.34 FT E 303.14 FT N 950 FT M/L TO S-LINE CRYSTAL ACRES 1ST ADD W 170 M/L FT TO SW COR LOT 16 OF CRYSTAL ACRES 1ST ADD PHASE ONE RUN N 14 DEG 06 MIN 04 SEC W 609.26 FT N 400 FT E 35 FT N 290 FT W 75 FT N 160 FT W 135 FT S 41.55 FT W 115 FT S 100 FT W 95 FT S 40 FT W 50 FT S 95 FT W 350 FT N 95 FT W 245.10 FT S 583.10 FT W 82.76 FT S 650 FT TO POB & LESS ADDL R/W FOR MINE & MILL RD & LESS COMM SW COR OF NE1/4 OF SW1/4 OF SEC N 96.13 FT TO SLY R/W OF MINE-MILL RD E ALONG SLY R/W LINE 570.3 FT N 50.15 FT TO NLY R/W OF SAID RD & POB N 600 FT S 83 DEG 43 MIN 09 SEC E 149.13 FT S 616.55 FT TO SAID NLY R/W LINE N 83 DEG 43 MIN 09 SEC W ALONG SAID R/W 150 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT E 570.3 FT S 83 DEG 43'08"E 15.09 FT FOR POB CONT S 83 DEG 43'08"E 162.16 FT TO CURVE RUN SELY ALONG CURVE 133.93 FT RUN S 00 DEG 05'29"W 322.80 FT S 89 DEG 56'52"W 253 FT N 00 DEG 05'29"E 373.34 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT TO S R/W LN MINE-MILL RD AS REC IN OR 2009 PG 846 RUN E 570.30 RUN N 50.15 FT TO NLY R/W LN MINE-MILL RD CONT N 600 FT RUN E 82.76 FT TO POB RUN N 585.10 FT RUN E 245.10 FT RUN S 996 FT RUN W 180.27 FT RUN N 410.58 FT RUN W 66.48 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT N89-56-52E 270.3 FT E 300 FT S 376.17 FT E 736.17 FT S 69.34 FT RUN E 400 FT S 530.34 FT E 303.14 FT N 950 FT W 170 N14-06-04W 609.26 FT N00-12-30-E 405.57 FT E 40.3 FT N 450 FT W 210 FT S 41.55 FT W 115 FT S 100 FT W 45 FT TO POB W 50 FT S 40 FT E 50 FT N 40 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 OF SEC RUN N ALONG W LINE OF SAID NE1/4 OF SW1/4 96.13 FT TO S R/W LINE OF MINE & MILL RD AS REC IN OR 2009 PG 846 RUN N89-56-52E ALONG SAID S R/W LINE 570.30 FT TO WLY LINE OF PCL REC IN OR 2463 PG 1989 RUN N00-05-29E ALONG SAID WLY LINE 50.15 FT TO INT OF SAID WLY LINE & NLY R/W LINE OF MINE & MILL RD AS REC IN OR 2429 PG 1553 S83-43-08E ALONG SAID N R/W 200.30 FT TO POB N00-03-21W 207.95 FT S89-40-40E 130.27 FT S 145.57 FT S41-54-11W 104.42 FT TO PT ON CURVE RUN NWLY ALONG CURVE 31.09 FT N83-43-08W 32.80 FT TO POB & LESS COM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT N89-56-52E 570.3 FT N00-05-29E 50.15 FT TO NLY R/W MINE-MILL RD CONT N00-05-29E 600 FT S89-56-52E 82.76 FT N 585.10 FT E 245.10 FT S 95 FT TO POB E 205.5 FT S 901.15 FT W 205.5 FT N 901 FT TO POB & LESS COM SW COR OF NE1/4 OF SW1/4 N 96.13 FT N89-56-52E 570.3 FT N00-05-29E 50.15 FT S83-43-08E 150 FT TO POB N00-03-21E 202.78 FT S89-37-19E 50 FT S00-03-21E 207.96 FT N83-43-08W 50.3 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT E 570.3 FT S83-43-08E 177.25 FT TO CURVE RUN SELY ALONG CURVE 133.93 TO POB CONT ALONG CURVE 26.56 FT N89-56-52E 381.11 FT S00-05-29W 347.85 FT S89-56-52W 388.90 FT N00-05-29E 322.80 FT TO POB & LESS THAT PT LYING WITHIN FOLL DESC: COMM SW COR OF NE1/4 OF SW1/4 RUN N 96.13 FT E 445.68 FT TO POB CONT E 125 FT S83-43-08E 15.08 FT S 331.36 FT W 139.99 FT N 333.02 FT TO POB & LESS THAT PART LYING WITHIN FOLL DESC: COMM SW COR OF NE1/4 OF SW1/4 OF SEC RUN N 96.13 FT N89-56-52E 570.30 FT S83-43-08E 15.09 FT S00-05-29W 331.36 FT TO POB CONT S00-05-29W 41.98 FT N89-56-52E 721.93 FT S00-05-29W 500 FT S89-34-46W 360.52 FT N00-05-29E 399.50 FT S89-56-52W 375.66 FT N00-05-29E 38.95 FT S89-56-52W 125 FT N00-05-29E 105.86 FT N89-56-52E 139.24 FT TO POB & LESS COMM SW COR OF NE1/4 OF SW1/4 OF SEC N ALONG W LINE OF NE1/4 OF SW1/4 96.13 FT TO S R/W OF MINE & MILL RD N89-56-52E ALONG S R/W 570.3 FT S83-43-08E 177.25 FT SELY ALONG CURVE 160.49 FT N89-56-52E 263.11 FT TO POB N0-05-29E 40 FT N89-56-52E 118 FT N0-05-29E 194.33 FT N89-56-52E 399.27 FT S0-05-29W 651.5 FT S89-56- 52W 319.18 FT N0-02-06E 69.33 FT S89-56-52W 80.03 FT N0-05-29E 347.85 FT S89-56-52W 118 FT TO POB & LESS COMM SW COR OF SE1/4 OF SEC N0-17-27W ALONG W LINE OF SW1/4 OF SE1/4 980.66 FT N89-37-17E 375.3 FT S0-17-27E 98.75 FT TO POB N89-34-26E 301.91 FT S0-27-12E 431.96 FT S89-34-26W 303.14 FT N0-17-27W 431.96 FT TO POB & LESS COMM SW COR OF SE1/4 N00-17-25W 981.02 FT N89-38-24E 296.17 FT TO POB CONT N89-38-24E TO 5/8 STEEL ROD & CAP STAMPED CHASTAIN & SKILLMAN S00-23-56E 98.75 FT TO NW COR OF PCL DESC IN OR 12654 PG 1 N89-36-39E TO NE COR OF SAID PCL N00-29-33W 515.22 FT TO PT ON S LINE OF PLAT CRYSTAL ACRES FIRST ADD PH 1 PB 66 PG 27 S89-18-02W 175.63 FT TO SW COR OF SAID PLAT N14-22-35W ALONG W LINE OF SAID PLAT 242.65 FT S89-41-59W 143.59 FT S00-09-23E 651.16 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
13439/0148202/2025WVLUSHNIKOV FYDOR$700,000
09414/0102612/2014CVMIMS WILLIAM THOMAS$100
09306/0096908/2014QVMIMS WILLIAM THOMAS$100
09306/0094808/2014WVMIMS WILLIAM THOMAS$564,300
2463/198909/1986WIMCKAY FAMILY PARTNERSHIP$100
2429/155306/1986RFI$0


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 Unincorporated Polk County  taxing district.

Land Lines

LNLand DescriptionAg/GreenBeltLand Unit TypeFrontDepthUnits
1 * COMMERCIAL/INDUSTRIAL N SQUARE FOOT 0 0 82,747.00
2 * LOW ACRES N ACREAGE 0 0 14.94
  * 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, October 2, 2026 at 2:08:16 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$32,294
BUILDING VALUE$0
EXTRA FEATURES VALUE$0
JUST MARKET VALUE$32,294
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$32,294
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$32,294
*This property contains a Non Homestead Cap with a differential of $0.


Values by District (2026)

District DescriptionJust Market ValueAssessed ValueProposed
Assessed Taxes
ExemptionProposed
Tax Savings
Taxable ValueProposed
Tax Rate
Proposed
Taxes
BOARD OF COUNTY COMMISSIONERS $32,294 $32,294 $214.26 $0 $0.00 $32,294 6.634800 $214.26
POLK COUNTY PARKS MSTU $32,294 $32,294 $17.07 $0 $0.00 $32,294 0.528600 $17.07
POLK COUNTY LIBRARY MSTU $32,294 $32,294 $6.41 $0 $0.00 $32,294 0.198500 $6.41
POLK COUNTY STORMWATER MSTU $32,294 $32,294 $3.04 $0 $0.00 $32,294 0.094100 $3.04
POLK COUNTY SCHOOL BOARD - STATE $32,294 $32,294 $97.20 $0 $0.00 $32,294 3.010000 $97.20
POLK COUNTY SCHOOL BOARD - LOCAL $32,294 $32,294 $72.60 $0 $0.00 $32,294 2.248000 $72.60
SOUTHWEST FLA WATER MGMT DIST $32,294 $32,294 $5.91 $0 $0.00 $32,294 0.183100 $5.91
LAKELAND MASS TRANSIT $32,294 $32,294 $16.15 $0 $0.00 $32,294 0.500000 $16.15
Tax Savings:$0.00Total Taxes:$432.64

Taxes

DescLast Year (2025)2026 Proposed
Taxing DistrictUNINCORP/SWFWMD/LKLD MASS (Code: 91000) UNINCORP/SWFWMD/LKLD MASS (Code: 91000)
Millage Rate13.429113.3971
Ad Valorem Assessments$433.68$432.64
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$433.68$432.64
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 $32,294.00 $32,294.00 $100,271.00 $138,884.00
BUILDING VALUE $0.00 $0.00 $0.00 $0.00
EXTRA FEATURES VALUE $0.00 $0.00 $2,441.00 $5,135.00
JUST MARKET VALUE $32,294.00 $32,294.00 $102,712.00 $144,019.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS
$0.00 $0.00 $0.00 $0.00
ASSESSED VALUE $32,294.00 $32,294.00 $102,712.00 $144,019.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $32,294.00 $32,294.00 $102,712.00 $144,019.00
Grantee Name: LUSHNIKOV FYDOR
Grantee Name: MIMS WILLIAM THOMAS
Grantee Name: MIMS WILLIAM THOMAS
Grantee Name: MIMS WILLIAM THOMAS
Grantee Name: MCKAY FAMILY PARTNERSHIP
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, October 2, 2026 at 2:08:16 AM

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