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, HAINES CITY, 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 HAINES CITY 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: 27-27-17-000000-042000

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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.

BLUE HERON OWNER LLC100%

Mailing Address  (Address Change form)

500 8TH ST NW
WASHINGTON DC 20004-2131

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

36345 US HIGHWAY 27

Postal City and Zip

HAINES CITY FL 33844

Parcel Information

MunicipalityHAINES CITY (Code: 90420)
Neighborhood6666.20
Search Recent Sales in this Neighborhood
SubdivisionNOT IN SUBDIVISION
Property (DOR) Use CodeMHP - 55+ Park; MH Lot and Unit  (Code: 2851)
Acreage39.97
Community Redevelopment AreaHaines City CRA EX (Code: 328A)

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
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Section Maps for 272717


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.
250TPP 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
13683/0174008/2025WIBLUE HERON OWNER LLC$23,050,000
3938/180512/1997WIBLUE HERON BAY INC$2,000,000
2646/126706/1988WI$675,000
2207/063312/1983WE$600,000


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@polk-county.net with your name, property address, and confirmation of your request.



Buildings

BUILDING 1 (MH - Mobile Home/Manufactured Home)

Building Characteristics

Living Area: 1,008 sqft
Total Under Roof: 1,008 sqft
Actual Year Built: 1995
Building Value: $74,095
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
EXTERIOR WALLNONE
UNITS1 UNIT

36345 US HIGHWAY 27

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1995

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 AREAY1,008
Total Under Roof1,008 SQ FT
Total Living Area1,008 SQ FT

BUILDING 2 (MH - Mobile Home/Manufactured Home)

Building Characteristics

Living Area: 1,410 sqft
Total Under Roof: 1,410 sqft
Actual Year Built: 1970
Building Value: $86,451
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: 1970

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 AREAY1,410
Total Under Roof1,410 SQ FT
Total Living Area1,410 SQ FT

BUILDING 3 (1111 - CLUBHOUSE)

Building Characteristics

Living Area: 4,360 sqft
Total Under Roof: 4,520 sqft
Actual Year Built: 1991
Building Value: $120,373
Wall Structure: WOOD FRAME (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
WALL HEIGHT10
LIVING UNITS1
STORIES1
HEAT CODEACP
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1995

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 AREAY4,360
CANOPY160
Total Under Roof4,520 SQ FT
Total Living Area4,360 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 GAR DETACHED GARAGE 0 28 44 1,232 2000
2 SCR1 SCREEN ROOM 0 11 10 1 1995
3 CPT1 CARPORT 0 24 12 1 1995
4 UTL4 UTILITY ROOM 0 6 6 1 1995
5 BMH CLASS B MHP 0 0 0 252 1991
6 CSP2 COMMERICAL POOL 0 0 0 1 1991
7 CON CONCRETE 0 0 0 400 1991
8 MAC ASPHALT 0 0 0 852 1991
9 SBC SHUFFLEBOARD COURT 0 0 0 4 1991
10 GAR DETACHED GARAGE 0 40 24 960 1992

PERMITS

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

Land Lines

LNLand DescriptionAg/GreenBeltLand Unit TypeFrontDepthUnits
1 * COMMERCIAL/INDUSTRIAL N SQUARE FOOT 0 0 1,600,562.00
2 * SUBMERGED LAND N UNIT 0 0 1.00
  * 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, April 24, 2026 at 2:10:33 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$1,840,746
BUILDING VALUE$292,312
EXTRA FEATURES VALUE$3,034,033
JUST MARKET VALUE (INCOME APPROACH)$11,058,603
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$11,058,603
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$11,058,603
*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 $11,058,603 $11,058,603 $73,371.62 $0 $0.00 $11,058,603 6.634800 $73,371.62
POLK COUNTY SCHOOL BOARD - STATE $11,058,603 $11,058,603 $33,640.27 $0 $0.00 $11,058,603 3.042000 $33,640.27
POLK COUNTY SCHOOL BOARD - LOCAL $11,058,603 $11,058,603 $24,859.74 $0 $0.00 $11,058,603 2.248000 $24,859.74
CITY OF HAINES CITY $11,058,603 $11,058,603 $81,164.62 $0 $0.00 $11,058,603 7.339500 $81,164.62
SOUTHWEST FLA WATER MGMT DIST $11,058,603 $11,058,603 $2,024.83 $0 $0.00 $11,058,603 0.183100 $2,024.83
Tax Savings:$0.00Total Taxes:$215,061.08

Non-Ad Valorem Assessments (2025)

LNCodeDescUnitsRateAssessment
1 FC420 HAINES CITY FIRE PROTECTION 1.00 9,042.14 $9,042.14
2 ST420 HAINES CITY STORMWATER 1.00 58.33 $58.33
Total Assessments$9,100.47

Taxes

DescLast Year (2024)2025 Final
Taxing DistrictHAINES CITY/SWFWMD (Code: 90420) HAINES CITY/SWFWMD (Code: 90420)
Millage Rate19.711219.4474
Ad Valorem Assessments$206,458.60$215,061.08
Non-Ad Valorem Assessments$6,902.16$9,100.47
Total Taxes$213,360.76$224,161.55
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 $1,840,746.00 $1,840,746.00 $1,840,746.00 $1,840,746.00
BUILDING VALUE $289,960.00 $0.00 $0.00 $0.00
EXTRA FEATURES VALUE $2,723,968.00 $2,725,388.00 $2,773,657.00 $2,744,487.00
JUST VALUE (INCOME APPROACH *) $11,563,399.00 $9,158,189.00 $9,158,149.00 $7,817,664.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS
$1,489,391.00 $0.00 $558,719.00 $0.00
ASSESSED VALUE $10,074,008.00 $9,158,189.00 $8,599,430.00 $7,817,664.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $10,074,008.00 $9,158,189.00 $8,599,430.00 $7,817,664.00
* 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: BLUE HERON OWNER LLC
Grantee Name: BLUE HERON BAY INC
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, April 24, 2026 at 2:10:33 AM

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