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 LAKE WALES 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: 29-31-05-000000-024170

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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.

ELKINS RONNIE100%

Mailing Address  (Address Change form)

200 COOKIE ST
LONDON KY 40741-2123

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

9458 CAT TRACK TRL

Postal City and Zip

LAKE WALES FL 33898

Parcel Information

MunicipalityUnincorporated Polk County (Code: 30000)
Neighborhood220610.00
Search Recent Sales in this Neighborhood
SubdivisionNOT IN SUBDIVISION
Property (DOR) Use CodeVac. Lakefront.  (Code: 0080)
Acreage1.34
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 ]

N
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Section Maps for 293105


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

BEG NW COR LOT 1 OF TIGER CREEK SUB PB 32 PG 48 RUN N36-05-00E 18 FT M/L TO SE BANK OF TIGER CREEK FOR POB RUN S36-05-00W 18 FT M/L TO NW COR LOT 1 SELY ALONG N LINE OF LOT 1 TO LK WALK IN THE WATER NELY ALONG LAKE 170 FT N54-00-00W 138 FT M/L TO E BANK TIGER CREEK S & E ALONG E BANK TO POB & BEG NE COR OF SAID LOT 1 RUN NELY ALONG LAKE 170 FT TO POB RUN N54-00-00W 138 FT M/L TO E BANK OF TIGER CREEK NELY ALONG E BANK TO INTER OF LAKE WALK IN THE WATER CONT WLY ALONG BANK OF LAKE IN SLY DIRECTION 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
13100/0131004/2024WVELKINS RONNIE$242,500
11679/0122004/2021WIHEARN JAMES T$530,000
5037/094402/2002QIPENNINGTON JOHN W$100
5008/058802/2002QIPENNINGTON JOHN W$100
5008/058602/2002QIPENNINGTON JOHN W$100
3708/099807/1996MIPENNINGTON JOHN W III$45,000
3592/100709/1995WIJERNIGAN LEON STANLEY & MARY ANN TRUST$100
3450/173410/1994WIJERNIGAN LEON STANLEY & MARY ANN TRUST$100
3435/094208/1994WIPENNINGTON JOHN W$120,000
3017/184209/1991WIPENNINGTON JOHN W$130,500
2662/229308/1988WVLIVINGSTON EWELL S$69,000
1580/090302/1974WEJOHNSON I W$100


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 * WATER INFLUENCE N FRONT FOOT 330 200 330.00
  * 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, 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$223,587
BUILDING VALUE$0
EXTRA FEATURES VALUE$0
JUST MARKET VALUE$223,587
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$223,587
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$223,587
*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 $223,587 $223,587 $1,483.46 $0 $0.00 $223,587 6.634800 $1,483.46
POLK COUNTY PARKS MSTU $223,587 $223,587 $118.19 $0 $0.00 $223,587 0.528600 $118.19
POLK COUNTY LIBRARY MSTU $223,587 $223,587 $44.38 $0 $0.00 $223,587 0.198500 $44.38
POLK COUNTY STORMWATER MSTU $223,587 $223,587 $21.04 $0 $0.00 $223,587 0.094100 $21.04
POLK COUNTY SCHOOL BOARD - STATE $223,587 $223,587 $673.00 $0 $0.00 $223,587 3.010000 $673.00
POLK COUNTY SCHOOL BOARD - LOCAL $223,587 $223,587 $502.62 $0 $0.00 $223,587 2.248000 $502.62
SOUTH FLA WATER MGMT DISTRICT $223,587 $223,587 $51.45 $0 $0.00 $223,587 0.230100 $51.45
Tax Savings:$0.00Total Taxes:$2,894.14

Taxes

DescLast Year (2025)2026 Proposed
Taxing DistrictUNINCORP/SOUTH FL WMD (Code: 30000) UNINCORP/SOUTH FL WMD (Code: 30000)
Millage Rate12.976112.9441
Ad Valorem Assessments$2,901.29$2,894.14
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$2,901.29$2,894.14
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 $223,587.00 $223,587.00 $218,264.00 $238,612.00
BUILDING VALUE $0.00 $0.00 $0.00 $56,065.00
EXTRA FEATURES VALUE $0.00 $0.00 $0.00 $0.00
JUST MARKET VALUE $223,587.00 $223,587.00 $218,264.00 $294,677.00
HOMESTEAD CAP AND
SOH PORTABILITY SAVINGS
$0.00 $0.00 $0.00 $0.00
ASSESSED VALUE $223,587.00 $223,587.00 $218,264.00 $294,677.00
EXEMPTION VALUE (COUNTY) $0.00 $0.00 $0.00 $0.00
TAXABLE VALUE (COUNTY) $223,587.00 $223,587.00 $218,264.00 $294,677.00
Grantee Name: ELKINS RONNIE
Grantee Name: HEARN JAMES T
Grantee Name: PENNINGTON JOHN W
Grantee Name: PENNINGTON JOHN W
Grantee Name: PENNINGTON JOHN W
Grantee Name: PENNINGTON JOHN W III
Grantee Name: JERNIGAN LEON STANLEY & MARY ANN TRUST
Grantee Name: JERNIGAN LEON STANLEY & MARY ANN TRUST
Grantee Name: PENNINGTON JOHN W
Grantee Name: PENNINGTON JOHN W
Grantee Name: LIVINGSTON EWELL S
Grantee Name: JOHNSON I W

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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