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: 24-28-18-201000-010021

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Parcel Tax Bill
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I&E Forms
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Notice:  The tax collector link is not available during tax sale processing.  If you have questions, please contact the tax collector's office.  Thank you for your patience.
Notice: The tax collector link is not available during tax sale processing. If you have questions, please contact the tax collector's office. Thank you for your patience.

Parcel Details: 24-28-18-201000-010021

Owners Recently purchased this property? Click here.

BARON MANAGEMENT LLC100%

Mailing Address  (Address Change form)

1661 WILLIAMSBURG SQ
LAKELAND FL 33803-4279

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

202 MASSACHUSETTS AVE N
101

Postal City and Zip

LAKELAND FL 33801

Parcel Information

MunicipalityLAKELAND (Code: 91511)
Neighborhood6666.05
Search Recent Sales in this Neighborhood
SubdivisionMUNNS SURVEY DB G PG 392
Property (DOR) Use CodeMulti-Story, Class C Office, 10,000 & larger  (Code: 1831)
Acreage0.58
Community Redevelopment AreaLakeland Downtown CRA I (Code: 334)

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.
3TPP 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/PageDateInstrument Type Vacant/
Improved
Sales Price 
10883/0080805/21/2019CORRECTIVE DEEDIMPROVED$0More information
10868/0131305/21/2019WARRANTY DEEDIMPROVED$1,900,000More information
09233/0148704/23/2014MISC DOCUMENTIMPROVED$0More information
08567/0138801/06/2012QUIT CLAIMIMPROVED$100More information
08518/0138801/06/2012QUIT CLAIMVACANT$100More information
08518/0104711/11/2011WARRANTY DEEDIMPROVED$1,283,000More information
4222/080904/01/1999WARRANTY DEEDIMPROVED$525,000More information
3350/111902/01/1994WARRANTY DEEDIMPROVED$250,000More information
2442/147607/01/1986WARRANTY DEEDIMPROVED$490,000More information
1069/041801/13/1967WARRANTY DEEDEITHER$0More information


Exemptions Export to Excel Exemptions - A Tax Exemption Application has been filed on this property and is awaiting review by the Exemptions Department.

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 2025 tax year, the allowable total household adjusted gross income received during 2024 could not exceed $37,694.   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 (1301 - BAR/TAVERN)

Building Characteristics

Living Area: 8,240 sqft
Total Under Roof: 10,609 sqft
Actual Year Built: 1930
Building Value: $805,243
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 UNITS1
WALL HEIGHT16
STORIES1
HEAT CODEACP
EXTERIOR WALLNONE

202 MASSACHUSETTS AVE 101

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2015

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 AREAY8,240
CANOPY2,369
Total Under Roof10,609 SQ FT
Total Living Area8,240 SQ FT

BUILDING 2 (1501 - OFFICE BUILDING)

Building Characteristics

Living Area: 8,775 sqft
Total Under Roof: 10,228 sqft
Actual Year Built: 1930
Building Value: $824,735
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
STORIES2
LIVING UNITS1
WALL HEIGHT11
HEAT CODEACP
EXTERIOR WALLNONE

201 KENTUCKY AVE

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2001

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
OTHERY4,450
BASE AREAY4,325
CANOPY664
CANOPY664
CANOPY100
STORAGE ROOM25
Total Under Roof10,228 SQ FT
Total Living Area8,775 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 SSW1 SPRINKLER SYS-WET BLD UP TO 20,000 SQFT 1 0 0 8,240 1930
2 EO2 ELEV 2 STOPS 2 0 0 1 1930
3 SSW1 SPRINKLER SYS-WET BLD UP TO 20,000 SQFT 2 0 0 8,775 1930
4 CON CONCRETE 0 0 0 6,150 1960
5 PKB PARKING BUMPER EACH 0 0 0 17 1960
6 FEN2 FENCE GOOD QUALITY-SOLID PANEL, WROUGHT IRON, ETC 0 0 0 102 2020

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 25,342.00
  * 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 9, 2025 at 2:10:21 AM).  All information BELOW this notice is from the 2024 Tax Roll, except where otherwise noted.


Value Summary (2024)

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$291,433
BUILDING VALUE$1,603,651
EXTRA FEATURES VALUE$103,195
JUST MARKET VALUE$1,998,279
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$1,998,279
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$1,998,279
*This property contains a Non Homestead Cap with a differential of $0.


Values by District (2024)

District DescriptionJust Market ValueAssessed ValueFinal
Assessed Taxes
ExemptionFinal
Tax Savings
Taxable ValueFinal
Tax Rate
Final
Taxes
BOARD OF COUNTY COMMISSIONERS $1,998,279 $1,998,279 $13,258.18 $0 $0.00 $1,998,279 6.634800 $13,258.18
POLK COUNTY SCHOOL BOARD - STATE $1,998,279 $1,998,279 $6,090.75 $0 $0.00 $1,998,279 3.048000 $6,090.75
POLK COUNTY SCHOOL BOARD - LOCAL $1,998,279 $1,998,279 $4,492.13 $0 $0.00 $1,998,279 2.248000 $4,492.13
CITY OF LAKELAND $1,998,279 $1,998,279 $10,855.25 $0 $0.00 $1,998,279 5.432300 $10,855.25
SOUTHWEST FLA WATER MGMT DIST $1,998,279 $1,998,279 $381.47 $0 $0.00 $1,998,279 0.190900 $381.47
LAKELAND DDA $1,998,279 $1,998,279 $3,996.56 $0 $0.00 $1,998,279 2.000000 $3,996.56
LAKELAND MASS TRANSIT $1,998,279 $1,998,279 $999.14 $0 $0.00 $1,998,279 0.500000 $999.14
Tax Savings:$0.00Total Taxes:$40,073.48

Taxes

DescLast Year (2023)2024 Final
Taxing DistrictLAKELAND/SWFWMD/LKLD MASS/LKLD DDA (Code: 91511) LAKELAND/SWFWMD/LKLD MASS/LKLD DDA (Code: 91511)
Millage Rate20.229820.0540
Ad Valorem Assessments$39,608.80$40,073.48
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$39,608.80$40,073.48
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.
Note:  The tax collector link is not available during tax sale processing.  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.
2023
LAND VALUE $291,433.00
BUILDING VALUE $1,573,275.00
EXTRA FEATURES VALUE $93,235.00
JUST MARKET VALUE $1,957,943.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $1,957,943.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $1,957,943.00
2022
LAND VALUE $291,433.00
BUILDING VALUE $1,424,727.00
EXTRA FEATURES VALUE $90,916.00
JUST MARKET VALUE $1,807,076.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $1,807,076.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $1,807,076.00
2021
LAND VALUE $291,433.00
BUILDING VALUE $1,267,639.00
EXTRA FEATURES VALUE $94,869.00
JUST MARKET VALUE $1,653,941.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $1,653,941.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $1,653,941.00
2020
LAND VALUE $291,433.00
BUILDING VALUE $1,151,699.00
EXTRA FEATURES VALUE $97,351.00
JUST MARKET VALUE $1,540,483.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $1,540,483.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $1,540,483.00
Grantee Name: BARON MANAGEMENT LLC
Grantee Name: BARON MANAGEMENT LLC
Grantee Name: BORDEN RANDY JAMES
Grantee Name: WIKIISM HOLDINGS LLC
Grantee Name: WIKIISM HOLDINGS LLC
Grantee Name: LKLDTV LLC
Grantee Name: MARCOBAY PROPERTIES
Grantee Name: N/A
Grantee Name: N/A
Grantee Name: FIRESTONE TIRE AND RUBBER CO

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 9, 2025 at 2:10:21 AM