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: 24-28-18-203000-019022

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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: 24-28-18-203000-019022

Owners Recently purchased this property? Click here.

LAKELAND COMMUNITY REDEVELOPMENT AGENCY100%

Mailing Address  (Address Change form)

228 S MASSACHUSETTS AVE
LAKELAND FL 33801-5012

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

802 MASSACHUSETTS N

Postal City and Zip

LAKELAND FL 33801

Parcel Information

MunicipalityLAKELAND (Code: 91510)
Neighborhood6666.06
Search Recent Sales in this Neighborhood
SubdivisionSCHIPMANS SURVEY DB G PG 360 361
Property (DOR) Use CodeBars & Lounges  (Code: 3300)
Acreage0.56
Community Redevelopment AreaMid-Town CRA (Code: 338)

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 242818




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 
10228/0117607/31/2017WARRANTY DEEDIMPROVED$375,000More information
09699/0016812/10/2015MISC DOCUMENTIMPROVED$0More information
5938/062009/29/2004WARRANTY DEEDVACANT$137,900More information
4572/211411/10/2000WARRANTY DEEDVACANT$140,000More information
1700/154505/01/1976WARRANTY DEEDEITHER$100More 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: 2,480 sqft
Total Under Roof: 2,868 sqft
Actual Year Built: 2019
Building Value: $336,512
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
STORIES1
LIVING UNITS1
WALL HEIGHT21
HEAT CODEACP
EXTERIOR WALLNONE

802 MASSACHUSETTS

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 2019

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
CANOPY84
BASE AREAY2,480
CANOPY304
Total Under Roof2,868 SQ FT
Total Living Area2,480 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 FEN2 FENCE GOOD QUALITY-SOLID PANEL, WROUGHT IRON, ETC 0 0 0 216 2023
2 DW DECK WOOD 0 48 42 2,016 2022
3 CPT3 CARPORT 3500 0 0 0 1 2020
4 PKB PARKING BUMPER EACH 0 0 0 7 2020
5 SSW1 SPRINKLER SYS-WET BLD UP TO 20,000 SQFT 1 0 0 2,480 2019
6 CON CONCRETE 0 0 0 4,911 2019
7 FEN2 FENCE GOOD QUALITY-SOLID PANEL, WROUGHT IRON, ETC 0 0 0 490 2019

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 24,342.00
  * 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$109,539
BUILDING VALUE$332,730
EXTRA FEATURES VALUE$44,350
JUST MARKET VALUE$486,619
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0
ASSESSED VALUE$486,619
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$486,619
*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 $486,619 $486,619 $3,228.62 $0 $0.00 $486,619 6.634800 $3,228.62
POLK COUNTY SCHOOL BOARD - STATE $486,619 $486,619 $1,483.21 $0 $0.00 $486,619 3.048000 $1,483.21
POLK COUNTY SCHOOL BOARD - LOCAL $486,619 $486,619 $1,093.92 $0 $0.00 $486,619 2.248000 $1,093.92
CITY OF LAKELAND $486,619 $486,619 $2,643.46 $0 $0.00 $486,619 5.432300 $2,643.46
SOUTHWEST FLA WATER MGMT DIST $486,619 $486,619 $92.90 $0 $0.00 $486,619 0.190900 $92.90
LAKELAND MASS TRANSIT $486,619 $486,619 $243.31 $0 $0.00 $486,619 0.500000 $243.31
Tax Savings:$0.00Total Taxes:$8,785.42

Taxes

DescLast Year (2023)2024 Final
Taxing DistrictLAKELAND/SWFWMD/LKLD MASS (Code: 91510) LAKELAND/SWFWMD/LKLD MASS (Code: 91510)
Millage Rate18.229818.0540
Ad Valorem Assessments$9,223.97$8,785.42
Non-Ad Valorem Assessments$0.00$0.00
Total Taxes$9,223.97$8,785.42
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 $109,539.00
BUILDING VALUE $356,221.00
EXTRA FEATURES VALUE $40,223.00
JUST MARKET VALUE $505,983.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $505,983.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $505,983.00
2022
LAND VALUE $109,539.00
BUILDING VALUE $335,962.00
EXTRA FEATURES VALUE $32,841.00
JUST MARKET VALUE $478,342.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $478,342.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $478,342.00
2021
LAND VALUE $109,539.00
BUILDING VALUE $301,974.00
EXTRA FEATURES VALUE $26,632.00
JUST MARKET VALUE $438,145.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $438,145.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $438,145.00
2020
LAND VALUE $231,036.00
BUILDING VALUE $298,624.00
EXTRA FEATURES VALUE $20,242.00
JUST MARKET VALUE $549,902.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $549,902.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $549,902.00
Grantee Name: LAKELAND COMMUNITY REDEVELOPMENT AGENCY
Grantee Name: LOPEZ ENRIQUE
Grantee Name: LOPEZ ENRIQUE
Grantee Name: SALYERS MELVIN DARRELL JR
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 9, 2025 at 2:10:21 AM