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 WINTER HAVEN 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: 26-27-34-000000-011020

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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: 26-27-34-000000-011020 Parcel ID format

Owners Recently purchased this property? Click here.

FOUR LAKES GOLF CLUB LTD100%

Mailing Address  (Address Change form)

PO BOX 330
LAKELAND FL 33802-0330

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

1109 LA COSTA LN

Postal City and Zip

WINTER HAVEN FL 33881

Parcel Information

MunicipalityUnincorporated Polk County (Code: 92000)
Neighborhood6666.15
Search Recent Sales in this Neighborhood
SubdivisionNOT IN SUBDIVISION
Property (DOR) Use CodeMHP - 55+ Park; Lot Only  (Code: 2850)
Acreage331.81
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
W
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Section Maps for 262734


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.
827TPP 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
/44408/1997RI$0
3486/223101/1995MIFOUR LAKES GOLF CLUB LTD$100
3153/102509/1992WV$2,790,000
1923/102501/1980WE$1,728,500


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 (1501 - OFFICE BUILDING)

Building Characteristics

Living Area: 3,031 sqft
Total Under Roof: 3,438 sqft
Actual Year Built: 1995
Building Value: $223,615
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

1109 LA COSTA LN

Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

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 AREAY3,031
CANOPY407
Total Under Roof3,438 SQ FT
Total Living Area3,031 SQ FT

BUILDING 2 (1111 - CLUBHOUSE)

Building Characteristics

Living Area: 17,520 sqft
Total Under Roof: 20,164 sqft
Actual Year Built: 1995
Building Value: $1,417,492
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 HEIGHT24
HEAT CODEACP
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

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 AREAY17,520
CANOPY2,644
Total Under Roof20,164 SQ FT
Total Living Area17,520 SQ FT

BUILDING 3 (1716 - GOLF CART STORAGE BUILDING)

Building Characteristics

Living Area: 3,000 sqft
Total Under Roof: 3,000 sqft
Actual Year Built: 1995
Building Value: $132,759
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 HEIGHT24
STORIES1
HEAT CODENA
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

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 AREAY3,000
Total Under Roof3,000 SQ FT
Total Living Area3,000 SQ FT

BUILDING 4 (1501 - OFFICE BUILDING)

Building Characteristics

Living Area: 1,200 sqft
Total Under Roof: 1,200 sqft
Actual Year Built: 1995
Building Value: $96,736
Wall Structure: STEEL

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
WALL HEIGHT12
LIVING UNITS1
HEAT CODEACP
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

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 AREAY1,200
Total Under Roof1,200 SQ FT
Total Living Area1,200 SQ FT

BUILDING 5 (1427 - STORAGE WAREHOUSE)

Building Characteristics

Living Area: 1,800 sqft
Total Under Roof: 4,962 sqft
Actual Year Built: 1995
Building Value: $81,592
Wall Structure: STEEL

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 HEIGHT12
STORIES1
HEAT CODENA
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1999

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 AREAY1,800
STORAGE ROOM130
STORAGE ROOM3,032
Total Under Roof4,962 SQ FT
Total Living Area1,800 SQ FT

BUILDING 6 (1723 - EQUIPMENT SHED)

Building Characteristics

Living Area: 2,550 sqft
Total Under Roof: 2,550 sqft
Actual Year Built: 1995
Building Value: $13,082
Wall Structure: STEEL

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 CODENA
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1998

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 AREAY2,550
Total Under Roof2,550 SQ FT
Total Living Area2,550 SQ FT

BUILDING 7 (1723 - EQUIPMENT SHED)

Building Characteristics

Living Area: 476 sqft
Total Under Roof: 476 sqft
Actual Year Built: 1995
Building Value: $2,806
Wall Structure: STEEL

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 CODENA
EXTERIOR WALLNONE
Building Traverse View Larger: Double  -   Quadruple
Effective Year: 1998

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 AREAY476
Total Under Roof476 SQ FT
Total Living Area476 SQ FT

Extra Features (Current)

LNCodeDescriptionBLDLengthWidthUnitsYear Built
1 AMH CLASS A MH PARK 0 0 0 814 1995
2 VYL3 VINYL ROOM 3500 0 27 12 1 1995
3 CON CONCRETE 0 0 0 375 1995
4 MAC ASPHALT 0 0 0 9,200 1995
5 TCT TENNIS COURTS 0 0 0 2 1995
6 SBC SHUFFLE BOARD COURT 0 0 0 8 1995
7 CSP3 COMMERCIAL SWIMMING POOL 183,000 0 0 0 1 1995
8 MAC ASPHALT 0 0 0 7,200 1995
9 PKB PARKING BUMPER EACH 0 0 0 64 1995
10 CPT1 CARPORT 1000 0 0 0 1 1995
11 GAR GARAGE DETACHED 0 0 0 612 1995
12 UTL2 UTILITY 3500 0 0 0 1 1995

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 * GOLF COURSE N ACREAGE 0 0 75.08
2 * COMMERCIAL/INDUSTRIAL N SQUARE FOOT 0 0 11,025,124.00
3 * CONSERVATION EASEMENT N ACREAGE 0 0 3.62
  * 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, June 13, 2025 at 4:45:39 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$4,475,680
BUILDING VALUE$1,927,677
EXTRA FEATURES VALUE$16,897,737
JUST MARKET VALUE (INCOME APPROACH)$68,153,879
AG CLASSIFIED LAND VALUE$0
AGRICULTURE CLASSIFICATION SAVINGS$0
*HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $5,078,335
ASSESSED VALUE$63,075,544
EXEMPTION VALUE (COUNTY)$0
TAXABLE VALUE (COUNTY)$63,075,544
*This property contains a Non Homestead Cap with a differential of $5,078,335.


Values by District (2024)

District DescriptionJust Market ValueAssessed ValueFinal
Assessed Taxes
ExemptionFinal
Tax Savings
Taxable ValueFinal
Tax Rate
Final
Taxes
BOARD OF COUNTY COMMISSIONERS $68,153,879 $63,075,544 $418,493.62 $0 $0.00 $63,075,544 6.634800 $418,493.62
POLK COUNTY PARKS MSTU $68,153,879 $63,075,544 $33,341.73 $0 $0.00 $63,075,544 0.528600 $33,341.73
POLK COUNTY LIBRARY MSTU $68,153,879 $63,075,544 $12,520.50 $0 $0.00 $63,075,544 0.198500 $12,520.50
POLK COUNTY STORMWATER MSTU $68,153,879 $63,075,544 $5,935.41 $0 $0.00 $63,075,544 0.094100 $5,935.41
POLK COUNTY SCHOOL BOARD - STATE $68,153,879 $68,153,879 $207,733.02 $0 $0.00 $68,153,879 3.048000 $207,733.02
POLK COUNTY SCHOOL BOARD - LOCAL $68,153,879 $68,153,879 $153,209.92 $0 $0.00 $68,153,879 2.248000 $153,209.92
LAKE REGION LAKES MGMT DIST $68,153,879 $63,075,544 $21,988.13 $0 $0.00 $63,075,544 0.348600 $21,988.13
SOUTHWEST FLA WATER MGMT DIST $68,153,879 $63,075,544 $12,041.12 $0 $0.00 $63,075,544 0.190900 $12,041.12
Tax Savings:$0.00Total Taxes:$865,263.45

Non-Ad Valorem Assessments (2024)

LNCodeDescUnitsRateAssessment
2 FI000 POLK COUNTY FIRE SERVICES 1.00 16.00 $16.00
3 FI000 POLK COUNTY FIRE SERVICES 814.00 141.00 $114,774.00
4 FI000 POLK COUNTY FIRE SERVICES 1.00 32.00 $32.00
5 FI000 POLK COUNTY FIRE SERVICES 1.00 54.00 $54.00
6 FI000 POLK COUNTY FIRE SERVICES 1.00 32.00 $32.00
7 FI000 POLK COUNTY FIRE SERVICES 1.00 16.00 $16.00
8 FI000 POLK COUNTY FIRE SERVICES 1.00 958.00 $958.00
9 FI000 POLK COUNTY FIRE SERVICES 1.00 9,565.00 $9,565.00
10 FI000 POLK COUNTY FIRE SERVICES 1.00 480.00 $480.00
Total Assessments$125,927.00

Taxes

DescLast Year (2023)2024 Final
Taxing DistrictUNINCORP/SWFWMD/LAKE REGION (Code: 92000) UNINCORP/SWFWMD/LAKE REGION (Code: 92000)
Millage Rate13.487813.2915
Ad Valorem Assessments$773,409.40$865,263.45
Non-Ad Valorem Assessments$119,709.00$125,927.00
Total Taxes$893,118.40$991,190.45
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.  
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 $4,475,680.00
BUILDING VALUE $0.00
EXTRA FEATURES VALUE $16,902,989.00
JUST VALUE (INCOME APPROACH *) $57,341,404.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $57,341,404.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $57,341,404.00
2022
LAND VALUE $4,475,680.00
BUILDING VALUE $0.00
EXTRA FEATURES VALUE $16,931,223.00
JUST VALUE (INCOME APPROACH *) $52,349,180.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $52,349,180.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $52,349,180.00
2021
LAND VALUE $4,475,680.00
BUILDING VALUE $0.00
EXTRA FEATURES VALUE $16,829,301.00
JUST VALUE (INCOME APPROACH *) $49,127,668.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $49,127,668.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $49,127,668.00
2020
LAND VALUE $4,475,680.00
BUILDING VALUE $0.00
EXTRA FEATURES VALUE $16,830,406.00
JUST VALUE (INCOME APPROACH *) $49,127,668.00
HOMESTEAD CAP AND SOH PORTABILITY SAVINGS $0.00
ASSESSED VALUE $49,127,668.00
EXEMPTION VALUE (COUNTY) $0.00
TAXABLE VALUE (COUNTY) $49,127,668.00
* 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: N/A
Grantee Name: FOUR LAKES GOLF CLUB LTD
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, June 13, 2025 at 4:45:39 AM