LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 6/23/2025 1:33 AM
SITE ADDRESS
406 SW 38TH AVE
OWNER'S NAME
PFEFFER STEVE &
OWNER'S ADDRESS
PO BOX 4211
SEVIERVILLE TN 37864
PROPERTY DESCRIPTION
CAPE CORAL UNIT 58
BLK 5323 PB 23 PG 133
LOTS 43 + 44

DOR CODE 01 - SINGLE FAMILY RESIDENTIAL
NBHD CODE
33-132.1
CAPE CORAL UNIT 58
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 3
BATHROOMS 3.0
EXTERIOR WALL 17 CB STUCCO
EXTERIOR WALL 0 NONE
ROOF STRUCTURE 8 IRREGULAR
ROOF COVER 7 CONCRETE TILE
INTERIOR WALL 5 DRYWALL
INTERIOR WALL 0 NONE
INTERIOR FLOOR 11 CERAMIC CLAY TILE
INTERIOR FLOOR 0 NONE
HEATING FUEL 4 ELECTRIC
HEATING TYPE 4 FORCED AIR-DUCTED
AC TYPE 3 CENTRAL
QUALITY 4.0000 ABOVE AVERAGE
CEILING HEIGHT CLGHT CEILING HEIGHT 8-10'
BUILDING SUBAREA DETAIL
AREA TYPE YEAR BUILT GROSS AREA PCT BASE ADJ AREA CAP COST
1 STORY SCREEN ENCL 2023 1,180 13 153   22,140
BASE 2023 2,325 100 2,325   336,447
FINISHED GARAGE 2023 656 40 262   37,914
FINISHED OPEN PORCH 2023 484 20 97   14,037
FINISHED UTILITY 2023 29 40 12   1,736
   
   
   
   
   
   
   
   
   
   
   
TOTALS 4,674 2,849 412,274
          E X T R A    F E A T U R E S
LINE CODE DESCRIPTION LENGTH WIDTH UNITS UNIT PRICE PCT COND L/B YEAR AMN DEPR DEPR ADJ CAP FLAG COST
1 POOL R POOL - RESIDENTIAL 0.00 0.00 312.00 105.95 1.00 B 2023 2.00 0.98 - 32,395
2 PATIO B PATIO - BRICK AND TILE 0.00 0.00 868.00 12.65 1.00 B 2023 1.00 0.99 - 10,870
3 JAZ B JACUZZI - TYPE B 0.00 0.00 1.00 13,000.00 1.00 B 2023 5.00 0.95 - 12,350
4 HT PUMP A/C-POOL HEATERS 0.00 0.00 1.00 8,100.00 1.00 B 2023 5.00 0.95 - 7,695
5 SEAW C SEAWALL - CONCRETE 80.00 1.00 80.00 0.00 1.00 L 2022 0.00 1.00 - 0
6 TIKI TIKI HUTS - TRUSS/RAFTER SYSTEM 12.00 12.00 144.00 14.08 1.00 L 2023 1.00 0.99 - 2,007
7 PATIO B PATIO - BRICK AND TILE 80.00 11.00 880.00 12.65 1.00 B 2023 1.00 0.99 - 11,021
8 BDOCK W DOCK - BOAT - WOODEN 80.00 4.00 320.00 57.17 1.00 L 2023 5.00 0.95 - 17,380
9 PIER R PIER - RESIDENTIAL 0.00 0.00 700.00 74.16 1.00 L 2023 5.00 0.95 - 49,316
10 BOATLFT BOAT LIFT 0.00 0.00 1.00 10,000.00 1.00 L 2023 5.00 0.95 - 9,500
11 XAC XTRA/ADDITIONAL A/C UNITS 0.00 0.00 0.50 8,000.00 1.00 B 2023 5.00 0.95 - 3,800
TOTAL OF EXTRA FEATURE VALUES 156,334
                  L A N D
LINE CODE DESCRIPTION ZONING FRONT DEPTH DF CF TYPE UNIT PRICE UNITS UT TOTAL ADJ CAP EVAL NOTES
1 131 SFR CANAL R1-W 80 125 1.00 1.00 1 264,929.45 1.00 UT 1.00 - AVM
 
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 264,929
FOLIO ID: 10072672 STRAP: 18-44-23-C4-05323.0430
CARD 1 of 1
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
1.15 127.10 146.17 2,849 416,438 99% 412,274
IMP TYPE 102 - Ranch MODEL 1 - SINGLE FAMILY RESIDENTIAL
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
2021000352681 10/27/2021 01 01 V 350,000
1403/500 12/1/1979 07 07 V 5,800
 
 
 
 
 
VALUE SUMMARY 2024 2023
BUILDING COST VALUE 412,274 *
BUILDING EXTRA FEATURES 78,131 *
LAND EXTRA FEATURES 78,203 *
LAND VALUE 264,929 261,414
COST APPROACH VALUE 833,537 261,414
INCOME APPROACH VALUE * *
SALES APPROACH VALUE 1,020,886 261,414
MARKET VALUE 1,020,886 261,414
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 6/23/2025 1:33 AM
SITE ADDRESS
406 SW 38TH AVE
OWNER'S NAME
PFEFFER STEVE &
OWNER'S ADDRESS
PO BOX 4211
SEVIERVILLE TN 37864
PROPERTY DESCRIPTION
CAPE CORAL UNIT 58
BLK 5323 PB 23 PG 133
LOTS 43 + 44

DOR CODE 01 - SINGLE FAMILY RESIDENTIAL
NBHD CODE
33-132.1
CAPE CORAL UNIT 58
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
CONDITION COND CONDITION AVERAGE
ELEVATION ELEV ELEVATION < 1'
FOUNDATION FNDTN FOUNDATION STEM WALL
FLOOR PLAN FLRPLN FLOOR PLAN SPLIT
DRIVEWAY DRIVE DRIVEWAY BRICK/TILE/BOM
LANDSCAPING LANDSC LANDSCAPING TYPICAL OF NBHD
TOPOGRAPHY TOPOG TOPOGRAPHY SITE FILLED
EXTRA SHOWER XSH 1.00
EXTRA SINK XSI 1.00
EXTRA SINK (WET BAR) XWB 1.00
TRAY CEILINGS TRAYS 3.00
HURRICANE SHUTTERS HSHUTT HURRICANE GLASS
LIVING UNITS LVGU 1.00
UNITS IN BUILDING UNITS 1.00
 
 
BUILDING SUBAREA DETAIL
AREA TYPE YEAR BUILT GROSS AREA PCT BASE ADJ AREA CAP COST
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
          E X T R A    F E A T U R E S
LINE CODE DESCRIPTION LENGTH WIDTH UNITS UNIT PRICE PCT COND L/B YEAR AMN DEPR DEPR ADJ CAP FLAG COST
 
 
 
 
 
 
 
 
 
 
 
                  L A N D
LINE CODE DESCRIPTION ZONING FRONT DEPTH DF CF TYPE UNIT PRICE UNITS UT TOTAL ADJ CAP EVAL NOTES
FOLIO ID: 10072672 STRAP: 18-44-23-C4-05323.0430
CARD 1 of 1 (Continued)
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
VALUE SUMMARY 2024 2023