LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 6/18/2025 5:36 AM
SITE ADDRESS
326 SW 21ST TER
OWNER'S NAME
LOWE DEBRA A & STEPHEN E
OWNER'S ADDRESS
326 SW 21ST TER
CAPE CORAL FL 33991
PROPERTY DESCRIPTION
CAPE CORAL UNIT 62
BLK 3052 PB 21 PG 27
LOTS 41 + 42

DOR CODE 01 - SINGLE FAMILY RESIDENTIAL
NBHD CODE
33-240.1
CAPE CORAL UNIT 62
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 3
BATHROOMS 2.0
EXTERIOR WALL 17 CB STUCCO
EXTERIOR WALL 0 NONE
ROOF STRUCTURE 8 IRREGULAR
ROOF COVER 3 ASPHALT OR COMPOSITION
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 3.0000 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 912 13 119   14,824
BASE 2022 2,037 100 2,037   253,753
FINISHED GARAGE 2022 455 40 182   22,672
FINISHED OPEN PORCH 2022 373 20 75   9,343
PATIO 2023 100 5 5   623
   
   
   
   
   
   
   
   
   
   
   
TOTALS 3,877 2,418 301,214
          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 SEAW C SEAWALL - CONCRETE 80.00 1.00 80.00 0.00 1.00 L 2021 0.00 1.00 - 0
2 IRRGTN IRRIGATION SYSTEM LAWN 0.00 0.00 1.00 0.00 1.00 L 2022 5.00 0.95 - 0
3 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
4 POOL R POOL - RESIDENTIAL 28.00 14.00 392.00 105.95 1.00 B 2023 2.00 0.98 - 40,702
5 PATIO B PATIO - BRICK AND TILE 0.00 0.00 520.00 12.65 1.00 B 2023 1.00 0.99 - 6,512
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES 54,909
                  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 64,334.33 1.00 UT 1.00 - AVM
 
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 64,334
FOLIO ID: 10085541 STRAP: 26-44-23-C3-03052.0410
CARD 1 of 1
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
0.99 127.10 125.83 2,418 304,257 99% 301,214
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
2022000256347 7/22/2022 01 01 I 500,000
2020000145981 6/16/2020 05 05 V 65,700
2020000140748 6/15/2020 05 05 V 87,300
2012000201776 7/20/2012 05 05 V 108,100
2012000182187 7/20/2012 01 37 V 9,500
4012/89 7/29/2003 06 06 V 27,000
2021/3257 9/1/1988 06 06 V 4,800
VALUE SUMMARY 2024 2023
BUILDING COST VALUE 301,214 285,767
BUILDING EXTRA FEATURES 54,909 0
LAND EXTRA FEATURES * *
LAND VALUE 64,334 81,711
COST APPROACH VALUE 420,457 367,478
INCOME APPROACH VALUE * *
SALES APPROACH VALUE 492,146 538,626
MARKET VALUE 492,146 538,626
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 6/18/2025 5:36 AM
SITE ADDRESS
326 SW 21ST TER
OWNER'S NAME
LOWE DEBRA A & STEPHEN E
OWNER'S ADDRESS
326 SW 21ST TER
CAPE CORAL FL 33991
PROPERTY DESCRIPTION
CAPE CORAL UNIT 62
BLK 3052 PB 21 PG 27
LOTS 41 + 42

DOR CODE 01 - SINGLE FAMILY RESIDENTIAL
NBHD CODE
33-240.1
CAPE CORAL UNIT 62
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
CONDITION COND CONDITION AVERAGE
ELEVATION ELEV ELEVATION < 1'
FOUNDATION FNDTN FOUNDATION SLAB ON GRADE
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
INDOOR SPRINKLER SYSTEM SPRINK 0.00
TRAY CEILINGS TRAYS 2.00
HURRICANE SHUTTERS HSHUTT SHUTTERS PANEL & MANUAL
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: 10085541 STRAP: 26-44-23-C3-03052.0410
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