LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 12/13/2025 12:55 AM Historical
SITE ADDRESS
301 ELVA AVE N
OWNER'S NAME
CHURCH OF GOD OF PROPHECY OF L
OWNER'S ADDRESS
301 ELVA AVE N
LEHIGH ACRES FL 33971
PROPERTY DESCRIPTION
LEHIGH ACRES REPLT SEC 25
BLK 64 PB 26 PG 143
LOTS 8 THRU 11

DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
54-203.0
LEE BLVD CORRIDOR
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 17 CB STUCCO
EXTERIOR WALL 0 NONE
ROOF STRUCTURE 4 WOOD TRUSS
ROOF COVER 3 ASPHALT OR COMPOSITION
INTERIOR WALL 5 DRYWALL
INTERIOR WALL 0 NONE
INTERIOR FLOOR 7 VINYL TILE
INTERIOR FLOOR 0 NONE
HEATING FUEL 4 ELECTRIC
HEATING TYPE 4 FORCED AIR-DUCTED
AC TYPE 3 CENTRAL
QUALITY 3.0000 AVERAGE
 
BUILDING SUBAREA DETAIL
AREA TYPE YEAR BUILT GROSS AREA PCT BASE ADJ AREA CAP COST
BASE 1997 5,410 100 5,410   611,871
FINISHED OPEN PORCH 1997 330 30 99   11,197
   
   
   
   
   
   
   
   
   
   
   
   
   
   
TOTALS 5,740 5,509 623,068
          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 BLK TOP BLACK TOP - IMPROVED 0.00 0.00 8678.00 4.00 1.00 L 1997 2.00 0.60 - 20,827
2 BLK TOP BLACK TOP - IMPROVED 0.00 0.00 3741.00 4.00 1.00 L 1997 2.00 0.60 - 8,978
3 FENCE B FENCE - WOOD - SOLID BOARD 48.00 6.00 288.00 5.00 1.00 L 1997 10.00 0.60 - 864
4 SLAB SLAB - CONCRETE 0.00 0.00 180.00 6.93 1.00 L 1997 2.00 0.60 - 748
 
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES 31,417
                  L A N D
LINE CODE DESCRIPTION ZONING FRONT DEPTH DF CF TYPE UNIT PRICE UNITS UT TOTAL ADJ CAP EVAL NOTES
1 7100 CHURCH C-2 0 0 1.00 1.00 0 2.00 46,174.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 92,348
FOLIO ID: 10321312 STRAP: 25-44-26-05-00064.0080
CARD 1 of 1
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
0.91 191.21 174.00 5,509 958,566 65% 623,068
IMP TYPE 91 - Church MODEL 8 - CHURCH/THEATER/AUDITORIUM
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
2015000125607 6/3/2015 17 17 I 575,000
2007000358433 12/3/2007 06 06 I 1,224,700
3659/1904 5/16/2002 06 08 I 856,000
2758/3801 9/1/1996 06 06 V 135,000
2119/1868 11/1/1989 04 04 V 367,900
 
 
VALUE SUMMARY 2024 2023
BUILDING COST VALUE 623,068 632,654
BUILDING EXTRA FEATURES * *
LAND EXTRA FEATURES 31,417 26,728
LAND VALUE 92,348 92,348
COST APPROACH VALUE 746,833 751,730
INCOME APPROACH VALUE * *
SALES APPROACH VALUE 373,778 375,882
MARKET VALUE 373,778 375,882