LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 5/24/2025 10:34 AM
SITE ADDRESS
2439 MCGREGOR BLVD
OWNER'S NAME
COVENANT PRESBYTERIAN CHURCH O
OWNER'S ADDRESS
2439 MCGREGOR BLVD
FORT MYERS FL 33901
PROPERTY DESCRIPTION
PARL IN SW 1/4 SEC 23
TWP 44 R 24 OC DESC IN
OR 1138/1022 + 1567/2239 + OC DESC IN
OR 258 P 70 LESS PORT DESC
IN INST #2014000227659
DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
55-204.0
DOWNTOWN WEST US 41
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 18 CEMENT BRICK
EXTERIOR WALL 0 NONE
ROOF STRUCTURE 8 IRREGULAR
ROOF COVER 12 MODULAR METAL\SHINGLE
INTERIOR WALL 8 DEC WALL COVER
INTERIOR WALL 0 NONE
INTERIOR FLOOR 14 CARPET
INTERIOR FLOOR 0 NONE
HEATING FUEL 4 ELECTRIC
HEATING TYPE 4 FORCED AIR-DUCTED
AC TYPE 4 ROOF TOP
QUALITY 3.0000 AVERAGE
 
BUILDING SUBAREA DETAIL
AREA TYPE YEAR BUILT GROSS AREA PCT BASE ADJ AREA CAP COST
BASE 1962 9,638 100 9,638   0
FINISHED OPEN PORCH 1962 1,341 30 402   0
   
   
   
   
   
   
   
   
   
   
   
   
   
   
TOTALS 10,979 10,040 0
          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 SHED FR SHED - FRAME W/FLOOR 0.00 0.00 240.00 29.56 1.00 B 1962 2.00 0.60 - 0
2 BLK TOP BLACK TOP - IMPROVED 0.00 0.00 27200.00 4.00 1.00 L 1962 2.00 0.60 - 0
3 BLK TOP BLACK TOP - IMPROVED 0.00 0.00 13800.00 4.00 1.00 L 1986 2.00 0.60 - 0
4 CH LK 4 FENCE - CHAIN LINK - 4 FOOT 0.00 0.00 210.00 16.35 1.00 L 1997 5.00 0.60 - 0
5 BLK TOP BLACK TOP - IMPROVED 0.00 0.00 4603.00 4.00 1.00 L 1952 2.00 0.60 - 0
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES 0
                  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 RSE 0 0 1.00 1.00 0 5.00 223,170.00 SF 1.00 - JF
2 7000 VAC INSTITUTIONAL RSE 0 0 1.00 1.00 0 5.00 29,173.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 1,261,715
FOLIO ID: 10600845 STRAP: 23-44-24-P4-00019.0000
CARD 1 of 5
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
1.26 191.21 240.92 10,040 2,418,837 60% 1,451,302
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
 
 
 
 
 
 
 
VALUE SUMMARY 2024 2023
BUILDING COST VALUE * *
BUILDING EXTRA FEATURES * *
LAND EXTRA FEATURES * *
LAND VALUE * *
COST APPROACH VALUE * *
INCOME APPROACH VALUE * *
SALES APPROACH VALUE * *
MARKET VALUE 4,352,642 4,334,296
* The Approaches to value on this parcel are incomplete or not applicable due to age or parcel type.
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 5/24/2025 10:34 AM
SITE ADDRESS
2439 MCGREGOR BLVD
OWNER'S NAME
COVENANT PRESBYTERIAN CHURCH O
OWNER'S ADDRESS
2439 MCGREGOR BLVD
FORT MYERS FL 33901
PROPERTY DESCRIPTION
PARL IN SW 1/4 SEC 23
TWP 44 R 24 OC DESC IN
OR 1138/1022 + 1567/2239 + OC DESC IN
OR 258 P 70 LESS PORT DESC
IN INST #2014000227659
DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
55-204.0
DOWNTOWN WEST US 41
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 18 CEMENT BRICK
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 14 CARPET
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 1962 6,113 100 6,113   0
FINISHED OPEN PORCH 1962 1,423 30 427   0
FINISHED UTILITY 1962 195 55 107   0
STOOP 1962 55 10 6   0
   
   
   
   
   
   
   
   
   
   
   
   
TOTALS 7,786 6,653 0
          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
 
 
 
 
 
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES
                  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 RSE 0 0 1.00 1.00 0 5.00 223,170.00 SF 1.00 - JF
2 7000 VAC INSTITUTIONAL RSE 0 0 1.00 1.00 0 5.00 29,173.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 1,261,715
FOLIO ID: 10600845 STRAP: 23-44-24-P4-00019.0000
CARD 2 of 5
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
1.01 136.56 137.93 6,653 917,648 60% 550,589
IMP TYPE 92 - Educational/Religious MODEL 8 - CHURCH/THEATER/AUDITORIUM
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
VALUE SUMMARY 2024 2023
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 5/24/2025 10:34 AM
SITE ADDRESS
2439 MCGREGOR BLVD
OWNER'S NAME
COVENANT PRESBYTERIAN CHURCH O
OWNER'S ADDRESS
2439 MCGREGOR BLVD
FORT MYERS FL 33901
PROPERTY DESCRIPTION
PARL IN SW 1/4 SEC 23
TWP 44 R 24 OC DESC IN
OR 1138/1022 + 1567/2239 + OC DESC IN
OR 258 P 70 LESS PORT DESC
IN INST #2014000227659
DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
55-204.0
DOWNTOWN WEST US 41
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 18 CEMENT BRICK
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 14 CARPET
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 1962 3,420 100 3,420   0
FINISHED OPEN PORCH 1962 1,260 30 378   0
   
   
   
   
   
   
   
   
   
   
   
   
   
   
TOTALS 4,680 3,798 0
          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 CH LK 4 FENCE - CHAIN LINK - 4 FOOT 0.00 0.00 270.00 16.35 1.00 L 1990 5.00 0.60 - 0
 
 
 
 
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES 0
                  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 RSE 0 0 1.00 1.00 0 5.00 223,170.00 SF 1.00 - JF
2 7000 VAC INSTITUTIONAL RSE 0 0 1.00 1.00 0 5.00 29,173.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 1,261,715
FOLIO ID: 10600845 STRAP: 23-44-24-P4-00019.0000
CARD 3 of 5
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
0.93 136.56 127.00 3,798 482,346 60% 289,408
IMP TYPE 92 - Educational/Religious MODEL 8 - CHURCH/THEATER/AUDITORIUM
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
VALUE SUMMARY 2024 2023
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 5/24/2025 10:34 AM
SITE ADDRESS
2439 MCGREGOR BLVD
OWNER'S NAME
COVENANT PRESBYTERIAN CHURCH O
OWNER'S ADDRESS
2439 MCGREGOR BLVD
FORT MYERS FL 33901
PROPERTY DESCRIPTION
PARL IN SW 1/4 SEC 23
TWP 44 R 24 OC DESC IN
OR 1138/1022 + 1567/2239 + OC DESC IN
OR 258 P 70 LESS PORT DESC
IN INST #2014000227659
DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
55-204.0
DOWNTOWN WEST US 41
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 1.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 18 CEMENT BRICK
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 14 CARPET
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 1984 2,280 100 2,280   0
FINISHED OPEN PORCH 1984 1,256 30 376   0
   
   
   
   
   
   
   
   
   
   
   
   
   
   
TOTALS 3,536 2,656 0
          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
 
 
 
 
 
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES
                  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 RSE 0 0 1.00 1.00 0 5.00 223,170.00 SF 1.00 - JF
2 7000 VAC INSTITUTIONAL RSE 0 0 1.00 1.00 0 5.00 29,173.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 1,261,715
FOLIO ID: 10600845 STRAP: 23-44-24-P4-00019.0000
CARD 4 of 5
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
0.94 136.56 128.37 2,656 340,951 60% 204,570
IMP TYPE 92 - Educational/Religious MODEL 8 - CHURCH/THEATER/AUDITORIUM
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
VALUE SUMMARY 2024 2023
LEE COUNTY PROPERTY APPRAISER 2024 Tax Roll GENERATED ON 5/24/2025 10:34 AM
SITE ADDRESS
2439 MCGREGOR BLVD
OWNER'S NAME
COVENANT PRESBYTERIAN CHURCH O
OWNER'S ADDRESS
2439 MCGREGOR BLVD
FORT MYERS FL 33901
PROPERTY DESCRIPTION
PARL IN SW 1/4 SEC 23
TWP 44 R 24 OC DESC IN
OR 1138/1022 + 1567/2239 + OC DESC IN
OR 258 P 70 LESS PORT DESC
IN INST #2014000227659
DOR CODE 71 - CHURCHES, TEMPLES
NBHD CODE
55-204.0
DOWNTOWN WEST US 41
BUILDING CHARACTERISTICS
ELEMENT CODE TYPE / DESCRIPTION / VALUE
STORIES 2.0
BEDROOMS 0
BATHROOMS 0
EXTERIOR WALL 18 CEMENT BRICK
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 14 CARPET
INTERIOR FLOOR 0 NONE
HEATING FUEL 4 ELECTRIC
HEATING TYPE 4 FORCED AIR-DUCTED
AC TYPE 4 ROOF TOP
QUALITY 3.0000 AVERAGE
 
BUILDING SUBAREA DETAIL
AREA TYPE YEAR BUILT GROSS AREA PCT BASE ADJ AREA CAP COST
BASE 1992 7,419 100 7,419   0
FINISHED CARPORT 1992 242 25 61   0
FINISHED OPEN PORCH 1992 4,131 30 1,240   0
FINISHED UPPER STORY 1992 9,205 100 9,205   0
FINISHED UTILITY 1992 143 55 79   0
FINISHED UTILITY 1992 143 55 79   0
   
   
   
   
   
   
   
   
   
   
TOTALS 21,283 18,083 0
          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 ELEV P ELEVATOR - PASSENGER 0.00 0.00 2.00 23,400.00 1.00 B 1992 2.00 0.60 - 0
2 SPKLR SPRINKLER SYSTEM (INTERIOR) 0.00 0.00 18654.00 2.40 1.00 B 1992 2.00 0.60 - 0
 
 
 
 
 
 
 
 
 
TOTAL OF EXTRA FEATURE VALUES 0
                  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 RSE 0 0 1.00 1.00 0 5.00 223,170.00 SF 1.00 - JF
2 7000 VAC INSTITUTIONAL RSE 0 0 1.00 1.00 0 5.00 29,173.00 SF 1.00 - JF
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 1,261,715
FOLIO ID: 10600845 STRAP: 23-44-24-P4-00019.0000
CARD 5 of 5
STRUCT
INDEX 		BASE
RATE 		EFF
BASE RATE 		EFF
AREA 		RCN REMAINING
WORTH 		COST
VALUE
0.98 136.56 133.83 18,083 2,420,048 60% 1,452,029
IMP TYPE 92 - Educational/Religious MODEL 8 - CHURCH/THEATER/AUDITORIUM
FLOOR 1
Floor plan
BOOK/PAGE OR
INSTRUMENT 		DATE TYPE
INST 		OVR
CODE 		V
I 		SALE
PRICE
VALUE SUMMARY 2024 2023
ADDITIONAL FLOORS CARD 5 of 5 FOLIO:10600845 PARCEL NO: 23-44-24-P4-00019.0000
FLOOR 1
Floor plan
FLOOR 2
Floor plan