LEE COUNTY PROPERTY APPRAISER GENERATED ON 6/23/2025 3:59 AM Current Working Values
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   23,864
BASE 2023 2,325 100 2,325   362,641
FINISHED GARAGE 2023 656 40 262   40,865
FINISHED OPEN PORCH 2023 484 20 97   15,130
FINISHED UTILITY 2023 29 40 12   1,872
   
   
   
   
   
   
   
   
   
   
   
TOTALS 4,674 2,849 444,371
          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 12.78 1.00 B 2023 1.00 0.99 - 10,982
3 JAZ B JACUZZI - TYPE B 0.00 0.00 1.00 13,130.00 1.00 B 2023 5.00 0.95 - 12,474
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 - *
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 12.78 1.00 B 2023 1.00 0.99 - 11,134
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 10,100.00 1.00 L 2023 5.00 0.95 - 9,595
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 156,778
                  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 80 125 1.00 1.00 1 264,929.45 1.00 UT 1.00 - AVM
 
 
 
 
 
 
 
 
 
TOTAL OF LAND LINE VALUES 366,605
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
1.15 137.00 157.55 2,849 448,860 99% 444,371
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 Current Values 2024
BUILDING COST VALUE 444,371 412,274
BUILDING EXTRA FEATURES 78,480 78,131
LAND EXTRA FEATURES 78,298 78,203
LAND VALUE 366,605 366,605
COST APPROACH VALUE 967,754 935,213
INCOME APPROACH VALUE * *
SALES APPROACH VALUE 1,023,424 1,020,886
MARKET VALUE 1,023,424 1,020,886
LEE COUNTY PROPERTY APPRAISER GENERATED ON 6/23/2025 3:59 AM Current Working Values
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 Current Values 2024