Agree with Toccilo In enclosing our lanai we had the floor raised to the same level as the house, had an electrical circuit added (outlets in floor) and used double pane low e glass along with a mini split a/c unit. We left the sliding glass door to the lanai in place. We are located in Sumter County and taxes did NOT raise. The contractor(s) we used each obtained the required county permits. Can't speak for Lake or Marion County. I would suggest that you contact the appropriate county for information on taxes. Just as an aside, be cognizant that some areas of The Villages are located in Wildwood, Lady Lake and Fruitland Park corporate limits. In those areas, in addition to the county taxes, you are also assessed for city taxes. Also be aware that taxes on preowned houses may be higher than shown on county records as taxes for a new owner are based on an assessment at the time of purchase.

County officials can provide you with information concerning building requirements, permits and tax information. Would suggest you call them. Sumter County (352) 689-4400.

Do what works best for you.

We have a screened lanai and love it. We like the outdoors and the bugs/lizards/dirt are really not so much to deal with for us. We didn't need nor want any more "indoor" space since one of our bedrooms serves as a cozy den. We did paint the lanai floor and got an outdoor rug for it and seems pretty nice to me.

If you want it enclosed, then you've lots of options and I'm sure others will give good advice from their perspective. My humble point is just to do what works for you.

Dust and pollen are the main reason we enclosed our lanai with windows. The yellow pollen you see on your car will easily cover everything in your lanai if it only has screens. Wind blown rain and humidity may also restrict you from having nice furniture in your lanai if it only has screening. Some of this may or may not bother you.

We are building new (design in 2 weeks) and have been told if we ever think of enclosing in the lanai, raise the lanai floor NOW in design. Would anyone see a negative in raising the floor and in turn maybe someday leaving it a screened space? Our plan was to enclose the lanai but use sliders to maintain ability to have screen. FYI, we are facing NW in the lanai.

The reason you would NOT raise the floor if the lanai is screened is rain - rain could fill up and come under sliders.
The lower floor allows rain to drain

Previously posted.

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We lived here 3 years and enclosed our lanai. Tired of the dirt and pollen and rain.
We face east so no need for shades.
Also put in a/c / heat & insulated over lanai.
Use it year round and it kept me sane during Covid.

We live being out in the fresh air. Hot or cold. We love our screen lanai. Use it EVERY day. Seems to me if I wanted an enclosed lanai I would’ve just gotten a bigger house instead. I have all the air conditioned square feet I need. No desire to enclose lanai for more.

Best of both worlds
 

We bought a house with enclosed & ACd lanai and added a birdcage. We are extremely happy with our choices.

We have a screen only lanai. It faces south, but we’re on a corner lot and also get the pretty sunset views to the west. It is a lovely breezy space.
It can get hot in the evening during the very warmest days. However, my only 2 issues are; that it gets rather dirty (pollen, dirt and bugs small enough to get through the screens), and I have to tarp my furniture when it rains.
I would love to enclose it with sliding doors to reduce the dirt and keep things dry in the frequent summer rain.

You just answered your own question. Born and raised vs retired from up north. You know theres a huge difference. You grew up with the heat, others didnt. You cant compare them to you and I personally prefer an enclosed lanai. I can still slide all the windows up and open the door anytime I want

We finished design in June and raised the lanai floor. Which is actually 3/4” lower than house floor but they slope the concrete on the lanai away from the house, so that water that may get in drains away from the house.

try to make sure that the lanai does not face west. North or east is much better....no sun in the afternoon

Enjoying a enclosed lanai with sliding glass doors with attached screen In pergola
 

Our lanai was fully in screened with a small birdcage. We enclosed our lanai with glass doors on all three sides with AC. We put a outdoor kitchen in the birdcage, had a cover put on the bird cage. Seeing that we wanted to be able to sit outside also we put an attached totally screened in pergola (not a fan of birdcages) with motorized screens and a fan. We could of put a “Santa Fe” roof (looks like a carport roof) but decided against it because wanted open air space. So now we can open all those sliders (650 sq ft) and everything out there is opened up for that outdoor feeling.

Closing the Lanai
 

We he enclosed our lanai years ago and mixed in A/C and ceiling fan. We also built an addition and expanded the carport. We enjoy the largeness of nearly 1600 square feet. We now enjoy a great room effect. We have 6 ceiling fans and 2 large skylights. We have plenty of room for family gatherings. We also leave FL during the very hot, humid summers. We also received offers to purchase that significantly exceed those of our neighbors
It is your choice!