Parcel 01-1N-24-0000-0002-0040

Owners

HORNE MICHAEL E JR & KATHERINE R

44140 COW BIRD LANE
CALLAHAN, FL 32011

Parcel Summary

Situs Address 44140 COW BIRD LN
Use Code 0100: SINGLE FAMILY
Tax District 6: Drainage Dist
Acreage 2.850
Section 1
Township 1N
Range 24
Subdivision
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)
Lineage Split from:
01-1N-24-0000-0002-0040

Values

2025 Certified Values2026 Certified Values2027 Preliminary Values
Land Value *$99,750$96,900$96,900
(+) Improved Value$373,833$375,496$370,686
(=) Market Value$473,583$472,396$467,586
(-) Agricultural Classification$0$0$0
(-) SOH or Non-Hx* Capped Savings **$227,221$0$0
(=) School Assessed Value$246,362$472,396$467,586
County Assessed Value$246,362$472,396$467,586
(-) School Exemptions$30,000$25,000$25,000
(-) Non-school Exemptions$55,722$51,411$51,411
(=) School Taxable Value ***$216,362$447,396$442,586
(=) County Taxable Value$190,640$420,985$416,175
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2772/9082025-03-04UImproved$300,000RHODEN SYLVIA CHORNE MICHAEL E JR & KATHERINE R
WD 1375/18142005-12-21UVacant$100HIGGINBOTHAM NEAL W & NAOMI IRHODEN GEORGE A & SYLVIA C
WD 1338/15552005-08-03UVacant$30,000HIGGINBOTHAM NEAL W & NAOMI IRHODEN GEORGE A & SYLVIA C
WD 1164/15322003-08-22UVacant$100HIGGINBOTHAM CHARLES E (EUGENEHIGGINBOTHAM NEAL W & NAOMI I
WD 0823/17771998-02-24QVacant$100HIGGINBOTHAM NEAL & NAOMI IHIGGINBOTHAM CHARLES E

Buildings

Building # 1

Heated Sq FtYear BuiltValue
26862007$356,282

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall20FACE BRICK
EWExterior Wall31HARDIE BRD
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring13LVT/LAMNT
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.50
FRFrame02WOOD FRAME
STRStories1.51.5

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,234100%2,234
FGR65055%358
FOP28830%86
FSP43040%172
FUS452100%452
PTO1895%9
BAS=[YR=2007] W25 PTO=[YR=2007] W21 S9 FSP=[YR=2014] W22 S10 E43 N10 W21$ E21 N9$ S19 W43 S34 FOP=[YR=2007] S8 E36 N8 W36$ E36 N4 E7 FGR=[YR=2007] S9 E25 N26 W25 S17$ N17 E25 N32$ PTR=N20 FUS=[YR=2007] N25 E4 N4 W4 N10 E12 S39 W12$ S20$.
337355

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0200BARN WD 0-100040421680.00$20.00200632%$10,752
0940SHEDS/PORT2010200.00$30.00201031%$1,860
0680POLE SHED WD208160.00$10.00201256%$896
0680POLE SHED WD208160.00$10.00201256%$896

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.002.85$34,000.00/AC2.851.00$96,900

Personal Property

None

TRIM Notices

2026
2025
2024

Property Record Cards

2026
2025
2024

Disclaimer

The Nassau County Property Appraiser's Office makes every effort to produce the most accurate information possible. No warranties, expressed or implied, are provided for the data herein, its use or interpretation. The information contained herein is for ad valorem tax assessment purposes only. The Property Appraiser exercises strict auditing procedures to ensure validity of any transaction received and posted by this office but cannot be responsible for errors or omissions in the information received from external sources. Due to the elapsed time between transactions in the marketplace, and the time that those transactions are received from the public and/or other jurisdictions, some transactions will not be reflected.