Parcel 01-1N-24-0000-0003-0080

Owners

SPICER JUDITH A

44347 COTTONTAIL TRAIL
CALLAHAN, FL 32011

Parcel Summary

Situs Address 44347 COTTONTAIL TRL
Use Code 5000: IMPROVED AG
Tax District 6: Drainage Dist
Acreage 10.000
Section 1
Township 1N
Range 24
Subdivision
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$48,510$22,555
(+) Improved Value$253,953$262,262
(=) Market Value$474,453$452,262
(-) Agricultural Classification$3,510$3,555
(-) SOH or Non-Hx* Capped Savings **$164,825$143,513
(=) School Assessed Value$137,638$141,304
County Assessed Value$137,638$141,304
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$112,638$116,304
(=) County Taxable Value$86,916$89,893
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 0825/10461998-03-09QImproved$160,000LOWERY THAD ROWLAND & GINA MSPICER JAMES & JUDITH A
WD 0730/15131995-06-02UVacant$100DENMARK DARRELL & GINA LLOWERY THAD & GINA
WD 0697/02941994-01-26QVacant$39,000DENMARK DARRELL & GINALOWERY THAD & GINA
C 0643/09731991-12-10QVacant$100SCAFF CHARLES RDENMARK DARRELL & G
AD 0603/10081990-08-02QVacant$30,000DENMARK DARRELL & GSCAFF CHARLES R
WD 0577/12231989-08-29QVacant$100HIGGINBOTHAM N EDENMARK DARRELL & G

Buildings

Building # 1

Heated Sq FtYear BuiltValue
18841995$253,512

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall20FACE BRICK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring08SHT VINYL
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms3.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,884100%1,884
FCP37825%94
FGR54855%301
FOP13330%40
FSP24040%96
UOP3020%6
BAS=[YR=1993] W17 FSP=[YR=1998] N15 W16 S15 E16 $ W16 N7 W25 S10 UOP=[YR=1998] W6 S5 E6 N5 $ S5 FGR=[YR=1993] W22 S24 FCP=[YR=1993] S21 E18 N21 W18 $ E24 N10 W2 N14 $ S14 E2 S10 E13 S1 E6 N1 E5 FOP=[YR=1993] E19 N7 W19 S7 $ N7 E19 S7 E13 N32 $ .
236379

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00199572%$2,520
0680POLE SHED WD224.00$10.00198020%$448
0681POLE SHED MTL40251000.00$15.00200025%$3,750

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
005000AGRICULTURAL HOMESITEOR.00.001.00$19,000.00/AC1.001.00$19,000
005600TIMBER 3 N SI 70-79OR.00.009.00$395.00/AC9.001.00$3,555
009910MARKET VALUE AGRICULTURALOR.00.009.00$19,000.00/AC9.001.00$171,000

Personal Property

AccountSecured/
Unsecured
OwnerDescription
13025-000UnsecuredSPICER JAMES ROY & JUDITH AB - BUSINESS

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.