Parcel 01-1N-24-0000-0003-0170

Owners

NELSON JAMES A JR & BEVERLY C

44277 HIGGINBOTHAM DRIVE
CALLAHAN, FL 32011

Parcel Summary

Situs Address 44277 HIGGINBOTHAM DR
Use Code 0100: SINGLE FAMILY
Tax District 6: Drainage Dist
Acreage 1.500
Section 1
Township 1N
Range 24E
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 *$67,500$60,000
(+) Improved Value$330,316$319,118
(=) Market Value$397,816$379,118
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$264,405$242,151
(=) School Assessed Value$133,411$136,967
County Assessed Value$133,411$136,967
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$108,411$111,967
(=) County Taxable Value$82,689$85,556
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 1935/16952014-09-04UVacant$5,000HIGGINBOTHAM NORWOOD ENELSON JAMES A & BEVERLY C
WD 1108/13352003-01-22UImproved$100GEHAUF LESLIE JNELSON JAMES A & BEVERLY C
WD 1103/15492002-12-30QImproved$150,000GEHAUF LESLIE JNELSON JAMES A & BEVERLY C
WD 0996/06382001-07-06QImproved$149,000LUMSDEN ROBERT LGEHAUF LESLIE J
QC 0859/10891998-12-18QImproved$100LUMSDEN SANDRA SURWICLUMSDEN ROBERT L
WD 0729/05681995-05-10UImproved$100IRISH ROBERT TLUMSDEN & SURWIC
WD 0727/12441995-04-13QImproved$114,000IRISH ROBERTLUMSDEN & SURWIC
WD 0702/03901994-04-13UImproved$4,000HIGGINBOTHAM NORWOODIRISH ROBERT T

Buildings

Building # 1

Heated Sq FtYear BuiltValue
20731994$305,864

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
EWExterior Wall20FACE BRICK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS906100%906
FGR52055%286
FOP2830%8
FOP5630%17
FUS1,167100%1,167
BAS=[YR=1994] W11 FOP=[YR=1994] N7 W8 S7 E8 $ W8 N3 W13 S3 FGR=[YR=1994] W20 S26 E20 N26 $ S30 E12 FOP=[YR=1994] E7 N4 W7 S4 $ N4 E7 N1 E13 N25 $ PTR= E15 FUS=[YR=1994] E52 S25 W13 S1 W7 S4 W12 N15 W20 N15 $ W15 $ .
302715

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB2.00$3,500.00199470%$4,900
0681POLE SHED MTL1111121.00$15.00201152%$944
0681POLE SHED MTL2422528.00$15.00201775%$5,940

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.001.00$40,000.00/AC1.001.00$40,000
000100RESOR.00.000.50$40,000.00/AC0.501.00$20,000

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.