Parcel 01-2N-24-0000-0002-0000

Owners

CHURCH LIVE OAK BAPTIST

C/O WILLIAM LAYDEN
36178 CONGREGATION LANE
CALLAHAN, FL 32011

Parcel Summary

Situs Address 36178 CONGREGATION LN
Use Code 7100: CHURCHES
Tax District 6: Drainage Dist
Acreage 6.020
Section 1
Township 2N
Range 24
Subdivision
Exemptions 02: CHURCH/RELG (196.196) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$96,320$117,390
(+) Improved Value$1,596,901$1,587,458
(=) Market Value$1,693,221$1,704,848
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$434,232$319,960
(=) School Assessed Value$1,693,221$1,704,848
County Assessed Value$1,258,989$1,384,888
(-) School Exemptions$1,693,221$1,704,848
(-) Non-school Exemptions$1,258,989$1,384,888
(=) School Taxable Value ***$0$0
(=) County Taxable Value$0$0

Document/Transfer/Sales History

None

Buildings

Building # 1, Section # 1, ORIGINAL CHURCH BLDG, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
16061914$179,654

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure04WOOD TRUSS
RCRoof Cover01MINIMUM
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
CECeiling02F.NOT SUS
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
FIXFixtures0.00
FRFrame02WOOD FRAME
SHStory Height12.00
RMSRMS1.00
STRStories00
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,606100%1,606
FOP10830%32
STP5010%5
BAS=[YR=1993] W32 S12 E3 S47 E4 FOP=[YR=1993] S6 E4 STP=[YR=2014] S5 E10 N5 W10$ E14 N6 W18$ E22 N47 E3 N12$.
ORIGINAL CHURCH BLDG

Building # 2, Section # 1, CHURCH @ 36178 CONGREGATION LN, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
70361983$574,016

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure04WOOD TRUSS
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring07CORK/VTILE
ACAir Conditioning03CENTRAL
HTHeating Type03FORCED AIR
FIXFixtures17.00
FRFrame02WOOD FRAME
SHStory Height10.00
RMSRMS20.00
STRStories1.1.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS7,036100%7,036
UOP23020%46
UOP41320%83
UOP=[YR=1993] W5 S4 BAS=[YR=1993] W51 UOP=[YR=1993] N59 W7 S59 E7$ W7 N59 W41 S110 E51 N9 E48 N42$ S42 E5 N46$.
CHURCH @ 36178 CONGREGATION LN

Building # 3, Section # 1, BLDG #3 IS ATTACHED TO BLDG #2, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
46001995$641,537

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure04WOOD TRUSS
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
CECeiling02F.NOT SUS
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
FIXFixtures6.00
FRFrame03MASONRY
SHStory Height12.00
RMSRMS4.00
STRStories1.1.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS4,600100%4,600
FOP26030%78
STP5610%6
UCP85020%170
UOP11720%23
UOP28020%56
UCP=[YR=2014] W25 UOP=[YR=2014] N13 W9 S10 BAS=[YR=1995] W46 UOP=[YR=2014] N10 W10 S28 E10 N18$ S100 E10 FOP=[YR=1995] S10 E6 STP=[YR=2014] S4 E14 N4 W14$ E20 N10 W26$ E36 N100$ S3 E9$ W9 S25 E34 N25$.
BLDG #3 IS ATTACHED TO BLDG #2

Building # 4, Section # 1, 36090 CONGREGATION LN, RESIDENTIAL

Heated Sq FtYear BuiltValue
19221987$163,723

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring11CLAY TILE
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame03MASONRY
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,550100%1,550
BAS372100%372
FOP7230%22
UOP5620%11
BAS=[YR=1993;ORIG=-12,0] W13 W8 W29 S31 E25 E12 E13 N31 $ BAS=[YR=2014;ORIG=0,0] W12 S31 E12 N31 $ FOP=[YR=1993;ORIG=-37,31] S6 E12 N6 W12 $ UOP=[YR=1993;ORIG=-25,0] N7 W8 S7 E8 $ .
36090 CONGREGATION LN

Building # 5, Section # 1, GARAGE BEHIND CHURCH BLDG #2 @36178, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
8642005$24,277

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall25MOD METAL
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms0.00
FRFrame05STEEL
STRStories00

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS864100%864
FOP4030%12
FOP=[YR=2014] W10 BAS=[YR=2014] N2 W24 S36 E24 N34$ S4 E10 N4$.
GARAGE BEHIND CHURCH BLDG #2 @36178

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0940SHEDS/PORT1212144.00$30.00199520%$864
0812CONCRETE C1988.00$4.00197020%$1,590
0940SHEDS/PORT1610160.00$30.00198020%$960
0810CONCRETE A491.00$6.50198747%$1,500
0940SHEDS/PORT160.00$20.10198720%$643
0810CONCRETE A8432.00$6.50198747%$98
0812CONCRETE C1972.00$4.00199157%$4,496
0462ST/AL FNC66242648.00$10.00199723%$6,090
0422CL FNC 4'1917.00$15.00199736%$10,352
0424CL FNC 6'565.00$20.00199736%$4,068
0464FNC GT 10'4.00$350.00199736%$504
0422CL FNC 4'410.00$15.00199025%$1,538
1242WD DECK A334132.00$10.00200020%$264
0402CONC BUMPER17.00$25.00200081%$344
0812CONCRETE C7751.00$4.00199770%$21,703
0350CARPORT WD4016640.00$13.00199720%$1,664
0510GARAGE WD-MTL2525625.00$35.00200026%$5,688
0351CARPORT MTL2515375.00$10.00200020%$750
0820WOOD WALK227.00$11.75199740%$1,067

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
007100CHURCHOR.00.006.02$19,500.00/AC6.021.00$117,390

Personal Property

None

TRIM Notices

2025
2024

Property Record Cards

2025
2024
2023

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.