Parcel 13-2N-24-0000-0002-0110

Owners

BREWER DONALD & CANDACE LIVING TRUST

451040 OLD DIXIE HWY
CALLAHAN, FL 32011

Parcel Summary

Situs Address 451040 OLD DIXIE HWY
Use Code 0100: SINGLE FAMILY
Tax District 6: Drainage Dist
Acreage 13.500
Section 13
Township 2N
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 *$104,625$114,750
(+) Improved Value$286,230$290,516
(=) Market Value$390,855$405,266
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$199,112$208,346
(=) School Assessed Value$191,743$196,920
County Assessed Value$191,743$196,920
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$166,743$171,920
(=) County Taxable Value$141,021$145,509
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2880/172026-07-07UImproved$100BREWER DONALD E JR & CANDACE LBREWER DONALD & CANDACE LIVING TRUST
WD 1073/15072002-08-08QVacant$45,000BARNES ROBERT L &BREWER DONALD JR & CANDACE L
WD 0785/13541997-02-25QVacant$20,000CROSBY GARY OBARNES ROBERT & LEWIS
QC 0405/07621983-11-12UVacant$100CROSBY SUSAN FCROSBY GARY O
WD 0114/06571971-08-26QVacant$5,000WILKINSON JOE L JR & SARAH ACROSBY GARY O & SUSAN F

Buildings

Building # 1

Heated Sq FtYear BuiltValue
21112008$277,644

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall17CB STUCCO
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame03MASONRY
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAL14015%21
BAS1,265100%1,265
FOP13230%40
FOP14030%42
FUS846100%846
STP1610%2
STR5610%6
BAS=[YR=2008] W32 S7 W14 S22 FOP=[YR=2008] S10 E14 N10 W14 $ E14 S5 E24 FOP=[YR=2008] E8 N3 STP=[YR=2008] E2 N8 W2 S8 $ N14 W5 L3 D3 S14 $ N14 U3 R3 E5 N17$ PTR= E20 FUS=[YR=2008] E18 N7 E24 S12 E4 S11 W8 U3 L4 STR=[YR=2008] W14 N4 E14 S4$ N4 W14 S4 W6 S9 BAL=[YR=2008] S10 W14 N10 E14$ W14 N22$ W20$.
255166

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0504FP-ELECTRIC1.00$2,000.00200889%$1,780
0350CARPORT WD4216672.00$13.00201135%$3,058
0350CARPORT WD2024480.00$13.00202493%$5,803

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.0013.50$17,000.00/AC13.500.50$114,750

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.