Parcel 10-1N-25-2880-0001-0120

Owners

SMITH MICHAEL ANTHONY & ROQUEZA MARIE BALARIAS

54335 HERON ROAD
CALLAHAN, FL 32011

Parcel Summary

Situs Address 54335 HERON RD
Use Code 0200: MOBILE HOME
Tax District 6: Drainage Dist
Acreage 0.000
Section 10
Township 1N
Range 25
Subdivision NASSAU PLN U/R
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$45,000$50,000
(+) Improved Value$169,963$174,515
(=) Market Value$214,963$224,515
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$19,809$24,092
(=) School Assessed Value$195,154$200,423
County Assessed Value$195,154$200,423
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$170,154$175,423
(=) County Taxable Value$144,432$149,012
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2646/1582023-05-31QImproved$249,000PDJ LLCSMITH MICHAEL ANTHONY & ROQUEZA MARIE BALARIAS
QC 2463/08292021-04-12UImproved$100TIFTON NASSAU LLCPDJ LLC
CT 2320/01232019-11-07UImproved$35,500CLERK OF COURTTIFTON NASSAU LLC
QC 0756/14411996-04-11QImproved$8,800BATTLE CONNIEBATTLE CHARLES
WD 0402/01471983-09-27UVacant$4,711OSBOURNE FEORGE D & NORMA LBATTLE CHARLES L & CONNIE E
AA 0187/06471974-11-21QVacant$5,725OSBOURNE FEORGE D & NORMA LBATTLE CHARLES L & CONNIE E

Buildings

Building # 1

Heated Sq FtYear BuiltValue
18091997$166,613

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring13LVT/LAMNT
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,809100%1,809
BAS=[YR=2020] W67 S27 E67 N27$.
66710

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00199776%$2,660

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.001.00$50,000.00/LT0.001.00$50,000

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.