Parcel 37-1N-25-296A-0038-0000

Owners

FREDERICKSON PENNY &
LOWE KIMBERLY

54412 LEE STONER ROAD
CALLAHAN, FL 32011

Parcel Summary

Situs Address 54412 LEE STONER RD
Use Code 0200: MOBILE HOME
Tax District 6: Drainage Dist
Acreage 0.000
Section 37
Township 1N
Range 25
Subdivision LEE STONER SHR 3 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 *$80,000$81,600
(+) Improved Value$225,546$231,300
(=) Market Value$305,546$312,900
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$119,663$121,998
(=) School Assessed Value$185,883$190,902
County Assessed Value$185,883$190,902
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$160,883$165,902
(=) County Taxable Value$135,161$139,491
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
QC 1672/17782010-04-21UImproved$100SHEFFIELD ELAINEFREDERICKSON PENNY & KIMBERLY LOWE
QC 0829/07871998-04-09QImproved$100SHEFFIELD ELAINE & DANIELSHEFFIELD ELAINE
QC 0639/07501991-10-24QImproved$25,000COOK VICKIE JOSHEFFIELD ELAINE & D
WD 0450/05681985-04-09QImproved$30,000PARKER WEBSTER & GENEVA LCOOK VICKIE JO
CD 0192/03731975-03-18QVacant$3,195LEE JOHN WERDMANN ROBET A & WILMA J

Buildings

Building # 2

Heated Sq FtYear BuiltValue
22082006$193,088

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring08SHT VINYL
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms3.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,208100%2,208
DCK58215%87
FOP7230%22
UOP48025%120
UOP53225%133
BAS=[YR=2015;ORIG=0,0] W18 W20 W38 S30 E44 N6 E12 S6 E20 N30 $ DCK=[YR=2024;ORIG=-76,-14] N11 E8 U10R8 N16 E8 S32 E14 S5 W38 $ UOP=[YR=2024;ORIG=-38,-14] S14 E20 N24 W20 S10 $ FOP=[YR=2015;ORIG=-32,30] E12 N6 W12 S6 $ UOP=[YR=2026;ORIG=-76,-14] E38 S14 W38 N14 $ .
109020

Building # 3

Heated Sq FtYear BuiltValue
9602018$21,391

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall25MOD METAL
RSRoof Structure10STEEL FRME
RCRoof Cover12MODULAR MT
IWInterior Wall07NONE
IFInterior Flooring03CONC FINSH
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms0.00
FRFrame05STEEL
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS960100%960
BAS=[YR=2018] W24 S40 E24 N40$.
20031

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0351CARPORT MTL4018720.00$10.00202286%$6,192
0351CARPORT MTL4010400.00$10.00202493%$3,720

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRM100.00715.001.00$51,000.00/LT0.000.80$40,800
000100RESRM100.00660.001.00$51,000.00/LT0.000.80$40,800

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.