Parcel 37-1N-25-299F-0129-0000

Owners

PHELPS EDDIE L & CHRISTIE M

54921 CHURCH RD
CALLAHAN, FL 32011

Parcel Summary

Situs Address 54921 CHURCH RD
Use Code 0200: MOBILE HOME
Tax District 6: Drainage Dist
Acreage 0.000
Section 37
Township 1N
Range 25
Subdivision NASSAU VG W PBK5-23
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$50,000$51,000
(+) Improved Value$96,549$96,453
(=) Market Value$146,549$147,453
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$9,391$6,592
(=) School Assessed Value$137,158$140,861
County Assessed Value$137,158$140,861
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$112,158$115,861
(=) County Taxable Value$86,436$89,450
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
MS 2105/16802017-03-09UImproved$100HOLDER SCOTT & VIRGINIAHOLDER VIRGINIA
WD 2105/16812017-03-03QImproved$36,500HOLDER VIRGINIAPHELPS EDDIE L & CHRISTIE M
WD 1591/15162008-11-03UImproved$60,000KORHONEN DALEHOLDER SCOTT & VIRGINIA
WD 1528/05302007-10-02QImproved$40,000SHORES THOMAS M & SHAD MKORHONEN DALE
WD 1402/01402006-04-06QImproved$38,000NYE KENNETH W & SHERRY ASHORES THOMAS M & SHAD M
WD 1224/10042004-04-22UImproved$100POWELL TANYA NNYE KENNETH W & SHERRY A
WD 1185/06702003-10-31QImproved$100POWELL TANYA NNYE KENNETH & SHERRY A
QC 1101/10232002-12-17QImproved$100NYE SHERRYPOWELL TANYA N
FS 0508/04241986-10-25UImproved$100ADKINSON IRENEADKINSON IRENE L/E
WD 0285/05461979-02-01QVacant$5,700
WD 0272/03371978-08-01QVacant$6,500

Buildings

Building # 1

Heated Sq FtYear BuiltValue
9602018$89,093

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring08SHT VINYL
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms2.00
BTHBathrooms2.00
FRFrame
STRStories1.1.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS960100%960
UOP14425%36
UOP32025%80
BAS=[YR=2018;ORIG=0,-4] W32 W8 S24 E2 E36 E2 N24 $ UOP=[YR=2018;ORIG=-38,20] S4 E36 N4 W36 $ UOP=[YR=2024;ORIG=0,-4] N8 W16 N4 W16 S12 E32 $ .
70728

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0300BOAT DCK W20480.00$40.00201853%$1,696

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRM174.00250.001.00$51,000.00/LT0.001.00$51,000

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.