Parcel 17-2N-25-0000-0005-0010

Owners

D&J MOTORSPORTS PROMOTION INC

540271 LEM TURNER RD
CALLAHAN, FL 32011

Parcel Summary

Situs Address 543455 US HWY 1
Use Code 3700: RACE TRACKS
Tax District 6: Drainage Dist
Acreage 55.9000
Section 17
Township 2N
Range 25
Subdivision
Exemptions None

Values

2025 Preliminary Values2024 Certified Values
Land Value *$303,370$287,420
(+) Improved Value$150,852$124,624
(=) Market Value$711,802$660,624
(-) Agricultural Classification$3,420$3,420
County Assessed Value$339,580$289,068
(=) School Taxable Value ***$454,222$412,044
(=) County Taxable Value$339,580$289,068

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceOwnership
WD 1811/01102012-08-31QVacant$332,000Grantor: G&H LAND & TIMBER INVESTMENTS LLC
Grantee: D&J MOTORSPORTS PROMOTION INC
WD 1810/15602012-06-21UVacant$450,000Grantor: CALLAHAN HOLDINGS LLC
Grantee: G&H LAND & TIMBER INVESTMENTS LLC
WD 1513/11742007-07-19UVacant$100Grantor: G & H LAND DEVELOPMENT LLC
Grantee: CALLAHAN HOLDINGS LLC
WD 1437/08372006-08-16QVacant$2,155,000Grantor: G & H LAND DEVELOPMENT LLC
Grantee: CALLAHAN HOLDINGS LLC
WD 1002/17942001-08-14QVacant$105,600Grantor: THE NEMOURS FOUNDATION
Grantee: G & H LAND DEVELOPMENT LLC

Buildings

Building # 1, Section # 1, 18296, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
1702014$16,835

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure04WOOD TRUSS
RCRoof Cover03COMP SHNGL
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
CECeiling04NONE
ACAir Conditioning01NONE
HTHeating Type01NONE
FIXFixtures5.00
FRFrame03MASONRY
SHStory Height8.00
RMSRMS2.00
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS170100%170
BAS=[YR=2014] W17 S10 E17 N10$.
18296

Building # 2, Section # 1, 19060, COMMERCIAL BLDGS

Heated Sq FtYear BuiltValue
3602015$24,219

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall05AVERAGE
RSRoof Structure04WOOD TRUSS
RCRoof Cover12MODULAR MT
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
CECeiling02F.NOT SUS
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
FIXFixtures3.00
FRFrame02WOOD FRAME
SHStory Height8.00
RMSRMS1.00
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS360100%360
FST13250%66
UOP17520%35
BAS=[YR=2015;ORIG=0,0] W30 S1 S11 E3 E25 E2 N12 $ UOP=[YR=2026;ORIG=-2,12] W25 S7 E25 N7 $ FST=[YR=2026;ORIG=-30,1] W12 S11 E12 N11 $ .
19060

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0940SHEDS/PORT10880.00$30.00201455%$1,320
0803ASPHALT C1503.00$2.00201470%$2,104
0464FNC GT 10'3.00$350.00201074%$777
0351CARPORT MTL2012240.00$10.00201245%$1,080
0810CONCRETE A226132.00$6.50201291%$781
0810CONCRETE A160.00$6.50201493%$967
4950BOLLARD4.00$100.002014100%$400
0402CONC BUMPER1.00$25.00201495%$24
0812CONCRETE C1364.00$4.00201493%$5,074
0473VF 3 RAIL681.00$7.50201381%$4,137
0972ST LGHT UN5.00$2,530.00201381%$10,247
0975ST LT/ARM8.00$500.00201381%$3,240
1242WD DECK A506300.00$10.00201770%$2,100
1242WD DECK A14684.00$10.00201874%$622
0681POLE SHED MTL48221056.00$15.00201571%$11,246
0940SHEDS/PORT1610160.00$30.00201560%$2,880
0940SHEDS/PORT8648.00$30.00201874%$1,066
0424CL FNC 6'1299.00$20.00201483%$21,563
0506FLAGPOLE B93.00$100.00201874%$6,882
0350CARPORT WD408320.00$13.00202082%$3,411
0940SHEDS/PORT2412288.00$30.00202393%$8,035
0940SHEDS/PORT8864.00$30.00202393%$1,786
2523BLEACHR MT50321600.00$26.00200521%$8,736
2523BLEACHR MT2624624.00$26.00200521%$3,407
2523BLEACHR MT2624624.00$26.00200521%$3,407

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
003700RACE TRACKOR.00.006.00$3,000.00/AC6.001.60$28,800
009900ACREAGE NON-AGRICULTURALOR.00.0031.90$8,500.00/AC31.901.00$271,150
005902HARDWOOD SI 60-69OR.00.0018.00$190.00/AC18.001.00$3,420
009910MARKET VALUE AGRICULTURALOR.00.0018.00$14,500.00/AC18.001.00$261,000

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.