Parcel 28-2N-25-3060-0037-0000

Owners

GALLOWAY THERESA MCGINNIS

45392 CIRCLE DRIVE
CALLAHAN, FL 32011

Parcel Summary

Situs Address 45392 CIRCLE DR
Use Code 0100: SINGLE FAMILY
Tax District 6: Drainage Dist
Acreage 9.500
Section 28
Township 2N
Range 25
Subdivision E CALHN S/D PBK 1-35
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)
WX: WIDOW (196.202) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$185,250$190,000
(+) Improved Value$277,545$279,821
(=) Market Value$462,795$469,821
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$203,246$203,264
(=) School Assessed Value$259,549$266,557
County Assessed Value$259,549$266,557
(-) School Exemptions$30,000$30,000
(-) Non-school Exemptions$55,722$56,411
(=) School Taxable Value ***$229,549$236,557
(=) County Taxable Value$203,827$210,146
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
FJ 2605/17202022-11-30UImproved$0KESSENGER THOMAS A ESTGALLOWAY THERESA MCGINNIS
WD 0877/09041999-04-06QImproved$125,000KESSENGER KATHYKESSENGER THOMAS A
WD 0329/05431981-01-19QImproved$95,000ROLLEY PEYTON PHILLIPS JRKESSENGER THOMAS A & KATHY
WD 0243/03061977-07-14UImproved$65,000JONES JESSIE & ANNA MROLLEY PEYTON PHILLIPS JR & JOAN HERBERT

Buildings

Building # 1

Heated Sq FtYear BuiltValue
30541974$219,629

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall20FACE BRICK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring08SHT VINYL
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms2.50
FRFrame02WOOD FRAME
STRStories1.1.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,478100%2,478
FOP3230%10
PTO4945%25
SFB72080%576
USP11030%33
BAS=[YR=1993] W8 USP=[YR=2009] N11 W10 S11 E10$ W17 S2 W2 PTO=[YR=2009] N13 W38 S13 E38$ W41 S5 SFB=[YR=1993] W24 S30 E24N30$ S28 E35 FOP=[YR=1993] S2 E8 N4 W8 S2 $ N2 E8 S10 E25 N43$ .
205067

Building # 2

Heated Sq FtYear BuiltValue
7801977$6,880

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
CECeiling01FIN.SUSPD
ACAir Conditioning01NONE
HTHeating Type01NONE
PLPlumbing0.00
FRFrame01TYP WD
SHStory Height0.00
RMSRMS1.00
STRStories00
CLClass00.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS780100%780
BAS=[YR=1993] W26 S30 E26 N30$ .
6116

Building # 3

Heated Sq FtYear BuiltValue
12961977$11,412

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
CECeiling01FIN.SUSPD
ACAir Conditioning01NONE
HTHeating Type01NONE
PLPlumbing0.00
FRFrame01TYP WD
SHStory Height0.00
RMSRMS1.00
STRStories00
CLClass00.
BUD8BUD8 Adjustment06DIST 1D

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,296100%1,296
BAS=[YR=1993] W36 S36 E36 N36$ .
10145

Building # 4

Heated Sq FtYear BuiltValue
30242018$37,772

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall25MOD METAL
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall01MINIMUM
IFInterior Flooring03CONC FINSH
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms0.00
FRFrame05STEEL
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS3,024100%3,024
BAS=[YR=2018] W42 S72 E42 N72$.
37164

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00198040%$1,400

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.009.50$20,000.00/AC9.501.00$190,000

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.