Parcel 34-2N-25-0000-0011-0120

Owners

KRUER SCOTT K & DYNA L

54092 OWLS NEST COURT
CALLAHAN, FL 32011

Parcel Summary

Situs Address 54092 OWLS NEST CT
Use Code 0200: MOBILE HOME
Tax District 6: Drainage Dist
Acreage 1.000
Section 34
Township 2N
Range 25
Subdivision
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Preliminary Values
Land Value *$45,000$50,000
(+) Improved Value$211,944$217,174
(=) Market Value$256,944$267,174
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$134,785$141,717
(=) School Assessed Value$122,159$125,457
County Assessed Value$122,159$125,457
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$97,159$100,457
(=) County Taxable Value$71,437$74,046
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
SW 2167/10632017-12-15QImproved$135,00054092 OWLS NEST CT LAND TRUST ET ALKRUER SCOTT K & DYNA L (H&W)
CT 2124/11972017-05-25UImproved$68,900CLERK OF COURT54092 OWLS NEST CT LAND TRUST
WD 1601/12252009-01-20UImproved$100GRAHAM SHARI TBRAGG RONALD E ETAL
WD 1113/07572003-02-11UImproved$34,400GRAHAM SHARI TBRAGG RONALD & GEORGE T SIMMONS

Buildings

Building # 1

Heated Sq FtYear BuiltValue
23422003$194,927

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring08SHT VINYL
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,342100%2,342
UOP43625%109
BAS=[YR=2003;ORIG=-4,0] W16 W34 W26 S29 D2R2 E14 N1 E3 S1 E10 N1 E7 S1 E38 U2R2 N29 $ UOP=[YR=2024;ORIG=-54,-16] E16 S6 E18 S10 W34 N16 $ .
147561

Building # 2

Heated Sq FtYear BuiltValue
8402018$19,272

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
BAS840100%840
BAS=[YR=2018] W24 S35 E24 N35$.
17696

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00200385%$2,975

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESOR.00.001.00$50,000.00/AC1.001.00$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.