Parcel 39-3N-27-0000-0002-0000

Owners

BEACON STREET LLC

960194 GATEWAY BLVD STE 104
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 88000 SUGAR POINTE LN
Use Code 5600: TIMBERLAND 70-79
Tax District 4: Nassau County
Acreage 44.0600
Section 39
Township 3N
Range 27
Subdivision
Exemptions None

Values

2025 Preliminary Values2024 Certified Values
Land Value *$2,381,303$2,035,530
(+) Improved Value$928,203$921,879
(=) Market Value$4,452,353$4,099,529
(-) Agricultural Classification$13,803$14,530
County Assessed Value$3,250,970$2,957,409
(=) School Taxable Value ***$3,309,506$2,957,409
(=) County Taxable Value$3,250,970$2,957,409

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceOwnership
WD 2187/00292018-03-30QImproved$3,850,000Grantor: SUGAR POINTE LAND & TIMBER LLC
Grantee: BEACON STREET LLC
QC 2187/00232018-03-30UImproved$100Grantor: BOWLING CHARLOTTE D
Grantee: SUGAR POINT LAND & TIMBER LLC
QC 1870/18092013-07-26UImproved$100Grantor: BOWLING J MICHAEL TRUSTEE
Grantee: SUGAR POINT LAND & TIMBER LLC
WD 1708/13782010-10-20UImproved$100Grantor: BOWLING JESSE MICHAEL
Grantee: BOWLING J MICHAEL TRUSTEE
TD 0963/12792000-12-22UImproved$3,000,000Grantor: TOMLINSON HERMAN ET AL TRUSTEES
Grantee: BOWLING MICHAEL
PR 0727/00031995-04-04UVacant$100Grantor: AMER NATL BANK OF FLA ETAL P/R
Grantee: AMER NATL BANK OF FLA ETAL TRUSTEES

Buildings

Building # 1, Section # 1, 618070, SFR CUSTOM

Heated Sq FtYear BuiltValue
22762007$640,824

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall10ABOVE AVG
RSRoof Structure08IRREGULAR
RCRoof Cover12MODULAR MT
IWInterior Wall06CUST PANEL
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms3.00
FRFrame02WOOD FRAME
STRStories1.51.5

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,768100%1,768
FUS508100%508
STR2710%3
STR10010%10
UOP7220%14
UOP38020%76
USP36830%110
USP=[YR=2007] W14 STR=[YR=2007] N10 W10 S10 E10$ W19 BAS=[YR=2007] W14 S16 UOP=[YR=2007] W4 S4 W4 S6 E4 S2E4 N12$ S28 E2 UOP=[YR=2007] S10 E15 STR=[YR=2007] S3 E9 N3 W9$ E23 N10 W38$ E40 N14 E10 N20 W38 N10$ S10 E38 N5 U5 L5 PTR=E20 FUS=[YR=2007] E2 N8 E10 S6 E6 S22 W6 S6 W10 N8 W2 N18$ W20$.
618070

Building # 2, Section # 1, 39311, SFR CUSTOM

Heated Sq FtYear BuiltValue
19042009$36,580

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall12CEDAR
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall01MINIMUM
IFInterior Flooring02MIN PLYWD
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,904100%1,904
DCK61610%62
DCK73310%73
UOP32020%64
UST4845%22
UST9645%43
BAS=[YR=2009] W8 N2 DCK=[YR=2015] N15 W11 U5 L5 W24 S20 E40$ W40 S2 W8 S30 UST=[YR=2015] S6 DCK=[YR=2015] S6 E8 S10 E10 S10 E20 N10 E10 N10 E8 N6 UST=[YR=2015] N12 W8 S12 E8$ W18 UOP=[YR=2015] W20 S16 E20 N16$ S16 W20 N16 W18$ E8 N6 W8$ E8 S5 E40 N12 E8 N23$.
39311

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00200789%$3,115
0441STK FNC 4'103.00$6.50200724%$161
0100BAR-B-Q1.00$200.00200724%$48
0825BRICK203.00$12.50200796%$2,436
0463FENCE GATE2.00$300.00200766%$396
1076TRELLIS A180.00$7.50200740%$540
0825BRICK436.00$12.50200997%$5,287
1242WD DECK A765.00$10.00200931%$2,372
0300BOAT DCK W2499.00$80.00200844%$87,965
0525GAZEBO1.00$5,000.00200844%$2,200
0305BOAT HOUS1204.00$15.002008100%$18,060
0323BOAT LFT H1.00$2,500.00200827%$675
0337JSKI FLT801.00$1,295.00201140%$518
0303FLT DOCK W1020200.00$26.00201156%$2,912
0317DCK PLNG W2.00$1,000.00201140%$800
1076TRELLIS A210.00$7.50201156%$882
1127BRICK 8"2040.00$11.00201197%$427
0830FLAGSTONE154.00$12.00201190%$1,663
0920CWALL-WD/MT560.00$390.00200724%$52,416
0350CARPORT WD2611286.00$26.00201140%$2,974
1242WD DECK A112.00$10.00201140%$448
0825BRICK176.00$12.50201197%$2,134
0920CWALL-WD/MT255.00$390.00200724%$23,868
0920CWALL-WD/MT129.00$390.00200724%$12,074

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
005000AGRICULTURAL HOMESITEOR.00.00700.00$4,500.00/FF0.000.75$2,362,500
005600TIMBER 3 N SI 70-79OR.00.0029.06$390.00/AC29.061.00$11,333
005902HARDWOOD SI 60-69OR.00.0013.00$190.00/AC13.001.00$2,470
009530PONDOR.00.002.00$2,500.00/AC2.001.00$5,000
009910MARKET VALUE AGRICULTURALOR.00.0042.06$27,500.00/AC42.061.00$1,156,650

Personal Property

AccountSecured/
Unsecured
OwnerDescription
01233-000UnsecuredSUGAR POINTE ESTATE LLCB - BUSINESS

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.