Parcel 51-3N-27-4881-0119-0000

Owners

RAY KIRKLAND P & PATRICIA B
ROMO ALISHA RAY

86115 DEBBIE ROAD
YULEE, FL 32097

Parcel Summary

Situs Address 86115 DEBBIE RD
Use Code 0100: SINGLE FAMILY
Tax District 4: Nassau County
Acreage 1.000
Section 51
Township 3N
Range 27
Subdivision YULEE HILLS PBK4-31
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$85,000$85,000
(+) Improved Value$264,378$306,933
(=) Market Value$349,378$391,933
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$178,922$216,875
(=) School Assessed Value$170,456$175,058
County Assessed Value$170,456$175,058
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$145,456$150,058
(=) County Taxable Value$119,734$123,647
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 1195/01592003-12-12QImproved$100RAY KIRKLAND P & PATRICIA B &RAY KIRKLAND P ETAL
WD 0247/06381977-09-12UImproved$12,000TYLER ROBERT MRAY KIRKLAND PAUL & PATRICIA BOWERS
WD 0159/06241973-01-01QVacant$3,500

Buildings

Building # 1

Heated Sq FtYear BuiltValue
23561988$260,724

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall12CEDAR
EWExterior Wall12CEDAR
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring14CARPET
IFInterior Flooring08SHT VINYL
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms3.00
FRFrame02WOOD FRAME
STRStories2.2.
BUD8BUD8 Adjustment04DIST 01

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,876100%1,876
FOP6430%19
FUS480100%480
UGR65845%296
USP36330%109
UST10245%46
BAS=[YR=1993;ORIG=0,0] W20 W33 S30 E30 S6 E10 S4 E3 N4 E10 N8 E8 N17 W8 N11 $ UGR=[YR=1993;ORIG=14,28] E18 N28 W32 S11 E8 E6 S17 $ FUS=[YR=1993;ORIG=40,0] E30 S16 W30 N16 $ USP=[YR=1993;ORIG=-20,0] N11 W33 S11 E33 $ UST=[YR=1993;ORIG=8,28] E6 N17 W6 S17 $ FOP=[YR=1993;ORIG=0,36] E8 N8 W8 S8 $ PTR=[ORIG=0,0] E40 W40 $ .
241725

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00198858%$2,030
0860POOL/SPA1.00$50,000.00198385%$42,500

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRM153.00285.001.00$85,000.00/AC1.001.00$85,000

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.