Parcel 51-3N-27-4881-0122-0000

Owners

SMITH JOHN LEWIS III & BRENDA

86023 DEBBIE ROAD
YULEE, FL 32097

Parcel Summary

Situs Address 86023 DEBBIE RD
Use Code 0100: SINGLE FAMILY
Tax District 4: Nassau County
Acreage 1.050
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 *$89,250$89,250
(+) Improved Value$230,271$262,555
(=) Market Value$319,521$351,805
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$146,061$173,662
(=) School Assessed Value$173,460$178,143
County Assessed Value$173,460$178,143
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$148,460$153,143
(=) County Taxable Value$122,738$126,732
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
QC 2056/07612016-07-05UImproved$100SMITH JOHN LEWIS IIISMITH JOHN LEWIS III & BRENDA ANN
QC 1000/13412001-08-01QImproved$100SMITH JOHN L IIISMITH JOHN LEWIS III
WD 0491/01831986-06-13QImproved$59,000NETTLES BOBBY J & JANICE ESMITH JOHN LEWIS III & GWENDOLYN
WD 0233/04741977-02-14UVacant$5,000SHEFFIELD WILLIAM F & ROSE YNETTLES BOBBY J & JANICE E

Buildings

Building # 1

Heated Sq FtYear BuiltValue
18361977$232,339

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall20FACE BRICK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
IFInterior Flooring08SHT VINYL
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
BUD8BUD8 Adjustment04DIST 01

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,836100%1,836
FCP39225%98
FEP43280%346
FGR67655%372
FOP5630%17
BAS=[YR=1993;ORIG=0,0] W25 S18 W27 S21 E27 E4 S14 E20 E1 N24 N29 $ FGR=[YR=2010;ORIG=-1,53] S4 E25 N28 W24 S24 W1 $ FEP=[YR=2010;ORIG=-25,0] W24 S18 E24 N18 $ FCP=[YR=2026;ORIG=24,29] E14 S28 W14 N28 $ FOP=[YR=1993;ORIG=-25,39] S14 E4 N14 W4 $ .
196931

Building # 2

Heated Sq FtYear BuiltValue
9362007$26,114

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall31HARDIE BRD
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring03CONC FINSH
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms0.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS936100%936
BAS=[YR=2007] W36 S26 E36 N26$.
18398

Extra Features

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

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRM160.00286.001.05$85,000.00/AC1.051.00$89,250

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.