Parcel 40-2N-28-1590-0061-0000

Owners

SMITH JASON E & CHRISTINA M

94053 SUMMER TRACE
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 94053 SUMMER TRC
Use Code 0100: SINGLE FAMILY
Tax District 4: Nassau County
Acreage 0.000
Section 40
Township 2N
Range 28
Subdivision OTTER RN PBK5-156
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$75,000$85,000
(+) Improved Value$198,651$208,344
(=) Market Value$273,651$293,344
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$152,393$168,570
(=) School Assessed Value$121,258$124,774
County Assessed Value$121,258$124,774
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,000$50,722
(=) School Taxable Value ***$96,258$99,774
(=) County Taxable Value$71,258$74,052

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 1347/08952005-09-06QImproved$160,000TROWBRIDGE ALLEN H & KAREN VSMITH JASON E & CHRISTINA M
WD 1214/12182004-03-11QImproved$100TROWBRIDGE KAREN VTROWBRIDGE ALLEN & KAREN TRUSTEES
TD 1179/18172003-10-10QVacant$100POOLE ROY G TRUSTEE OF JOHN C VOORHEES TRUSTTROWBRIDGE KAREN V
WD 0825/01951998-03-05UImproved$100CHAPMAN DOUGLAS & YVETTEVOORHEES GEORGIA ETAL
WD 0794/16121997-05-29QImproved$86,800CHAPMAN DOUGLAS & YVETTEVOORHEES JOHN C TRUST B
WD 0691/04261993-10-27QImproved$75,000TREVETT HOMES INCCHAPMAN DOUGLAS & Y
WD 0687/06171993-08-26UVacant$17,000OTTER RUNTREVETT HOMES INC

Buildings

Building # 1, Section # 1, 189417, RESIDENTIAL

Heated Sq FtYear BuiltValue
12491993$197,692

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall30VINYL
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring11CLAY TILE
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,249100%1,249
FGR44655%245
FOP2030%6
BAS=[YR=1993] W48 S13 W1 S6 E1 S12 E22 FOP=[YR=1993] E4 FGR=[YR=1993] S10 E22 N20 W11 N2 W5 S2 W3 L3 D3 S7 $ N5 W4 S5$ N5 E4 N2 U3 R3 E3 N2 E5 S2 E11 N21$.
189417

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0811CONCRETE B832.00$5.20199362%$2,682
0858SCULP CONC636.00$7.80201298%$4,862
0600SUMMER KITCHEN1.00$3,750.00201560%$2,250

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRSF-1.00.001.00$85,000.00/LT0.001.00$85,000

Personal Property

None

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.