Parcel 42-3N-28-1870-0023-0000

Owners

LEONARD LEO P JR & ROXANNE L/E

97400 BLUFF VIEW CIRCLE
YULEE, FL 32097

Parcel Summary

Situs Address 97400 BLUFF VIEW CIR
Use Code 0100: SINGLE FAMILY
Tax District 4: Nassau County
Acreage 0.000
Section 42
Township 3N
Range 28
Subdivision ROSES BLUFF PBK7-110
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)
VX: VETERAN (196.24) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$75,000$125,000
(+) Improved Value$329,522$320,613
(=) Market Value$404,522$445,613
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$179,570$214,137
(=) School Assessed Value$224,952$231,476
County Assessed Value$224,952$231,476
(-) School Exemptions$30,000$30,000
(-) Non-school Exemptions$55,000$55,722
(=) School Taxable Value ***$194,952$201,476
(=) County Taxable Value$169,952$175,754

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2661/2812023-08-04UImproved$100LEONARD LEO P JR & ROXANNELEONARD CLAUDIA E SPECIAL NEEDS TRUST
WD 2321/10762019-11-22QImproved$289,800PODMOSTKO CHARLES J & MARY BLEONARD LEO P JR & ROXANNE (H&W)
SW 1918/04162014-05-13QImproved$210,000D R HORTON INC-JACKSONVILLEPODMOSTKO CHARLES J & MARY B
QC 1709/16052010-11-10UImproved$100ROSE'S BLUFF HOMEOWNERS ASSOCIATION INCD R HORTON INC
QC 1703/19252010-10-08UVacant$100D R HORTON INCROSE'S BLUFF HOMEOWNERS ASSOCIATION INC
QC 1703/00222010-09-29UImproved$100ATLAS FL I SPE LLCD R HORTON INC
WD 1703/00192010-09-29UImproved$1,400,000ATLAS FL I SPE LLCD R HORTON INC
CT 1669/04462010-03-29UVacant$100CLERK OF COURTATLAS FL I SPE LLC

Buildings

Building # 1, Section # 1, 343620, RESIDENTIAL

Heated Sq FtYear BuiltValue
21922014$314,063

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall31HARDIE BRD
EWExterior Wall16WD FR STUC
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,192100%2,192
FGR61655%339
FOP9330%28
FSP12040%48
BAS=[YR=2014] W17 FSP=[YR=2014] N10 W12 S10 E12 $ W16 U2 L2 W6 D2 L2 W2 S58 FOP=[YR=2014] S3 E17 FGR=[YR=2014] S5 E28 N22 W28 S17 $ N10 W6 S7 W11 $ E11 N7 E6 N7 E28 N44 $.
343620

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000116RES MARSHRSF-1.00.001.00$125,000.00/LT0.001.00$125,000

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.