Parcel 46-3N-28-509H-0023-0000

Owners

KERZHNER EDUARD
SMITH ALANA NICOLE

96194 HIGH POINTE DRIVE
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 96194 HIGH POINTE DR
Use Code 0100: SINGLE FAMILY
Tax District 4: Nassau County
Acreage 0.000
Section 46
Township 3N
Range 28
Subdivision HIGH PT PBK6-273
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$130,000$135,000
(+) Improved Value$652,724$638,795
(=) Market Value$782,724$773,795
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$220,038$195,916
(=) School Assessed Value$562,686$577,879
County Assessed Value$562,686$577,879
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$537,686$552,879
(=) County Taxable Value$511,964$526,468
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2265/03842019-03-27QImproved$489,000LEVINE LEONARD A & MICHELLEKERZHNER EDUARD & ALANA NICOLE SMITH (H&W)
WD 2247/19872019-01-04QImproved$481,500JOHNSON JEAN M & KENNETH K WILGUSLEVINE LEONARD A & MICHELLE (H&W)
QC 1974/12052015-03-19UImproved$100JOHNSON JEAN MJOHNSON JEAN M & KENNETH K WILGUS
WD 1359/03632005-10-17QVacant$175,000ELLIS KEITH D & MICHELLE NWILGUS MARY & JEAN JOHNSON
WD 1347/06472005-09-06QVacant$175,000BLACKROCK COVE LLCELLIS KEITH D & MICHELLE N
WD 1347/06432005-09-06UVacant$350,000DONNA LYNNE CUSTOM HOMES INCBLACKROCK COVE LLC
WD 1075/07732002-08-16UVacant$150,000ALLISON LANDS INCDONNA LYNNE CUSTOM HOMES INC

Buildings

Building # 1

Heated Sq FtYear BuiltValue
25802018$540,797

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall16WD FR STUC
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring13LVT/LAMNT
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms3.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,580100%2,580
FGR76055%418
FOP21630%65
FOP22730%68
BAS=[YR=2018] W30 FOP=[YR=2018] N6 W21 S6 E1 S6 E16 N3 U3 R3 E1$ W1 D3 L3 S3 W16 N6 W14 S41 E4 FOP=[YR=2018] S6 E36 FGR=[YR=2018] S28 E24 N30 W14 N4 W10 S6$ N6 W36$ E46 S4 E14 N45$.
546361

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0504FP-ELECTRIC1.00$2,000.00202299%$1,980
0911SCRN RM A2389.00$18.00202286%$36,982
0860POOL/SPA1.00$50,000.002022100%$50,000
0600SUMMER KITCHEN1.00$5,000.00202286%$4,300

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESRSF-1.00.001.00$135,000.00/LT0.001.00$135,000

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.