Parcel 03-6N-29-00LP-0070-0000

Owners

CORBEIL FLORIDA TRUST
CORBEIL STEPHEN E TRUSTEE
CORBEIL MARY KAY TRUSTEE

26 SALT MARSH DR
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 26 SALT MARSH DR
Use Code 0100: SINGLE FAMILY
Tax District 5: Nassau County Island South
Acreage 0.000
Section 43
Township 1N
Range 28
Subdivision LONG PT PBK5-85
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$1,130,000$1,130,000
(+) Improved Value$2,841,795$2,965,675
(=) Market Value$3,971,795$4,095,675
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$1,441,217$1,491,710
(=) School Assessed Value$2,530,578$2,603,965
County Assessed Value$2,530,578$2,603,965
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,000$50,722
(=) School Taxable Value ***$2,505,578$2,578,965
(=) County Taxable Value$2,480,578$2,553,243

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2374/19762020-07-07QImproved$2,732,000WILLIAM H GOWER QUALIFIED PERSONAL RESIDENT ECORBEIL FLORIDA TRUST
TD 2106/08482017-02-28UImproved$100GOWER GAYLE B REVOCABLE TRUSTGOWER GAYLE B GST EXEMPT FAMILY TRUST
TD 2095/12812017-01-18UImproved$100GOWER GAYLE B QUALIFIED PERSONAL RES TRUSTGOWER GAYLE B REVOCABLE TRUST
FJ 2080/12162016-10-31UImproved$0GOWER GAYLE B ESTGOWER GAYLE B REVOCABLE TRUST
FJ 2068/06792016-08-29UImproved$0GOWER GAYLE B ESTGOWER GAYLE B REVOCABLE TRUST
QC 1692/03822010-08-03UImproved$100GOWER WILLIAM H & GAYLE B TRUSTEES ETALGOWER WILLIAM H & GAYLE B TRUSTEES
WD 1303/07222005-03-21QImproved$100GOWER WILLIAM H & GAYLE BGOWER GAYLE B TRUSTEE
WD 1303/07192005-03-21QImproved$100GOWER WILLIAM H & GAYLE BGOWER WILLIAM H TRUSTEE
WD 1303/07172005-03-21QImproved$100GOWER WILLIAM H & GAYLE BGOWER WILLIAM H & GAYLE B
WD 0785/01691997-02-18QVacant$175,000SHERWIN MICHAELGOWER WILLIAM H & GAYLE B
WD 0603/01341990-07-27QVacant$167,500AMELIA ISLAND COSHERWIN MICHAEL

Buildings

Building # 1, Section # 1, 2315462, SFR CUSTOM H

Heated Sq FtYear BuiltValue
63801999$2,506,933

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall10ABOVE AVG
EWExterior Wall14WD SHINGLE
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IWInterior Wall06CUST PANEL
IFInterior Flooring12HARDWOOD
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms4.50
FRFrame02WOOD FRAME
STRStories2.2.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS3,358100%3,358
FEP4380%34
FGR96255%529
FOP730%2
FOP730%2
FOP5230%16
FOP5630%17
FOP22430%67
FOP31230%94
FOP40130%120
FOP41530%124
FSP22840%91
FST3555%19
FST3955%21
FST4855%26
FST25255%139
FUS673100%673
FUS2,349100%2,349
UOP3620%7
UOP4120%8
UOP4820%10
UOP5120%10
UOP24220%48
UOP29220%58
UOP88420%177
BAS=[YR=1999;ORIG=0,0] W4 N2 W5 S2 W4 S6 S2 W10 S10 W20 S2 W20 S12 W7 S10 E2 S1 E1 S1 E4 S19 S12 S1 E5 E8 N3 N2 E2 N7 E12 S1 E17 N1 E15 N5 E2 N7 W2 N5 E4 N23 W4 N14 E4 N10 $ FUS=[YR=1999;ORIG=91,4] S43 W15 S1 W17 N1 W14 N19 W13 N24 E19 N2 E21 S2 E19 $ FGR=[YR=1999;ORIG=-63,100] S26 E1 E3 S13 E2 S2 E13 N2 E5 N13 E2 N26 W8 W18 $ UOP=[YR=1999;ORIG=32,0] N10 E50 N4 E2 N4 E9 S4 E2 S7 W4 S11 W19 N2 W21 S2 W19 N4 $ FUS=[YR=1999;ORIG=33,-32] E3 N4 N10 N12 W9 W5 S5 W3 N5 W1 W8 S26 E1 E10 S2 E6 N2 E6 $ FOP=[YR=1999;ORIG=91,47] S9 W14 S1 W18 N1 W14 N9 E14 S1 E17 N1 E15 $ FOP=[YR=1999;ORIG=-50,73] E14 S1 E1 E17 N1 E14 N9 W15 S1 W17 N1 W12 S7 W2 S2 $ FOP=[YR=1999;ORIG=-13,6] W50 S14 E1 N12 E19 S10 E20 N10 E10 N2 $ UOP=[YR=1999;ORIG=-13,0] N1 W16 N1 W8 S1 W16 S3 W1 S4 E41 N6 $ FST=[YR=1999;ORIG=11,-32] S12 E22 N12 W6 S2 W6 N2 W10 $ UOP=[YR=1999;ORIG=-63,75] W9 S18 E9 N1 E5 N16 W5 N1 $ FSP=[YR=1999;ORIG=-62,20] E19 N12 W19 S12 $ FOP=[YR=1999;ORIG=-58,76] S16 W5 S8 E12 N8 E1 N16 W8 $ FOP=[YR=1999;ORIG=18,-65] W8 S7 E8 N7 $ FOP=[YR=1999;ORIG=-37,126] E2 N26 W2 S26 $ UOP=[YR=1999;ORIG=15,0] E17 S3 W17 N3 $ FST=[YR=1999;ORIG=-45,100] N8 W6 S8 E6 $ UOP=[YR=1999;ORIG=-35,74] S3 E16 N3 W16 $ FEP=[YR=1999;ORIG=22,-65] W4 S7 E1 S5 E3 N12 $ UOP=[YR=1999;ORIG=-68,43] S9 E5 N8 W4 N1 W1 $ FST=[YR=1999;ORIG=-62,126] S13 E3 N13 W3 $ UOP=[YR=1999;ORIG=-63,63] W4 S9 E4 N9 $ FST=[YR=1999;ORIG=27,-58] N7 W5 S7 E5 $ FOP=[YR=1999;ORIG=36,-34] E1 N7 W1 S7 $ FOP=[YR=1999;ORIG=36,-47] E1 N7 W1 S7 $ PTR=[ORIG=0,0] E15 W15 $ PTR=[ORIG=0,0] N15 S15 $ .
2315462

Building # 2, Section # 1, 390686, SFR CUSTOM

Heated Sq FtYear BuiltValue
10202012$425,645

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall17CB STUCCO
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms0.00
BTHBathrooms1.00
FRFrame03MASONRY
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,020100%1,020
FOP13830%41
FOP24030%72
FOP26530%80
STP4810%5
UOP2,36520%473
UOP=[YR=2012] W11 S25 W4 N5 W5 S11 W4 S6 W10 N6 W4 N11 W5 S5 W4 N35 W8 S64 E10 BAS=[YR=2012] S13 FOP=[YR=2012] W16 S6 E23 N6 W7$ E7 S6 W7 S13 E7 S5 FOP=[YR=2012] S2 STP=[YR=2012] W6 S8 E6 N8$ S10 E20 N12 W20$ E20 N5 E7 N17 E1 N7 W1 N8 W6 FOP=[YR=2012] N6 W22 S6 E2 S7 E19 N7 E1$ W1 S7 W19 N7 W8$ E6 N6 E22 S6 E7 S8 E1 S7 W1 S17 E14 N38 W4 N48$.
390686

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0504FP-ELECTRIC2.00$2,000.00199980%$3,200
1126CB/STC 8"653.00$8.00199973%$3,814
1126CB/STC 8"313.00$8.00201291%$2,279
0600SUMMER KITCHEN1.00$5,000.00201245%$2,250
0860POOL/SPA1.00$50,000.00201290%$45,000
0500FP-PRE FAB1.00$3,500.00201294%$3,290
1075TRELLIS G1013130.00$17.50201260%$1,365
0911SCRN RM A220.00$17.50202290%$3,465

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000116RES MARSHPUD.00.001.00$850,000.00/LT0.001.00$850,000
000116RES MARSHPUD.00.000.50$800,000.00/LT0.000.70$280,000

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.