Parcel 00-00-31-128A-0050-0000

Owners

WITWER STEVEN ERNEST & ANDREA

1865 HIGHLAND DR
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 1865 HIGHLAND DR
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.000
Section 18
Township 3N
Range 28
Subdivision FRST HLS #1 PBK2-76
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2025 Certified Values2026 Certified Values
Land Value *$300,000$300,000
(+) Improved Value$224,669$218,617
(=) Market Value$524,669$518,617
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$304,819$292,831
(=) School Assessed Value$219,850$225,786
County Assessed Value$219,850$225,786
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$194,850$200,786
(=) County Taxable Value$169,128$174,375
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 1848/08452013-04-02QImproved$161,500FRASER CAROLYN BWITWER STEVEN ERNEST & ANDREA MARIE
WD 1177/14822003-10-03QImproved$219,000MACKLE DOUGLAS F & JOANN RFRASER CAROLYN B
WD 1155/04592003-07-21QImproved$190,000HUGHES ANDREW M & BETH ANNMACKLE DOUGLAS F & JOANN R
WD 0876/19581999-04-01QImproved$107,500GARVIN MARTHA S & VICTOR ALLENHUGHES ANDREW M & BETH A
WD 0526/06361987-09-14QImproved$72,500UNDERWOOD THOMAS &PRESSLER ERIC &
WD 0221/00161976-07-09QImproved$37,500STEFFENS ROBERT A J & MARY KUNDERWOOD THOMAS A & ROSENE D
WD 0121/01761972-03-03QImproved$21,100BOHANNON LEWIS L & SHIRLEY MAESTEFFENS ROBERT AJ & MARY K

Buildings

Building # 1

Heated Sq FtYear BuiltValue
14501955$200,136

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall17CB STUCCO
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall03PLASTER
IFInterior Flooring12HARDWOOD
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame03MASONRY
STRStories1.1.
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,450100%1,450
FEP36080%288
FGR34855%191
UOP51620%103
UOP=[YR=1993] W31 S12 FEP=[YR=1993] W11 S12 BAS=[YR=1993] W20 S29 E50 FGR=[YR=1993] E12 N29 W12 S29$ N29 W30$ E30 N12 W19$ E19 S12 E12 N24$.
185633

Building # 2

Heated Sq FtYear BuiltValue
6242016$16,200

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall05AVERAGE
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall07NONE
IFInterior Flooring03CONC FINSH
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms0.00
BTHBathrooms0.00
FRFrame02WOOD FRAME
STRStories1.1.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS624100%624
BAS=[YR=2016] W24 S26 E24 N26$.
15355

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0940SHEDS/PORT1410140.00$30.00199820%$840

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-1132.00190.001.00$300,000.00/LT0.001.00$300,000

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.