Parcel 00-00-31-128A-0052-0000

Owners

SMITH THOMAS & WENDY

1866 HIGHLAND DR
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 1866 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 *$270,000$300,000
(+) Improved Value$257,584$263,015
(=) Market Value$527,584$563,015
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$150,425$175,673
(=) School Assessed Value$377,159$387,342
County Assessed Value$377,159$387,342
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$352,159$362,342
(=) County Taxable Value$326,437$335,931
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2286/13962019-07-02QImproved$340,000ROBERT N ALDAY FAMILY TRUSTSMITH THOMAS & WENDY
PR 2240/15862018-11-12UImproved$100ALDAY PHIL H P/RROBERT N ALDAY FAMILY TRUST

Buildings

Building # 1

Heated Sq FtYear BuiltValue
29181956$247,372

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall18CEMENT BRK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall03PLASTER
IFInterior Flooring12HARDWOOD
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms2.00
BTHBathrooms2.00
FRFrame03MASONRY
STRStories1.1.
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS2,022100%2,022
FBM1,12080%896
FCP39025%98
FOP1230%4
FST21055%116
STP2410%2
UOP67520%135
BAS=[YR=1993;ORIG=0,0] W25 W45 S28 E33 E6 S2 E31 N30 $ FBM=[YR=1993;ORIG=0,-25] N28 W40 S28 E40 $ UOP=[YR=1993;ORIG=-25,0] N15 W45 S15 E45 $ FCP=[YR=1993;ORIG=-14,-68] W26 S15 E26 N15 $ FST=[YR=1993;ORIG=0,-53] N15 W14 S15 E14 $ STP=[YR=1994;ORIG=-37,30] S4 E6 N4 W6 $ FOP=[YR=1993;ORIG=-37,28] S2 E6 N2 W6 $ PTR=[ORIG=0,0] N25 S25 $ .
233182

Building # 2

Heated Sq FtYear BuiltValue
5762020$12,924

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall10ABOVE AVG
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
BAS576100%576
BAS=[YR=2020] W24 S24 E24 N24$.
12094

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00195620%$700

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-190.00380.001.00$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.