Parcel 00-00-31-128A-0053-0000

Owners

BEST ROBERT L III

1864 HIGHLAND DR
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 1864 HIGHLAND DR
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.000
Section 18
Township 3N
Range 28E
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 *$450,000$450,000
(+) Improved Value$139,683$144,901
(=) Market Value$589,683$594,901
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$341,046$339,551
(=) School Assessed Value$248,637$255,350
County Assessed Value$248,637$255,350
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,722$51,411
(=) School Taxable Value ***$223,637$230,350
(=) County Taxable Value$197,915$203,939
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
EE 1894/12202013-12-18UImproved$100MCELHENNY MILLIE MBEST ROBERT L III
QC 1836/15932013-01-25UImproved$100MCELHENNEY MILLIE MBEST ROBERT L III
QC 1740/09842011-05-18UImproved$100BEST REBECKA LMCELHENNEY MILLIE M
QC 1264/03442004-10-04QImproved$30,000MCELHENNEY MILLIE MARTINMICKLER REBECKA BEST
QC 1264/03412004-10-04QImproved$109,000MCELHENNEY MILLIE MARTINBEST ROBERT L III
QC 1173/04272003-09-19QImproved$100HUNT HUGH C JR & HUGH C SRMCELHENNEY MILLIE M
QC 1169/09342003-09-09QImproved$100HUNT WILLIAM SMCELHENNEY MILLIE M
QC 1169/09322003-09-09QImproved$100HUNT ANDREW CLARKMCELHENNEY MILLIE M
CT 1153/16912003-07-16UImproved$140,000CLERK OF COURTMCELHENNEY MILLIE M
WD 0768/13661996-08-19QImproved$100HUNT WILLIAM SINGLETONHUNT H C & RUTH B
WD 0746/14141995-12-19UImproved$100HUNT H C & RUTH BHUNT H C & RUTH B L/E

Buildings

Building # 1

Heated Sq FtYear BuiltValue
16961954$142,337

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall07ASB SHNGLE
RSRoof Structure03GABLE/HIP
RCRoof Cover06ASB SHINGL
IWInterior Wall03PLASTER
IFInterior Flooring12HARDWOOD
IFInterior Flooring14CARPET
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,696100%1,696
FDG27560%165
FOP2830%8
FST5055%28
UOP3220%6
BAS=[YR=1993] W46 UOP=[YR=1993] N4 W8 S4 E8 $ W22 S12 FST=[YR=1993] S5 FDG=[YR=2013] S20 E13 N25 W3 S5 W10 $ E10 N5 W10 $ E13 S16 E23 FOP=[YR=1993] S4 E7 N4 W7 $ E32 N28 $ .
132493

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00195420%$700
0940SHEDS/PORT1014140.00$30.00198520%$840

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-1104.00136.001.00$300,000.00/LT0.001.00$300,000
000100RESR-178.00266.001.00$300,000.00/LT0.000.50$150,000

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.