Parcel 00-00-31-152C-0053-0000

Owners

MCGRUTHER KENNETH R TRUST
MCGRUTHER KENNETH R TRUSTEE

409 PORTSIDE DRIVE
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 409 PORTSIDE DR
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.000
Section 14
Township 3N
Range 29
Subdivision OCEAN CAY PBK6-166
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$203,500$275,000
(+) Improved Value$373,300$391,331
(=) Market Value$576,800$666,331
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$261,514$341,902
(=) School Assessed Value$315,286$324,429
County Assessed Value$315,286$324,429
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,000$50,722
(=) School Taxable Value ***$290,286$299,429
(=) County Taxable Value$265,286$273,707

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 1637/14962009-08-27UImproved$100MCGRUTHER KENNETH RMCGRUTHER KENNETH R TRUSTEE
WD 1585/11202008-09-17QImproved$429,000LONG LAMBERT G & CATHERINE LMCGRUTHER KENNETH R
WD 0973/19842001-03-07QImproved$230,200PANITZ HOMESLONG LAMBERT G & CATHERINE L

Buildings

Building # 1, Section # 1, 363727, RESIDENTIAL

Heated Sq FtYear BuiltValue
22812001$397,694

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall16WD FR STUC
RSRoof Structure08IRREGULAR
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
IFInterior Flooring15HARDTILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms4.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.51.5

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,906100%1,906
FGR46455%255
FOP3030%9
FSP23940%96
FUS375100%375
PTO535%3
STR1210%1
FSP=[YR=2001] W13 STR=[YR=2001] N4W3S4E3$ W13 BAS=[YR=2001] W3 N2 W8S2 W3 S61 D3 R3 E8 PTO=[YR=2001] E9N8FOP=[YR=2001] N5W6S5E6$ W6S5 D3 L3 $ U3 R3 N10 E6FGR=[YR=2001] S19E20N25 W11S4 W9S2$ N2E9N4E11N35 U3 L3 W4 D3 L3 W16N10$ S10E16 U3 R3 E4 D3 R3 N10$ PTR= E15S45 FUS=[YR=2001] S25 E15 N25 W15 $ N45W15 $ .
363727

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0500FP-PRE FAB1.00$3,500.00200183%$2,905
1126CB/STC 8"8432.00$8.00200177%$197
1242WD DECK A8432.00$15.00200120%$96

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000134RES PONDR-1.00.001.00$255,000.00/LT0.001.10$280,500

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.