Parcel 00-00-31-1800-0022-0071

Owners

SMITH CHARLES & BETH REVOC JOINT TRUST
SMITH CHARLES L TRUSTEE
SMITH BETH L TRUSTEE

414 BROOME ST
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 414 BROOME ST
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.000
Section 21
Township 3N
Range 28
Subdivision CTY OF FDNA BCH U/R
Exemptions None

Values

2024 Certified Values2025 Certified Values
Land Value *$560,000$665,000
(+) Improved Value$739,337$773,950
(=) Market Value$1,299,337$1,438,950
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$30,927$43,699
(=) School Assessed Value$1,299,337$1,438,950
County Assessed Value$1,268,410$1,395,251
(-) School Exemptions$0$0
(-) Non-school Exemptions$0$0
(=) School Taxable Value ***$1,299,337$1,438,950
(=) County Taxable Value$1,268,410$1,395,251

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
WD 2510/11072021-10-29UImproved$100SMITH CHARLES L & BETH LSMITH CHARLES & BETH JOING REVOCABLE TRUST
WD 2406/13342020-10-30QImproved$1,185,000PALMER PAUL W & CONSTANCE MSMITH CHARLES L & BETH L
WD 2004/13852015-09-17QImproved$906,000WEST STEPHEN J &PALMER PAUL W & CONSTANCE M
WD 1903/14562014-02-20QImproved$850,000SMITH HOWARD H & LISA FWEST STEPHEN J & CAROLYN STEVENS-WEST
WD 1145/13452003-06-16QImproved$750,000MCGUINNESS KATHLEEN MSMITH HOWARD H & LISA F
WD 0685/03071993-07-20QImproved$162,000COOK ROBERT & BETTYMCGUINNESS KATHY
WD 0614/09911990-12-18QImproved$100COOK ROBERT HCOOK ROBT & BETTY
WD 0150/02271973-01-01QImproved$35,000

Buildings

Building # 1, Section # 1, 633151, SFR CUSTOM

Heated Sq FtYear BuiltValue
24601866$667,268

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall10ABOVE AVG
RSRoof Structure08IRREGULAR
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring12HARDWOOD
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.51.5
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,740100%1,740
FOP30430%91
FOP7730%23
FOP31030%93
FST6355%35
FUS720100%720
STR4810%5
STR1610%2
STR3610%4
BAS=[YR=1993;ORIG=-10,0] W16 S20 W22 S3 W1 D2L3 S4 D2R3 E1 S22 E38 N8 E10 N14 W10 N31 $ FUS=[YR=1993;ORIG=20,20] S10 W5 S3 E5 S6 W5 S6 E5 S6 W5 S3 E5 S8 E15 N8 E5 N3 W5 N12 E5 N3 W5 N16 W15 $ FOP=[YR=1994;ORIG=0,0] W10 S31 E10 N18 N13 $ FOP=[YR=1993;ORIG=-48,53] S8 E15 E23 N8 W38 $ FOP=[YR=1994;ORIG=-26,0] W7 S3 S8 E7 N11 $ FST=[YR=1994;ORIG=-33,11] S9 E7 N9 W7 $ STR=[YR=1993;ORIG=-33,61] S6 E8 N6 W8 $ STR=[YR=1994;ORIG=6,13] W6 N6 E6 S6 $ STR=[YR=1994;ORIG=-33,3] W4 S4 E4 N4 $ PTR=[ORIG=0,0] S20 E20 W20 N20 $ .
633151

Building # 2, Section # 1, SFR CUSTOM

Heated Sq FtYear BuiltValue
5562023$61,704

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall31HARDIE BRD
RSRoof Structure03GABLE/HIP
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring03CONC FINSH
IFInterior Flooring13LVT/LAMNT
ACAir Conditioning01NONE
HTHeating Type01NONE
BDRBedrooms
BTHBathrooms
FRFrame02WOOD FRAME
STRStories2.2.

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS556100%556
FGR62455%343
STR5210%5
FGR=[YR=2024;ORIG=10,10] E26 S24 W26 N24 $ BAS=[YR=2024;ORIG=46,10] E26 S7 W4 S13 S4 W22 N24 $ STR=[YR=2024;ORIG=68,17] E4 S13 W4 N13 $ .

Building # 3, Section # 1, SFR CUSTOM

Heated Sq FtYear BuiltValue
9782025$93,353

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall31HARDIE BRD
RCRoof Cover03COMP SHNGL
IWInterior Wall04PLYWOOD
IFInterior Flooring13LVT/LAMNT
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms1.00
BTHBathrooms2.00
FRFrame02WOOD FRAME

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS426100%426
BAS552100%552
FOP19830%59
STR4810%5
BAS=[YR=2026;ORIG=76,42] E20 N24 W26 S12 E6 S12 $ BAS=[YR=2026;ORIG=30,30] S12 E26 N24 W6 S6 W7 S6 W13 $ FOP=[YR=2026;ORIG=30,30] N12 E20 S6 W7 S6 W13 $ STR=[YR=2026;ORIG=70,30] E4 S12 W4 N12 $ .

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0504FP-ELECTRIC1.00$2,000.00190020%$400
0810CONCRETE A1413182.00$6.50200482%$970
0861POOL GUNITE4017680.00$85.00200844%$25,432
0871POOL HTR R1.00$4,000.00200827%$1,080
0877JACUZZI1.00$1,000.00200827%$270
0835QUARY TILE1590.00$10.00200887%$13,833

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-2175.00100.00175.00$4,750.00/FF0.000.80$665,000

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.