Parcel 00-00-31-1800-0127-0041

Owners

SMERKER THOMAS
ELEFANTE PATRICK N ET AL
HERNDEN ALLISON MICHELLE

326 S 6TH ST
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 326 S 6TH ST
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.000
Section 23
Township 3N
Range 28
Subdivision CTY OF FDNA BCH U/R
Exemptions HX: Homestead (196.031(1)(a)) (100%)
HB: Homestead Banded (196.031(1)(ab) (100%)

Values

2024 Certified Values2025 Certified Values
Land Value *$200,000$237,500
(+) Improved Value$181,859$191,255
(=) Market Value$381,859$428,755
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$181,955$223,054
(=) School Assessed Value$199,904$205,701
County Assessed Value$199,904$205,701
(-) School Exemptions$25,000$25,000
(-) Non-school Exemptions$50,000$50,722
(=) School Taxable Value ***$174,904$180,701
(=) County Taxable Value$149,904$154,979

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
TD 1860/13212013-06-05QImproved$165,000ROGERS DOROTHY L TRUSTEESMERKER THOMAS & PATRICK N ELEFANTE ETAL
QC 1594/18342008-11-26QImproved$100ROGERS DOROTHY LROGERS DOROTHY L TRUSTEE
WD 0688/08211993-09-15QImproved$25,000WILLIS HUBERT & BEVROGERS WM & DOROTHY
WD 0688/08201993-09-15QImproved$33,000GRIFFIN ROBT EWILLIS HUBERT & BEV
WD 0638/10561991-10-14QImproved$33,000WILLIS HUBERT & BEVGRIFFIN ROBERT E
WD 0638/10551991-10-14QImproved$10,000FULLWOOD RUSSELLWILLIS HUBERT & BEV
WD 0638/10541991-10-14QImproved$100FULLWOOD RUSSELL & FFULLWOOD RUSSELL
WD 0599/09801990-06-14QImproved$100WILLIS EDWARD SWILLIS HUBERT & BEV
WD 0599/09791990-06-14QImproved$35,000WILLIS HUBERT & BEVFULLWOOD RUSSELL & F
WD 0473/05681985-11-18UImproved$30,000WILLIS BEVERLY JEAN & HUBERT DCHISENHALL ETHEL MAE OBSHARSKY
WD 0152/02751973-09-06QImproved$20,000SKIPPER MORRIS HENRY & VIRGINIA PEARLCHISENHALL ETHEL MAE OBSHARSKY

Buildings

Building # 1, Section # 1, 179774, RESIDENTIAL

Heated Sq FtYear BuiltValue
14021900$188,143

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall10ABOVE AVG
RSRoof Structure08IRREGULAR
RCRoof Cover12MODULAR MT
IWInterior Wall05DRYWALL
IFInterior Flooring09PINE WOOD
IFInterior Flooring11CLAY TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms2.00
FRFrame02WOOD FRAME
STRStories1.1.
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS1,402100%1,402
FOP6330%19
BAS=[YR=1993] W26 S47 E2 S13 E3 S2 E6 N2 E3 FOP=[YR=2013] E9 N7 W9 S7$ N7 E9 N20 E3 N33$.
179774

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0810CONCRETE A575.00$6.50199362%$2,317
1243WD DECK F81296.00$8.00198020%$154

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-250.00100.0050.00$4,750.00/FF0.001.00$237,500

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.