Parcel 00-00-31-1800-0281-0002

Owners

S 3RD ST COFB LLC

1127 OCEAN AVE
FERNANDINA BEACH, FL 32034

Parcel Summary

Situs Address 314 ELM ST
Use Code 0100: SINGLE FAMILY
Tax District 2: Fernandina
Acreage 0.172
Section 23
Township 3N
Range 28
Subdivision CTY OF FDNA BCH U/R
Exemptions None
Lineage Split from:
00-00-31-1800-0281-0002

Values

2025 Certified Values2026 Certified Values
Land Value *$223,125$223,125
(+) Improved Value$82,170$85,156
(=) Market Value$305,295$308,281
(-) Agricultural Classification$0$0
(-) SOH or Non-Hx* Capped Savings **$51,428$29,027
(=) School Assessed Value$305,295$308,281
County Assessed Value$253,867$279,254
(-) School Exemptions$0$0
(-) Non-school Exemptions$0$0
(=) School Taxable Value ***$305,295$308,281
(=) County Taxable Value$253,867$279,254
Note - 10% Cap does not apply to School Taxable Value

Document/Transfer/Sales History

Instrument /
Official Record
DateQ/UV/ISale PriceGrantorGrantee
PR 2853/11912026-03-12UImproved$385,000JON RICHARDSON AS PR OF RICHARDSON MICHAEL ESTS 3RD ST COFB LLC
WD 1232/02282004-05-20UVacant$100COURSON CHARLES A & NANCY JORICHARDSON MICHAEL
WD 0868/18051999-02-22QImproved$63,000HUDSON CARY S & KAREN AMYRICHARDSON MICHAEL
WD 0755/06561996-03-28QImproved$50,000JONES THELMAHUDSON CARY S

Buildings

Building # 1

Heated Sq FtYear BuiltValue
9741956$83,844

Structural Elements

TypeDescriptionCodeDetails
EWExterior Wall15CONC BLOCK
RSRoof Structure03GABLE/HIP
RCRoof Cover03COMP SHNGL
IWInterior Wall05DRYWALL
IFInterior Flooring05ASPH TILE
ACAir Conditioning03CENTRAL
HTHeating Type04AIR DUCTED
BDRBedrooms3.00
BTHBathrooms1.00
FRFrame03MASONRY
STRStories1.1.
BUD8BUD8 Adjustment02DIST FB

Sub Areas

TypeGross AreaPercent of BaseAdjusted Area
BAS822100%822
BAS152100%152
FSP27640%110
BAS=[YR=2007] W14 BAS=[YR=1993] N5W26S33 E20 FSP=[YR=1993] E20N18W10S3W4S9W6 S6$N6E6N22$S13E4N3E10N10$.
77827

Extra Features

CodeDescriptionLengthWidthUnitsUnit PriceAYB% Good ConditionFinal Value
0940SHEDS/PORT816128.00$30.00199520%$768

Land Lines

CodeDescriptionZoneFrontDepthUnitsRate/UnitAcreageTotal AdjValue
000100RESR-275.00100.0075.00$4,250.00/FF0.170.70$223,125

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.