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361 Western Road, New Smyrna Beach, FL 32168

Single Family property built in 1978 with 3 bedrooms, 2 bathrooms and 2,072 sq ft of living area on a 2.50-acre lot in New Smyrna Beach, Volusia County. Facts below come from the county property appraiser's public record.

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County just value (tax roll, Jan 1 2026) — not a market value
$351,294
Living area
2,072 sq ft
Lot size
2.50 acres (95,918 sq ft)
Year built
1978
Bedrooms
3
Bathrooms
2
Land use
Single Family
FEMA flood zone
Not on file yet
County
Volusia County, FL
Parcel ID
721400000060

At a glance

Who owns 361 Western Rd?
Volusia County property records list EARNEST SHAWN GREGORY and EARNEST ALAIA LUNA LITOWITZ as the owners of record.
What is the county just value of 361 Western Rd?
$351,294 on the Volusia County 2026 tax roll (as of January 1, 2026). Just value is the property appraiser's figure for property taxes — not a market value.
When did 361 Western Rd last sell?
The latest recorded sale is Dec 10, 2018 for $305,000. The county records it as an improved property.
What is the parcel ID?
721400000060 (Volusia County).

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County just value by tax roll year

Just value is the county property appraiser's tax-roll figure as of January 1 of each year — not a market value.

More on Western Rd

All 47 properties on Western Rd · ZIP 32168 (New Smyrna Beach). Values are county just values (tax roll), not market values.

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Source: Volusia County Property Appraiser; data refreshed Mar 24, 2026; 2026 tax roll. Values are county tax-roll figures, not appraisals. How to read these values · Data sources