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Parcel 732400000021 at No Street, New Smyrna Beach, FL 32168

Vacant Commercial property on a 0.51-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
$228,759
Lot size
0.51 acres (20,962 sq ft)
Land use
Vacant Commercial
FEMA flood zone
Not on file yet
County
Volusia County, FL
Parcel ID
732400000021

At a glance

Who owns parcel 732400000021?
Volusia County property records list MCKENNEY ENTERPRISES 44 LLC as the owner of record.
What is the county just value of parcel 732400000021?
$228,759 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 parcel 732400000021 last sell?
The latest recorded sale is Nov 30, 2018 for $2,500,000. The county records it as vacant land at sale.
What is the parcel ID?
732400000021 (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.

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Source: Volusia County Property Appraiser; data refreshed Jul 1, 2026; 2026 tax roll. Values are county tax-roll figures, not appraisals. How to read these values · Data sources