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Parcel 740600000042, New Smyrna Beach, FL 32168

Vacant Governmental property on a 0.85-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
$122,926
Lot size
0.85 acres (37,058 sq ft)
Land use
Vacant Governmental
FEMA flood zone
Not on file yet
County
Volusia County, FL
Parcel ID
740600000042

At a glance

Who owns parcel 740600000042?
Volusia County property records list CITY OF NEW SMYRNA BEACH as the owner of record.
What is the county just value of parcel 740600000042?
$122,926 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 740600000042 last sell?
The latest recorded sale is Oct 31, 2005 as a nominal transfer (under $1,000; usually a title change, not a priced sale). The county records it as vacant land at sale.
What is the parcel ID?
740600000042 (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 Mar 24, 2026; 2026 tax roll. Values are county tax-roll figures, not appraisals. How to read these values · Data sources