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Parcel 850900000040, New Smyrna Beach, FL 32169

Forest, Parks, Recreation Area property on a 0.23-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
$133,000
Lot size
0.23 acres (13,412 sq ft)
Land use
Forest, Parks, Recreation Area
FEMA flood zone
Not on file yet
County
Volusia County, FL
Parcel ID
850900000040

At a glance

Who owns parcel 850900000040?
Volusia County property records list UNITED STATES OF AMERICA as the owner of record.
What is the county just value of parcel 850900000040?
$133,000 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 850900000040 last sell?
The latest recorded sale is Apr 15, 1977 for $12,000. The county records it as vacant land at sale.
What is the parcel ID?
850900000040 (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