| Field | Value |
|---|---|
| Location Address | 123 EMERALD KEY LN |
| Municipality | PALM BEACH GARDENS |
| Parcel Control Number | 52-42-42-14-03-000-0120 |
| Subdivision | EMERALD KEY |
| Official Records Book/Page | 32711 / 638 |
| Sale Date | 07/14/2021 |
| Legal Description | EMERALD KEY LT 12 |
| Owner(s) | Mailing Address | Actions |
|---|---|---|
|
ROITMAN HOWARD & ROITMAN LISA |
123 EMERALD KEY LN
PALM BEACH GARDENS FL 33418 4022 |
| Sales Date | Price | OR Book/Page | Sale Type | Owner |
|---|---|---|---|---|
| 07/14/2021 | $740,000 | 32711 / 00638 | WARRANTY DEED | ROITMAN LISA & |
| 05/01/1995 | $400,000 | 08766 / 00752 | WARRANTY DEED | FEINSTEIN ROSLYN |
| 12/01/1992 | $345,500 | 07526 / 01498 | WARRANTY DEED | |
| 06/01/1992 | $79,000 | 07294 / 00585 | WARRANTY DEED |
NOTE: Sales do not generally appear in the PAPA database until approximately 1 to 3 weeks after the closing date.
If a recent sale does not show up in this list, please allow more time for the sale record to be processed.
- Save Our Homes (SOH) Base Year : 2022
- Exemption Year : 2025
| Applicant/Owner(s) | Year | Detail |
|---|---|---|
| ROITMAN HOWARD & | 2026 | HOMESTEAD |
| ROITMAN HOWARD & | 2026 | ADDITIONAL HOMESTEAD |
| ROITMAN LISA | 2026 | HOMESTEAD |
| ROITMAN LISA | 2026 | ADDITIONAL HOMESTEAD |
SUBAREA AND SQUARE FOOTAGE
FOR BUILDING 1
| Code Description | square Footage |
|---|---|
| FOP Finished Open Porch | 185 |
| BAS Base Area | 35 |
| FOP Finished Open Porch | 83 |
| FGR Finished Garage | 420 |
| BAS Base Area | 2470 |
| BAS Base Area | 168 |
| Total Square Footage | 3361 |
| Area Under Air | 2673 |
| Field | Value |
|---|---|
| Total Number of Units Per Parcel | 1 |
| Total Square Feet* | 3361 |
| Acres | .16 |
| Property Use Code | 0100—SINGLE FAMILY |
| Zoning | PCD—PLANNED COMMUNITY DEVELOPMENT (52-PALM BEACH GARDENS) |
Request Structural Details Change
*May indicate living area in residential properties.
Structural Element
for Building 1
| Field | Value |
|---|---|
| Bldg Type | SFR-ZERO LOT |
| Exterior Wall 1 | MSY: CB STUCCO |
| Year Built | 1992 |
| Air Condition Desc. | HTG & AC |
| Heat Type | FORCED AIR DUCT |
| Heat Fuel | ELECTRIC |
| Bed Rooms | 2 |
| Full Baths | 3 |
| Half Baths | 0 |
| Roof Structure | WOOD TRUSS |
| Roof Cover | CONCRETE TILE |
| Interior Wall 1 | DRYWALL |
| Floor Type 1 | CERAMIC/QUARRY TILE |
| Floor Type 2 | CARPETING |
| Stories | 1 |
Sketch
for Building 1
Property Extra Features
| Description | Year Built | Units |
|---|---|---|
| Pool - In-Ground | 1995 | 1 |
Property Land Details
| Land Line # | Description | Zoning | Acres |
|---|---|---|---|
| 1 | SFR WATER | PCD | 0.1550 |
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| Improvement Value | $425,116 | $441,515 | $434,947 | $419,443 | $299,294 |
| Land Value | $725,000 | $500,000 | $500,000 | $330,000 | $198,165 |
| Total Market Value | $1,150,116 | $941,515 | $934,947 | $749,443 | $497,459 |
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Improvement Value | $425,116 | $441,515 | $434,947 | $419,443 | $299,294 | $267,693 | $270,647 | $361,208 | $370,515 | $410,300 |
| Land Value | $725,000 | $500,000 | $500,000 | $330,000 | $198,165 | $109,200 | $120,000 | $0 | $0 | $0 |
| Total Market Value | $1,150,116 | $941,515 | $934,947 | $749,443 | $497,459 | $376,893 | $390,647 | $361,208 | $370,515 | $410,300 |
P = Preliminary
All values are as of January 1st each year
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| Assessed Value | $562,277 | $547,495 | $532,065 | $516,568 | $497,459 |
| Exemption Amount | $51,411 | $50,722 | $50,000 | $50,000 | $50,000 |
| Taxable Value | $510,866 | $496,773 | $482,065 | $466,568 | $447,459 |
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| Assessed Value | $562,277 | $547,495 | $532,065 | $516,568 | $497,459 | $286,592 | $282,635 | $276,281 | $271,130 | $265,553 |
| Exemption Amount | $51411 | $50722 | $50000 | $50000 | $50000 | $50000 | $50000 | $50000 | $50000 | $50000 |
| Taxable Value | $510,866 | $496,773 | $482,065 | $466,568 | $447,459 | $236,592 | $232,635 | $226,281 | $221,130 | $215,553 |
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|
| AD VALOREM | $9,267 | $9,035 | $8,773 | $8,621 | $8,530 |
| NON AD VALOREM | $1,060 | $1,011 | $934 | $724 | $589 |
| TOTAL TAX | $10,327 | $10,046 | $9,707 | $9,345 | $9,119 |
| Tax Year | 2026 P | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|
| AD VALOREM | $9,267 | $9,035 | $8,773 | $8,621 | $8,530 | $4,776 | $4,742 | $4,670 | $4,444 | $4,418 |
| NON AD VALOREM | $1,060 | $1,011 | $934 | $724 | $589 | $672 | $702 | $731 | $786 | $1,169 |
| TOTAL TAX | $10,327 | $10,046 | $9,707 | $9,345 | $9,119 | $5,448 | $5,444 | $5,401 | $5,229 | $5,586 |
BUYERS TAKE NOTE: Taxes will change and often increase substantially when a property sells. The seller’s exemption benefits will GO AWAY the year after they sell and this may result in higher taxes for a buyer. Please use the Property Tax Calculator to get a better annual tax estimate if you are purchasing this property.