Property Detail
Location Address : 794 NW 32ND AVE
Municipality : DELRAY BEACH
Parcel Control Number : 12-43-46-07-15-009-0140
Subdivision : RAINBERRY BAY SEC 5
Official Records Book/Page : 29669 / 771
Sale Date : 02/14/2018
Legal Description : RAINBERRY BAY SEC 5 LT 14 BLK 9
Owner Information
Owner(s) Mailing Address
KOWERKO PATRICIA J
 794 NW 32ND AVE
DELRAY BEACH FL 33445 2070
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
02/14/2018 $195,000 29669 / 00771 WARRANTY DEED FERNANDEZ JESUS M &
02/14/2018 $10 29669 / 00769 WARRANTY DEED FERNANDEZ JESUS M &
01/30/2018 $10 29622 / 00707 WARRANTY DEED EPSTEIN IRVING &
12/20/2017 $10 29545 / 00459 WARRANTY DEED EPSTEIN IRVING TR
12/18/2017 $10 29540 / 00791 WARRANTY DEED EPSTEIN IRVING
10/01/1997 $113,000 10031 / 00514 WARRANTY DEED EPSTEIN IRVING &
10/01/1983 $80,900 03973 / 01844
Exemption Information
Applicant/Owner(s) Year Detail
KOWERKO PATRICIA J 2026 HOMESTEAD
KOWERKO PATRICIA J 2026 ADDITIONAL HOMESTEAD
KOWERKO PATRICIA J 2026 QUALIFIED EXEMPTION
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 2100
Acres : .12
Property Use Code : 0100—SINGLE FAMILY
Zoning : PRD—PRD - PLANNED RESIDENTIAL (12-DELRAY BEACH)
Building Details

Structural Details

Structural Element for Building 1
Bldg Type SFR-ZERO LOT
Exterior Wall 1 WSF: STUCCO
Year Built 1982
Air Condition Desc. HTG & AC
Heat Type FORCED AIR DUCT
Heat Fuel ELECTRIC
Bed Rooms 2
Full Baths 2
Half Baths 0
Exterior Wall 2 NONE
Roof Structure GABLE/HIP
Roof Cover ASPHALT/COMPOSITION
Interior Wall 1 DRYWALL
Interior Wall 2 N/A
Floor Type 1 CARPETING
Floor Type 2 N/A
Stories 1
Subarea and Square Footage for Building 1
Code Description square Footage
BAS Base Area 1727
FSP Finished Screened Porch 42
FGR Finished Garage 331
Total Square Footage 2100
Area Under Air 1727
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
No Extra Feature Available

Property Land Details

Land Line # Description Zoning Acres
1 SFR WATER PRD 0.1159
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $182,793 $225,155 $267,191 $286,140 $214,442
Land Value $114,500 $120,109 $101,992 $73,810 $61,000
Total Market Value $297,293 $345,264 $369,183 $359,950 $275,442
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $218,966 $213,209 $207,200 $201,165 $195,306
Exemption Amount $56,411 $55,722 $55,000 $50,000 $50,000
Taxable Value $162,555 $157,487 $152,200 $151,165 $145,306
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $3,202 $3,068 $2,928 $3,018 $2,992
NON AD VALOREM $421 $402 $329 $324 $270
TOTAL TAX $3,623 $3,470 $3,256 $3,342 $3,262
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov