Property Detail
Location Address : 2 N BREAKERS ROW S 34
Municipality : PALM BEACH
Parcel Control Number : 50-43-43-23-25-002-0340
Subdivision : TWO NORTH BREAKERS ROW COND DECL FILED 8-29-86 IN OR4988 P846
Official Records Book/Page : 36661 / 275
Sale Date : 07/13/2026
Legal Description : TWO NORTH BREAKERS ROW COND UNIT S-34
Owner Information
Owner(s) Mailing Address
MS BREAKERS LLC
M SHAPIRO REAL ESTATE MARK KASSAB C/O 31550 NORTHWESTERN HWY STE 220
FARMINGTON MI 48334 2532
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
07/13/2026 $12,100,000 36661 / 00275 WARRANTY LEASEHOLD MS BREAKERS LLC
12/05/2015 $10 27982 / 01154 WARRANTY LEASEHOLD TRUST DIANE QPRT TRUST
12/05/2015 $10 27971 / 01059 WARRANTY LEASEHOLD TRUST DIANE
05/17/2013 $10 26163 / 00173 WARRANTY LEASEHOLD TRUST DIANE &
05/17/2013 $11,950,000 26034 / 00748 WARRANTY LEASEHOLD TRUST MARTIN &
09/30/1998 $4,200,000 10705 / 00547 WARRANTY LEASEHOLD GREEN ALLAN &
12/01/1986 $988,000 05141 / 00330 WARRANTY LEASEHOLD
Exemption Information
Applicant/Owner(s) Year Detail
TRUST DIANE 2026 HOMESTEAD
TRUST DIANE 2026 ADDITIONAL HOMESTEAD
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 3322
Acres :
Property Use Code : 0400—CONDOMINIUM
Zoning : PUD-A—PLANNED UNIT DEVELOPMENT (50-PALM BEACH)
Building Details

Structural Details

Structural Element for Building 1
Name TWO NORTH BREAKERS ROW CONDO
Area 3322
Year Built 1986
No of Bedroom(s) 3
No of Bath(s) 3
No of Half Bath(s) 1
Exterior Wall 1 MSY: CB STUCCO
Air Condition DESC HTG & AC
Heat Type FORCED AIR DUCT
Exterior Wall 2 NONE
Roof Structure WOOD TRUSS
Roof Cover BUILT-UP TAR/GRAVEL
Interior Wall 1 DRYWALL
Interior Wall 2 N/A
Floor Type 1 CARPETING
Floor Type 2 CERAMIC/QUARRY TILE
Stories 1

Subarea and Square Footage for Building 1
Code Description square Footage
No data found
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
No Land Details Available
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $11,250,000 $12,150,000 $13,250,000 $13,249,000 $12,449,000
Land Value $0 $0 $0 $0 $0
Total Market Value $11,250,000 $12,150,000 $13,250,000 $13,249,000 $12,449,000
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $8,892,641 $8,658,852 $8,414,822 $8,169,730 $7,931,777
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $8,841,230 $8,608,130 $8,364,822 $8,119,730 $7,881,777
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $131,220 $128,157 $124,546 $122,060 $122,292
NON AD VALOREM $437 $428 $421 $389 $386
TOTAL TAX $131,656 $128,585 $124,968 $122,448 $122,678
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov