Property Detail
Location Address : 2 N BREAKERS ROW S 43
Municipality : PALM BEACH
Parcel Control Number : 50-43-43-23-25-002-0430
Subdivision : TWO NORTH BREAKERS ROW COND DECL FILED 8-29-86 IN OR4988 P846
Official Records Book/Page : 35689 / 1271
Sale Date : 04/14/2025
Legal Description : TWO NORTH BREAKERS ROW COND UNIT S-43
Owner Information
Owner(s) Mailing Address
FRIEDMAN RICHARD A &
FRIEDMAN SUSAN
 2 N BREAKERS ROW APT S43
PALM BEACH FL 33480 3818
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
04/14/2025 $10,250,000 35689 / 01271 WARRANTY LEASEHOLD FRIEDMAN RICHARD A &
03/16/2023 $6,700,000 34206 / 00886 WARRANTY LEASEHOLD WINCHESTER VALERIE J
05/27/2022 $0 33795 / 01679 SUMMARY ORDER VALANDO ELIZABETH JONES TRUST
07/01/1987 $1,032,800 05346 / 01320 WARRANTY LEASEHOLD VALANDO MARION ELIZABETH
Exemption Information
Applicant/Owner(s) Year Detail
WINCHESTER VALERIE J 2025 HOMESTEAD
WINCHESTER VALERIE J 2025 ADDITIONAL HOMESTEAD
WINCHESTER VALERIE J 2025 QUALIFIED EXEMPTION
Property Information
Number of Units : 1
*Total Square Feet : 2639
Acres :
Property Use Code : 0400—CONDOMINIUM
Zoning : PUD-A—PLANNED UNIT DEV (50-PALM BEACH)
Building Details

Structural Details

Structural Element for Building 1
Name TWO NORTH BREAKERS ROW CONDO
Area 2639
Year Built 1986
No of Bedroom(s) 2
No of Bath(s) 2
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
BAS Base Area 2629
BLC Balcony 21
BLC Balcony 21
BLC Balcony 381
Total Square Footage 3052
Area Under Air 2629
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 2025 2024 2023 2022 2021
Improvement Value $8,850,000 $9,750,000 $0 $9,204,000 $6,700,000
Land Value $0 $0 $0 $0 $0
Total Market Value $8,850,000 $9,750,000 $6,595,000 $9,204,000 $6,700,000
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $8,850,000 $9,250,000 $6,595,000 $4,209,543 $4,086,935
Exemption Amount $55,722 $55,000 $0 $50,500 $50,500
Taxable Value $8,794,278 $9,195,000 $6,595,000 $4,159,043 $4,036,435
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $130,941 $136,891 $99,008 $64,608 $65,663
NON AD VALOREM $430 $421 $389 $386 $412
TOTAL TAX $131,371 $137,313 $99,397 $64,993 $66,076
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov