Property Detail
Location Address : 109 VIERA DR
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-03-16-000-0050
Subdivision : MIRASOL PAR 16
Official Records Book/Page : 34386 / 1127
Sale Date : 06/16/2023
Legal Description : MIRASOL PAR 16 LT 5
Owner Information
Owner(s) Mailing Address
KAPLAN BART D &
KAPLAN SHELLEY
 109 VIERA DR
PALM BEACH GARDENS FL 33418 1741
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
06/16/2023 $10 34386 / 01127 LIFE ESTATE KAPLAN BART D &
01/08/2021 $1,179,000 32091 / 01107 WARRANTY DEED KAPLAN BART D &
06/19/2014 $750,000 26920 / 00865 WARRANTY DEED MUENZER DAVID S &
09/08/2006 $953,706 20864 / 00467 WARRANTY DEED SPARAGE IRVING
Exemption Information
Applicant/Owner(s) Year Detail
KAPLAN BART D & 2026 HOMESTEAD
KAPLAN BART D & 2026 ADDITIONAL HOMESTEAD
KAPLAN SHELLEY 2026 HOMESTEAD
KAPLAN SHELLEY 2026 ADDITIONAL HOMESTEAD
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 4293
Acres : .19
Property Use Code : 0100—SINGLE FAMILY
Zoning : PCD—PLANNED COMMUNITY DEVELOPMENT (52-PALM BEACH GARDENS)
Building Details

Structural Details

Structural Element for Building 1
Bldg Type SFR-ZERO LOT
Exterior Wall 1 MSY: CB STUCCO
Year Built 2006
Air Condition Desc. HTG & AC
Heat Type FORCED AIR DUCT
Heat Fuel ELECTRIC
Bed Rooms 3
Full Baths 3
Half Baths 1
Roof Structure WOOD TRUSS
Roof Cover CLAY/BERMUDA TILE
Interior Wall 1 DRYWALL
Floor Type 1 CERAMIC/QUARRY TILE
Floor Type 2 CARPETING
Stories 1
Subarea and Square Footage for Building 1
Code Description square Footage
FGR Finished Garage 99
FOP Finished Open Porch 337
FGR Finished Garage 506
BAS Base Area 3270
FOP Finished Open Porch 81
Total Square Footage 4293
Area Under Air 3270
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
Pool - In-Ground 2006 1

Property Land Details

Land Line # Description Zoning Acres
1 SFR PRESERVE PCD 0.1902
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $650,323 $661,474 $670,691 $642,755 $511,015
Land Value $1,000,000 $1,045,000 $990,000 $1,245,550 $600,600
Total Market Value $1,650,323 $1,706,474 $1,660,691 $1,888,305 $1,111,615
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $1,236,937 $1,204,418 $1,170,474 $1,136,383 $1,103,284
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $1,185,526 $1,153,696 $1,120,474 $1,086,383 $1,053,284
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $21,286 $20,769 $20,183 $19,859 $19,859
NON AD VALOREM $1,203 $961 $950 $880 $852
TOTAL TAX $22,489 $21,729 $21,133 $20,739 $20,711
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov