Property Detail
Location Address : 105 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0030
Subdivision : EMERALD KEY
Official Records Book/Page : 32576 / 1747
Sale Date : 05/29/2021
Legal Description : EMERALD KEY LT 3
Owner Information
Owner(s) Mailing Address
HELLER JAY L &
HELLER RANDI S
 101 WOODSIDE RD UNIT B
ARDMORE PA 19003 1519
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
05/29/2021 $750,000 32576 / 01747 WARRANTY DEED HELLER JAY L &
04/09/2012 $237,500 25129 / 00125 WARRANTY DEED CARRASCO LEE &
10/23/1998 $400,000 10710 / 00557 WARRANTY DEED DICOSIMO VINCENT &
09/01/1991 $335,000 06973 / 00513 WARRANTY DEED
09/01/1990 $158,000 06589 / 00140 WARRANTY DEED
Exemption Information
No Exemption Information Available.
Property Information
Number of Units : 1
*Total Square Feet : 3035
Acres : .20
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 1991
Air Condition Desc. HTG & AC
Heat Type FORCED AIR DUCT
Heat Fuel ELECTRIC
Bed Rooms 3
Full Baths 2
Half Baths 1
Exterior Wall 2 WSF: STUCCO
Roof Structure WOOD TRUSS
Roof Cover CONCRETE TILE
Interior Wall 1 DRYWALL
Floor Type 1 CERAMIC/QUARRY TILE
Floor Type 2 CARPETING
Stories 2
Subarea and Square Footage for Building 1
Code Description square Footage
FUS Finished Upper Story 470
BAS Base Area 1824
FOP Finished Open Porch 180
FGR Finished Garage 440
FDG Finished Det. Garage 121
Total Square Footage 3035
Area Under Air 2294
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
Pool - In-Ground 1991 1

Property Land Details

Land Line # Description Zoning Acres
1 SFR WATER PCD 0.1985
Appraisals
Tax Year 2025 2024 2023 2022 2021
Improvement Value $501,222 $493,090 $480,360 $361,338 $251,006
Land Value $500,000 $500,000 $330,000 $198,165 $109,200
Total Market Value $1,001,222 $993,090 $810,360 $559,503 $360,206
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $744,698 $676,998 $615,453 $559,503 $360,206
Exemption Amount $0 $0 $0 $0 $0
Taxable Value $744,698 $676,998 $615,453 $559,503 $360,206
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $14,922 $14,095 $12,418 $10,463 $7,010
NON AD VALOREM $1,011 $934 $724 $589 $672
TOTAL TAX $15,933 $15,029 $13,142 $11,052 $7,682
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov