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
Total Number of Units Per Parcel : 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
FGR Finished Garage 440
FOP Finished Open Porch 180
FDG Finished Det. Garage 121
BAS Base Area 1824
FUS Finished Upper Story 470
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 2026 2025 2024 2023 2022
Improvement Value $483,977 $501,222 $493,090 $480,360 $361,338
Land Value $725,000 $500,000 $500,000 $330,000 $198,165
Total Market Value $1,208,977 $1,001,222 $993,090 $810,360 $559,503
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $819,168 $744,698 $676,998 $615,453 $559,503
Exemption Amount $0 $0 $0 $0 $0
Taxable Value $819,168 $744,698 $676,998 $615,453 $559,503
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $17,044 $14,922 $14,095 $12,418 $10,463
NON AD VALOREM $1,060 $1,011 $934 $724 $589
TOTAL TAX $18,104 $15,933 $15,029 $13,142 $11,052
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov