Property Detail
Location Address : 123 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0120
Subdivision : EMERALD KEY
Official Records Book/Page : 32711 / 638
Sale Date : 07/14/2021
Legal Description : EMERALD KEY LT 12
Owner Information
Owner(s) Mailing Address
ROITMAN HOWARD &
ROITMAN LISA
 123 EMERALD KEY LN
PALM BEACH GARDENS FL 33418 4022
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
07/14/2021 $740,000 32711 / 00638 WARRANTY DEED ROITMAN LISA &
05/01/1995 $400,000 08766 / 00752 WARRANTY DEED FEINSTEIN ROSLYN
12/01/1992 $345,500 07526 / 01498 WARRANTY DEED
06/01/1992 $79,000 07294 / 00585 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
ROITMAN HOWARD & 2026 HOMESTEAD
ROITMAN HOWARD & 2026 ADDITIONAL HOMESTEAD
ROITMAN LISA 2026 HOMESTEAD
ROITMAN LISA 2026 ADDITIONAL HOMESTEAD
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 3361
Acres : .16
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 1992
Air Condition Desc. HTG & AC
Heat Type FORCED AIR DUCT
Heat Fuel ELECTRIC
Bed Rooms 2
Full Baths 3
Half Baths 0
Roof Structure WOOD TRUSS
Roof Cover CONCRETE 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
FOP Finished Open Porch 185
BAS Base Area 35
FOP Finished Open Porch 83
FGR Finished Garage 420
BAS Base Area 2470
BAS Base Area 168
Total Square Footage 3361
Area Under Air 2673
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
Pool - In-Ground 1995 1

Property Land Details

Land Line # Description Zoning Acres
1 SFR WATER PCD 0.1550
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $425,116 $441,515 $434,947 $419,443 $299,294
Land Value $725,000 $500,000 $500,000 $330,000 $198,165
Total Market Value $1,150,116 $941,515 $934,947 $749,443 $497,459
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $562,277 $547,495 $532,065 $516,568 $497,459
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $510,866 $496,773 $482,065 $466,568 $447,459
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $9,267 $9,035 $8,773 $8,621 $8,530
NON AD VALOREM $1,060 $1,011 $934 $724 $589
TOTAL TAX $10,327 $10,046 $9,707 $9,345 $9,119
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov