Property Detail
Location Address : 108 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0280
Subdivision : EMERALD KEY
Official Records Book/Page : 29277 / 487
Sale Date : 07/31/2017
Legal Description : EMERALD KEY LT 28
Owner Information
Owner(s) Mailing Address
WJD EMERALD KEY PROPERTY LLC
 275 W 10TH ST APT MC
NEW YORK NY 10014 3475
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
07/31/2017 $500,000 29277 / 00487 WARRANTY DEED WJD EMERALD KEY PROPERTY LLC
12/30/2015 $10 28039 / 00667 WARRANTY DEED LOWE JOAN TRUST
10/27/2015 $10 28007 / 00726 WARRANTY DEED LOWE JOAN E
10/01/1994 $332,200 08452 / 00297 WARRANTY DEED LOWE RICHARD H &
12/01/1993 $1,050,000 08028 / 00245 WARRANTY DEED
Exemption Information
No Exemption Information Available.
Property Information
Number of Units : 1
*Total Square Feet : 3273
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 1994
Air Condition Desc. HTG & AC
Heat Type FORCED AIR DUCT
Heat Fuel ELECTRIC
Bed Rooms 3
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 193
BAS Base Area 2518
FOP Finished Open Porch 63
FGR Finished Garage 499
Total Square Footage 3273
Area Under Air 2518
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 2025 2024 2023 2022 2021
Improvement Value $427,770 $421,669 $406,648 $302,955 $267,723
Land Value $500,000 $500,000 $330,000 $198,165 $109,200
Total Market Value $927,770 $921,669 $736,648 $501,120 $376,923
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $551,854 $501,685 $456,077 $414,615 $376,923
Exemption Amount $0 $0 $0 $0 $0
Taxable Value $551,854 $501,685 $456,077 $414,615 $376,923
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $12,233 $11,618 $10,081 $8,317 $7,335
NON AD VALOREM $1,011 $934 $724 $589 $672
TOTAL TAX $13,244 $12,552 $10,805 $8,906 $8,007
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov