Property Detail
Location Address : 104 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0300
Subdivision : EMERALD KEY
Official Records Book/Page : 11447 / 1743
Sale Date : 11/01/1999
Legal Description : EMERALD KEY LT 30
Owner Information
Owner(s) Mailing Address
SHEITELMAN CYNTHIA
SHEITELMAN PHILIP &
 104 EMERALD KEY LN
PALM BEACH GARDENS FL 33418 4021
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
11/01/1999 $355,000 11447 / 01743 WARRANTY DEED SHEITELMAN PHILIP
07/01/1995 $100 08836 / 01614 WARRANTY DEED
07/01/1993 $320,600 07791 / 01327 WARRANTY DEED
03/01/1993 $80,600 07626 / 00242 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
SHEITELMAN PHILIP & 2026 HOMESTEAD
SHEITELMAN PHILIP & 2026 ADDITIONAL HOMESTEAD
SHEITELMAN CYNTHIA 2026 HOMESTEAD
SHEITELMAN CYNTHIA 2026 ADDITIONAL HOMESTEAD
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 3474
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 1993
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
FGR Finished Garage 420
FOP Finished Open Porch 282
BAS Base Area 2696
FOP Finished Open Porch 76
Total Square Footage 3474
Area Under Air 2696
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
Patio 1993 450
Screen Enclosure 2007 874
Spa 1993 1

Property Land Details

Land Line # Description Zoning Acres
1 SFR WATER PCD 0.1576
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $430,611 $441,544 $435,472 $425,259 $312,598
Land Value $725,000 $500,000 $500,000 $330,000 $198,165
Total Market Value $1,155,611 $941,544 $935,472 $755,259 $510,763
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $354,314 $344,999 $335,276 $325,511 $316,030
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $302,903 $294,277 $285,276 $275,511 $266,030
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $5,562 $5,419 $5,256 $5,157 $5,138
NON AD VALOREM $1,060 $1,011 $934 $724 $589
TOTAL TAX $6,622 $6,429 $6,190 $5,881 $5,727
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov