Property Detail
Location Address : 823 KANUGA DR
Municipality : WEST PALM BEACH
Parcel Control Number : 74-43-43-28-06-005-0231
Subdivision : FLAMINGO PARK IN
Official Records Book/Page : 35740 / 109
Sale Date : 05/12/2025
Legal Description : FLAMINGO PARK W 40 FT LT 23 & LT 24 BLK 5
Owner Information
Owner(s) Mailing Address
BREWSTER KATHLEEN L LAYNE
LITTEN WANDA A LAYNE &
 823 KANUGA DR
WEST PALM BEACH FL 33401 7223
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
05/12/2025 $10 35740 / 00109 QUIT CLAIM LITTEN WANDA A LAYNE &
01/01/1997 $100 09624 / 00272 LIFE ESTATE
03/01/1995 $44,500 08672 / 00998 REP DEED
01/01/1979 $2,500 03150 / 01595
01/01/1973 $900 02176 / 00954 AGREEMENT DEED
Exemption Information
Applicant/Owner(s) Year Detail
LITTEN WANDA A LAYNE & 2026 HOMESTEAD PARTIAL
LITTEN WANDA A LAYNE & 2026 ADDITIONAL HOMESTEAD
Property Information
Total Number of Units Per Parcel : 1
*Total Square Feet : 1771
Acres : .26
Property Use Code : 0100—SINGLE FAMILY
Zoning : SF14-C2—HIST. SF HIGH DENSITY CONT. 2 (74-WEST PALM BEACH)
Building Details

Structural Details

Structural Element for Building 1
Bldg Type SFR
Exterior Wall 1 MSY: CB STUCCO
Year Built 1952
Air Condition Desc. NO HTG/AC
Heat Type NONE
Heat Fuel NONE
Bed Rooms 4
Full Baths 3
Half Baths 0
Exterior Wall 2 NONE
Roof Structure GABLE/HIP
Roof Cover ASPHALT/COMPOSITION
Interior Wall 1 PLASTER
Interior Wall 2 N/A
Floor Type 1 CARPETING
Floor Type 2 N/A
Stories 1
Subarea and Square Footage for Building 1
Code Description square Footage
BAS Base Area 1200
SFB Semi Finished Base Area 438
FSP Finished Screened Porch 49
FSP Finished Screened Porch 84
Total Square Footage 1771
Area Under Air 1638
Sketch for Building 1
Building 1 Layout

Property Extra Feature

Description Year Built Units
Patio 1989 400

Property Land Details

Land Line # Description Zoning Acres
1 MULTI-FAMILY SF14-C2 0.2556
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $63,607 $81,265 $88,399 $135,256 $103,935
Land Value $825,978 $549,661 $549,661 $486,000 $411,840
Total Market Value $889,585 $630,926 $638,060 $621,256 $515,775
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $508,330 $123,733 $120,246 $116,744 $113,344
Exemption Amount $38,537 $50,722 $50,000 $50,000 $50,000
Taxable Value $469,793 $73,011 $70,246 $66,744 $63,344
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $9,643 $1,655 $1,595 $1,537 $1,498
NON AD VALOREM $315 $305 $294 $288 $284
TOTAL TAX $9,958 $1,960 $1,889 $1,825 $1,782
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov