Property Detail
Location Address : 5194 CORTEZ CT
Municipality : UNINCORPORATED
Parcel Control Number : 00-42-46-11-21-000-0250
Subdivision : CASA DEL REY PL 1
Official Records Book/Page : 32282 / 1134
Sale Date : 03/02/2021
Legal Description : CASA DEL RAY PL 1 LT 25
Owner Information
Owner(s) Mailing Address
KOWALCZUK LEONARDO ERNESTO &
KOWALCZUK VICTORIA
5194 CORTEZ CT
DELRAY BEACH FL 33484 1305
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
03/02/2021 $274,000 32282 / 01134 WARRANTY DEED KOWALCZUK LEONARDO ERNESTO &
11/15/2018 $238,000 30257 / 01912 WARRANTY DEED SLAPNICKER THOMAS E
10/12/2017 $230,000 29410 / 01495 WARRANTY DEED LEONARD HALITA
06/08/2015 $190,000 27606 / 00917 WARRANTY DEED DAVIS JACQUES A
11/12/2004 $200,090 17767 / 00934 WARRANTY DEED RANKIN SUMMER K
09/20/1999 $103,500 11363 / 00665 WARRANTY DEED NOLAN DAVID M
07/01/1986 $89,500 04953 / 01969 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
KOWALCZUK LEONARDO ERNESTO & 2026 HOMESTEAD
KOWALCZUK LEONARDO ERNESTO & 2026 ADDITIONAL HOMESTEAD
KOWALCZUK VICTORIA 2026 HOMESTEAD
KOWALCZUK VICTORIA 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $212,500 $268,500 $258,500 $277,500 $235,800
Land Value $46,177 $0 $0 $0 $0
Total Market Value $258,677 $268,500 $258,500 $277,500 $235,800
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $258,677 $257,415 $250,160 $242,874 $235,800
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $207,266 $206,693 $200,160 $192,874 $185,800
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $3,528 $3,524 $3,416 $3,328 $3,292
NON AD VALOREM $384 $374 $363 $350 $346
TOTAL TAX $3,911 $3,898 $3,778 $3,678 $3,637
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov