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 &	2025	HOMESTEAD
KOWALCZUK LEONARDO ERNESTO &	2025	ADDITIONAL HOMESTEAD
KOWALCZUK VICTORIA	2025	HOMESTEAD
KOWALCZUK VICTORIA	2025	ADDITIONAL HOMESTEAD

Appraisals

Tax Year	2025	2024	2023	2022	2021
Improvement Value	$268,500	$258,500	$277,500	$235,800	$177,500
Land Value	$0	$0	$0	$0	$0
Total Market Value	$268,500	$258,500	$277,500	$235,800	$177,500

Assessed and Taxable Values

Tax Year	2025	2024	2023	2022	2021
Assessed Value	$257,415	$250,160	$242,874	$235,800	$177,500
Exemption Amount	$50,722	$50,000	$50,000	$50,000	$55,000
Taxable Value	$206,693	$200,160	$192,874	$185,800	$122,500

Taxes

Tax Year	2025	2024	2023	2022	2021
AD VALOREM	$3,524	$3,416	$3,328	$3,292	$2,300
NON AD VALOREM	$374	$363	$350	$346	$323
TOTAL TAX	$3,898	$3,778	$3,678	$3,637	$2,622

Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov