Property Detail

Location Address :	3881 BACK BAY DR 120
Municipality :	UNINCORPORATED
Parcel Control Number :	00-43-41-06-28-000-1200
Subdivision :	WEST BAY AT JONATHANS LANDING COND DECL FILED 10-16-89 IN OR6227P671
Official Records Book/Page :	35813 / 1102
Sale Date :	06/12/2025
Legal Description :	WEST BAY AT JONATHANS LANDING COND UNIT 120

Owner Information

Owner(s)	Mailing Address
SMITHEMAN PAUL A	3881 BACK BAY DR APT 120 JUPITER FL 33477 1392

Sales Information

Sales Date	Price	OR Book/Page	Sale Type	Owner
06/12/2025	$815,000	35813 / 01102	WARRANTY DEED	SMITHEMAN PAUL A
02/02/2005	$460,000	18140 / 00366	WARRANTY DEED	BARASCH EUGENE S &
12/08/2003	$365,000	16294 / 00095	WARRANTY DEED	SANDRIDGE RHONDA L AMENDED TRUST
01/01/1996	$235,000	09117 / 01726	WARRANTY DEED
06/01/1992	$227,000	07283 / 01253	WARRANTY DEED
10/01/1989	$228,100	06234 / 01158	WARRANTY DEED

Exemption Information

Applicant/Owner(s)	Year	Detail
SMITHEMAN PAUL A	2026	HOMESTEAD
SMITHEMAN PAUL A	2026	ADDITIONAL HOMESTEAD

Appraisals

Tax Year	2026	2025	2024	2023	2022
Improvement Value	$573,600	$573,748	$574,698	$575,004	$503,557
Land Value	$0	$0	$0	$0	$0
Total Market Value	$573,600	$573,748	$574,698	$575,004	$503,557

Assessed and Taxable Values

Tax Year	2026	2025	2024	2023	2022
Assessed Value	$573,600	$347,089	$337,307	$327,483	$317,945
Exemption Amount	$51,411	$50,722	$50,000	$50,000	$50,000
Taxable Value	$522,189	$296,367	$287,307	$277,483	$267,945

Taxes

Tax Year	2026	2025	2024	2023	2022
AD VALOREM	$8,673	$5,004	$4,855	$4,738	$4,697
NON AD VALOREM	$411	$413	$402	$384	$382
TOTAL TAX	$9,084	$5,417	$5,257	$5,122	$5,079

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