Property Detail

Location Address :	794 NW 32ND AVE
Municipality :	DELRAY BEACH
Parcel Control Number :	12-43-46-07-15-009-0140
Subdivision :	RAINBERRY BAY SEC 5
Official Records Book/Page :	29669 / 771
Sale Date :	02/14/2018
Legal Description :	RAINBERRY BAY SEC 5 LT 14 BLK 9

Owner Information

Owner(s)	Mailing Address
KOWERKO PATRICIA J	794 NW 32ND AVE DELRAY BEACH FL 33445 2070

Sales Information

Sales Date	Price	OR Book/Page	Sale Type	Owner
02/14/2018	$195,000	29669 / 00771	WARRANTY DEED	FERNANDEZ JESUS M &
02/14/2018	$10	29669 / 00769	WARRANTY DEED	FERNANDEZ JESUS M &
01/30/2018	$10	29622 / 00707	WARRANTY DEED	EPSTEIN IRVING &
12/20/2017	$10	29545 / 00459	WARRANTY DEED	EPSTEIN IRVING TR
12/18/2017	$10	29540 / 00791	WARRANTY DEED	EPSTEIN IRVING
10/01/1997	$113,000	10031 / 00514	WARRANTY DEED	EPSTEIN IRVING &
10/01/1983	$80,900	03973 / 01844

Exemption Information

Applicant/Owner(s)	Year	Detail
KOWERKO PATRICIA J	2026	HOMESTEAD
KOWERKO PATRICIA J	2026	ADDITIONAL HOMESTEAD
KOWERKO PATRICIA J	2026	QUALIFIED EXEMPTION

Appraisals

Tax Year	2026	2025	2024	2023	2022
Improvement Value	$182,793	$225,155	$267,191	$286,140	$214,442
Land Value	$114,500	$120,109	$101,992	$73,810	$61,000
Total Market Value	$297,293	$345,264	$369,183	$359,950	$275,442

Assessed and Taxable Values

Tax Year	2026	2025	2024	2023	2022
Assessed Value	$218,966	$213,209	$207,200	$201,165	$195,306
Exemption Amount	$56,411	$55,722	$55,000	$50,000	$50,000
Taxable Value	$162,555	$157,487	$152,200	$151,165	$145,306

Taxes

Tax Year	2026	2025	2024	2023	2022
AD VALOREM	$3,202	$3,068	$2,928	$3,018	$2,992
NON AD VALOREM	$421	$402	$329	$324	$270
TOTAL TAX	$3,623	$3,470	$3,256	$3,342	$3,262

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