Property Detail
Location Address : 300 SEMINOLE AVE 3C
Municipality : PALM BEACH
Parcel Control Number : 50-43-43-15-37-000-0033
Subdivision : IL LUGANO CONDOMINIUM
Official Records Book/Page : 32657 / 1947
Sale Date : 06/28/2021
Legal Description : IL LUGANO CONDOMINIUM RESIDENTIAL UNIT 3C
Owner Information
Owner(s) Mailing Address
ZMIJEWSKI LEONARD
LEONARD ZMIJEWSKI TR TITL HLDR
ZMIJEWSKI LEONARD TR
300 SEMINOLE AVE APT 3C
PALM BEACH FL 33480 3772
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
06/28/2021 $4,125,000 32657 / 01947 WARRANTY DEED ZMIJEWSKI LEONARD TRUST
12/23/2020 $10 32127 / 01148 WARRANTY DEED BOBS LUGANO INVESTMENT LLC
05/15/2002 $2,000,000 13718 / 01007 WARRANTY DEED MORROW ROBERT
Exemption Information
Applicant/Owner(s) Year Detail
ZMIJEWSKI LEONARD 2025 HOMESTEAD
ZMIJEWSKI LEONARD 2025 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2025 2024 2023 2022 2021
Improvement Value $7,195,096 $7,192,200 $7,183,000 $4,583,000 $4,383,000
Land Value $0 $0 $0 $0 $0
Total Market Value $7,195,096 $7,192,200 $7,183,000 $4,583,000 $4,383,000
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $5,012,573 $4,871,305 $4,720,490 $4,583,000 $4,383,000
Exemption Amount $50,722 $50,000 $50,000 $50,000 $0
Taxable Value $4,961,851 $4,821,305 $4,670,490 $4,533,000 $4,383,000
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $73,949 $71,853 $70,278 $70,402 $71,115
NON AD VALOREM $435 $426 $393 $390 $417
TOTAL TAX $74,385 $72,279 $70,671 $70,793 $71,532
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov