Property Detail
Location Address : 2 N BREAKERS ROW S 42
Municipality : PALM BEACH
Parcel Control Number : 50-43-43-23-25-002-0420
Subdivision : TWO NORTH BREAKERS ROW COND DECL FILED 8-29-86 IN OR4988 P846
Official Records Book/Page : 21101 / 1794
Sale Date : 10/24/2006
Legal Description : TWO NORTH BREAKERS ROW COND UNIT S-42
Owner Information
Owner(s) Mailing Address
SOMMER BEVERLY
BEVERLY SOMMER TR TITL HLDR
SOMMER BEVERLY TR
2 N BREAKERS ROW UNIT S-42
PALM BEACH FL 33480 3818
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
10/24/2006 $10 21101 / 01794 WARRANTY DEED SOMMER BEVERLY
03/01/1989 $1,850,000 05999 / 01584 WARRANTY LEASEHOLD SOMMER BEVERLY
09/01/1986 $1,000,200 05014 / 01252 WARRANTY LEASEHOLD
Exemption Information
Applicant/Owner(s) Year Detail
SOMMER BEVERLY 2026 HOMESTEAD
SOMMER BEVERLY 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $7,350,000 $6,850,000 $7,450,000 $7,444,000 $7,021,000
Land Value $0 $0 $0 $0 $0
Total Market Value $7,350,000 $6,850,000 $7,450,000 $7,444,000 $7,021,000
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $3,959,770 $3,855,667 $3,747,004 $3,637,868 $3,531,911
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $3,908,359 $3,804,945 $3,697,004 $3,587,868 $3,481,911
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $58,100 $56,738 $55,134 $54,025 $54,116
NON AD VALOREM $122 $114 $107 $103 $100
TOTAL TAX $58,222 $56,852 $55,241 $54,128 $54,216
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov