Property Detail
Location Address : 2 N BREAKERS ROW S 43
Municipality : PALM BEACH
Parcel Control Number : 50-43-43-23-25-002-0430
Subdivision : TWO NORTH BREAKERS ROW COND DECL FILED 8-29-86 IN OR4988 P846
Official Records Book/Page : 35689 / 1271
Sale Date : 04/14/2025
Legal Description : TWO NORTH BREAKERS ROW COND UNIT S-43
Owner Information
Owner(s) Mailing Address
FRIEDMAN RICHARD A &
FRIEDMAN SUSAN
2 N BREAKERS ROW APT S43
PALM BEACH FL 33480 3818
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
04/14/2025 $10,250,000 35689 / 01271 WARRANTY LEASEHOLD FRIEDMAN RICHARD A &
03/16/2023 $6,700,000 34206 / 00886 WARRANTY LEASEHOLD WINCHESTER VALERIE J
05/27/2022 $0 33795 / 01679 SUMMARY ORDER VALANDO ELIZABETH JONES TRUST
07/01/1987 $1,032,800 05346 / 01320 WARRANTY LEASEHOLD VALANDO MARION ELIZABETH
Exemption Information
Applicant/Owner(s) Year Detail
WINCHESTER VALERIE J 2025 HOMESTEAD
WINCHESTER VALERIE J 2025 ADDITIONAL HOMESTEAD
WINCHESTER VALERIE J 2025 QUALIFIED EXEMPTION
Appraisals
Tax Year 2025 2024 2023 2022 2021
Improvement Value $8,850,000 $9,750,000 $0 $9,204,000 $6,700,000
Land Value $0 $0 $0 $0 $0
Total Market Value $8,850,000 $9,750,000 $6,595,000 $9,204,000 $6,700,000
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $8,850,000 $9,250,000 $6,595,000 $4,209,543 $4,086,935
Exemption Amount $55,722 $55,000 $0 $50,500 $50,500
Taxable Value $8,794,278 $9,195,000 $6,595,000 $4,159,043 $4,036,435
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $130,941 $136,891 $99,008 $64,608 $65,663
NON AD VALOREM $430 $421 $389 $386 $412
TOTAL TAX $131,371 $137,313 $99,397 $64,993 $66,076
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov