Property Detail
Location Address : 12404 BANNER CT
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-41-42-10-03-000-2370
Subdivision : AVENIR SITE PLAN 3 POD 6
Official Records Book/Page : 35959 / 625
Sale Date : 07/31/2025
Legal Description : AVENIR SITE PLAN 3 POD 6 LT 237
Owner Information
Owner(s) Mailing Address
EMSLIE LEE ANN
12404 BANNER CT
PALM BEACH GARDENS FL 33412 3600
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
07/31/2025 $850,000 35959 / 00625 WARRANTY DEED EMSLIE LEE ANN
01/31/2024 $783,250 34840 / 00936 WARRANTY DEED LAI GILBERT &
03/30/2021 $8,200,000 32367 / 01500 WARRANTY DEED DIVOSTA HOMES LP
Exemption Information
Applicant/Owner(s) Year Detail
EMSLIE LEE ANN 2026 HOMESTEAD
EMSLIE LEE ANN 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $529,224 $481,740 $0 $0 $0
Land Value $152,000 $173,000 $155,000 $100,000 $80,000
Total Market Value $681,224 $654,740 $155,000 $100,000 $80,000
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $681,224 $654,740 $96,800 $88,000 $80,000
Exemption Amount $51,411 $50,722 $0 $0 $0
Taxable Value $629,813 $604,018 $96,800 $88,000 $80,000
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $11,386 $10,951 $2,097 $1,673 $1,496
NON AD VALOREM $6,135 $6,218 $5,825 $5,395 $5,397
TOTAL TAX $17,521 $17,169 $7,923 $7,068 $6,893
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov