Property Detail
Location Address : 109 VIERA DR
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-03-16-000-0050
Subdivision : MIRASOL PAR 16
Official Records Book/Page : 34386 / 1127
Sale Date : 06/16/2023
Legal Description : MIRASOL PAR 16 LT 5
Owner Information
Owner(s) Mailing Address
KAPLAN BART D &
KAPLAN SHELLEY
109 VIERA DR
PALM BEACH GARDENS FL 33418 1741
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
06/16/2023 $10 34386 / 01127 LIFE ESTATE KAPLAN BART D &
01/08/2021 $1,179,000 32091 / 01107 WARRANTY DEED KAPLAN BART D &
06/19/2014 $750,000 26920 / 00865 WARRANTY DEED MUENZER DAVID S &
09/08/2006 $953,706 20864 / 00467 WARRANTY DEED SPARAGE IRVING
Exemption Information
Applicant/Owner(s) Year Detail
KAPLAN BART D & 2026 HOMESTEAD
KAPLAN BART D & 2026 ADDITIONAL HOMESTEAD
KAPLAN SHELLEY 2026 HOMESTEAD
KAPLAN SHELLEY 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $650,323 $661,474 $670,691 $642,755 $511,015
Land Value $1,000,000 $1,045,000 $990,000 $1,245,550 $600,600
Total Market Value $1,650,323 $1,706,474 $1,660,691 $1,888,305 $1,111,615
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $1,236,937 $1,204,418 $1,170,474 $1,136,383 $1,103,284
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $1,185,526 $1,153,696 $1,120,474 $1,086,383 $1,053,284
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $21,286 $20,769 $20,183 $19,859 $19,859
NON AD VALOREM $1,203 $961 $950 $880 $852
TOTAL TAX $22,489 $21,729 $21,133 $20,739 $20,711
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov