Property Detail
Location Address : 123 VICTORIA BAY CT
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-13-20-000-0020
Subdivision : VICTORIA BAY AT BALLENISLES
Official Records Book/Page : 36134 / 110
Sale Date : 11/11/2025
Legal Description : VICTORIA BAY AT BALLENISLES LT 2
Owner Information
Owner(s) Mailing Address
KELLEY CHERYL &
KELLEY THOMAS R
60 E LAKE DR
ANNAPOLIS MD 21403 4413
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
11/11/2025 $1,950,000 36134 / 00110 WARRANTY DEED KELLEY CHERYL &
05/20/2025 $1,150,000 35765 / 01101 WARRANTY DEED 123 VICTORIA BAY LLC
02/22/2024 $10 34844 / 01741 QUIT CLAIM JOHNSON DENISE K
01/14/2000 $386,737 11570 / 01490 WARRANTY DEED MCMAHON JAMES M &
09/01/1996 $2,240,000 09446 / 00117 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
JOHNSON DENISE K 2025 HOMESTEAD
JOHNSON DENISE K 2025 ADDITIONAL HOMESTEAD
JOHNSON DENISE K 2025 QUALIFIED EXEMPTION
Appraisals
Tax Year 2025 2024 2023 2022 2021
Improvement Value $467,194 $460,714 $449,721 $327,462 $292,923
Land Value $500,000 $500,000 $330,000 $198,165 $109,200
Total Market Value $967,194 $960,714 $779,721 $525,627 $402,123
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $330,431 $321,119 $311,766 $302,685 $293,869
Exemption Amount $55,722 $50,000 $50,000 $50,000 $50,000
Taxable Value $274,709 $271,119 $261,766 $252,685 $243,869
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $5,069 $5,003 $4,908 $4,888 $4,918
NON AD VALOREM $1,011 $934 $724 $589 $672
TOTAL TAX $6,080 $5,937 $5,632 $5,477 $5,590
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov