Property Detail
Location Address : 105 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0030
Subdivision : EMERALD KEY
Official Records Book/Page : 32576 / 1747
Sale Date : 05/29/2021
Legal Description : EMERALD KEY LT 3
Owner Information
Owner(s) Mailing Address
HELLER JAY L &
HELLER RANDI S
101 WOODSIDE RD UNIT B
ARDMORE PA 19003 1519
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
05/29/2021 $750,000 32576 / 01747 WARRANTY DEED HELLER JAY L &
04/09/2012 $237,500 25129 / 00125 WARRANTY DEED CARRASCO LEE &
10/23/1998 $400,000 10710 / 00557 WARRANTY DEED DICOSIMO VINCENT &
09/01/1991 $335,000 06973 / 00513 WARRANTY DEED
09/01/1990 $158,000 06589 / 00140 WARRANTY DEED
Exemption Information
No Exemption Information Available.
Appraisals
Tax Year 2025 2024 2023 2022 2021
Improvement Value $501,222 $493,090 $480,360 $361,338 $251,006
Land Value $500,000 $500,000 $330,000 $198,165 $109,200
Total Market Value $1,001,222 $993,090 $810,360 $559,503 $360,206
Assessed and Taxable Values
Tax Year 2025 2024 2023 2022 2021
Assessed Value $744,698 $676,998 $615,453 $559,503 $360,206
Exemption Amount $0 $0 $0 $0 $0
Taxable Value $744,698 $676,998 $615,453 $559,503 $360,206
Taxes
Tax Year 2025 2024 2023 2022 2021
AD VALOREM $14,922 $14,095 $12,418 $10,463 $7,010
NON AD VALOREM $1,011 $934 $724 $589 $672
TOTAL TAX $15,933 $15,029 $13,142 $11,052 $7,682
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov