Property Detail
Location Address : 123 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0120
Subdivision : EMERALD KEY
Official Records Book/Page : 32711 / 638
Sale Date : 07/14/2021
Legal Description : EMERALD KEY LT 12
Owner Information
Owner(s) Mailing Address
ROITMAN HOWARD &
ROITMAN LISA
123 EMERALD KEY LN
PALM BEACH GARDENS FL 33418 4022
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
07/14/2021 $740,000 32711 / 00638 WARRANTY DEED ROITMAN LISA &
05/01/1995 $400,000 08766 / 00752 WARRANTY DEED FEINSTEIN ROSLYN
12/01/1992 $345,500 07526 / 01498 WARRANTY DEED
06/01/1992 $79,000 07294 / 00585 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
ROITMAN HOWARD & 2026 HOMESTEAD
ROITMAN HOWARD & 2026 ADDITIONAL HOMESTEAD
ROITMAN LISA 2026 HOMESTEAD
ROITMAN LISA 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $425,116 $441,515 $434,947 $419,443 $299,294
Land Value $725,000 $500,000 $500,000 $330,000 $198,165
Total Market Value $1,150,116 $941,515 $934,947 $749,443 $497,459
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $562,277 $547,495 $532,065 $516,568 $497,459
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $510,866 $496,773 $482,065 $466,568 $447,459
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $9,267 $9,035 $8,773 $8,621 $8,530
NON AD VALOREM $1,060 $1,011 $934 $724 $589
TOTAL TAX $10,327 $10,046 $9,707 $9,345 $9,119
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov