Property Detail
Location Address : 104 EMERALD KEY LN
Municipality : PALM BEACH GARDENS
Parcel Control Number : 52-42-42-14-03-000-0300
Subdivision : EMERALD KEY
Official Records Book/Page : 11447 / 1743
Sale Date : 11/01/1999
Legal Description : EMERALD KEY LT 30
Owner Information
Owner(s) Mailing Address
SHEITELMAN CYNTHIA
SHEITELMAN PHILIP &
104 EMERALD KEY LN
PALM BEACH GARDENS FL 33418 4021
Sales Information
Sales Date Price OR Book/Page Sale Type Owner
11/01/1999 $355,000 11447 / 01743 WARRANTY DEED SHEITELMAN PHILIP
07/01/1995 $100 08836 / 01614 WARRANTY DEED
07/01/1993 $320,600 07791 / 01327 WARRANTY DEED
03/01/1993 $80,600 07626 / 00242 WARRANTY DEED
Exemption Information
Applicant/Owner(s) Year Detail
SHEITELMAN PHILIP & 2026 HOMESTEAD
SHEITELMAN PHILIP & 2026 ADDITIONAL HOMESTEAD
SHEITELMAN CYNTHIA 2026 HOMESTEAD
SHEITELMAN CYNTHIA 2026 ADDITIONAL HOMESTEAD
Appraisals
Tax Year 2026 2025 2024 2023 2022
Improvement Value $430,611 $441,544 $435,472 $425,259 $312,598
Land Value $725,000 $500,000 $500,000 $330,000 $198,165
Total Market Value $1,155,611 $941,544 $935,472 $755,259 $510,763
Assessed and Taxable Values
Tax Year 2026 2025 2024 2023 2022
Assessed Value $354,314 $344,999 $335,276 $325,511 $316,030
Exemption Amount $51,411 $50,722 $50,000 $50,000 $50,000
Taxable Value $302,903 $294,277 $285,276 $275,511 $266,030
Taxes
Tax Year 2026 2025 2024 2023 2022
AD VALOREM $5,562 $5,419 $5,256 $5,157 $5,138
NON AD VALOREM $1,060 $1,011 $934 $724 $589
TOTAL TAX $6,622 $6,429 $6,190 $5,881 $5,727
Dorothy Jacks, CFA, AAS  PALM BEACH COUNTY PROPERTY APPRAISER   www.pbcpao.gov