Historic property at 108 Northwest Fourth Avenue recommended for ad valorem tax exemption

The Delray Beach Historic Preservation Board on Wednesday recommended that the City Commission approve an ad valorem tax exemption application for the restored property at 108 Northwest Fourth Avenue in the West Settlers Historic District.

The board’s action follows a presentation from City staff and testimony from the property owner documenting extensive rehabilitation. Katharina Palavoda, senior historic preservation planner for the City of Delray Beach, entered file 2025-160 into the record and summarized staff findings that the application “is consistent with the comprehensive plan and meets the criteria set forth in the Land Development Regulations.”

The applicant, Sandra Amani of 108 Northwest Fourth Avenue, described the condition of the house when purchased. “When we purchased the property, it was a shell. No windows, no electric, no plumbing, no heating,” Amani said, and then walked the board through photos showing work including a rebuilt roof structure, insulation and drywall, new subfloor, plumbing extended to the street, sewer hookups, gas service, new sprinklers and a new water meter.

Architectural changes previously approved by the board — including a front porch modification — were noted by Palavoda, and staff said the remaining work required for the project’s historic-eligibility certification had been completed. Public comment supported the application: architect Roger Koch told the board the project “is a great, modest, beautiful, pure, unadulterated historic preservation,” and urged the board to recommend the tax abatement partnership between the city and Palm Beach County to incentivize similar work.

Board members asked practical questions about the exemption. When a member asked whether the exemption continues if the property is sold, Palavoda replied, “Yes. It, it stays with the property,” and noted the standard term discussed for these exemptions is 10 years. Board discussion was brief; one member asked whether the 10-year term could be renewed and staff said they were not aware of a routine renewal process, though “there were talks” about changing the program length.

Following discussion, a board member moved to recommend approval of Historic Property Ad Valorem Tax Exemption Application 2025-160 for improvements to the property at 108 Northwest Fourth Avenue. The board roll call produced an affirmative recommendation to the City Commission.

The recommendation now goes to the City Commission for final action. If the commission approves the exemption, the property will qualify for the local historic ad valorem reduction for the period and terms established under the city program and the partnering county agreement.

Details recorded in the staff presentation — including the work items, the previously approved porch elevation changes and site additions such as a pool and parking area — will form part of the commission record when the item is scheduled there.