not a ton of these boats out there for sale so its kind of hard to get a good idea on value. what would you guys say the going rate is on a late 90's non step 28 heat.

paul pfaff 532 blower motor supposed 750hp, imco -2 drive, dual hyd steering, 180 hrs, few extras like bimini tops nice stereo, microwave and fridge, flatscreen. nice triple trailer with recent service

This boat sounds like a nice one.
A '98 Heat with stock 502EFI Mag, in good overall condition went for high 20s here recently.
There are people (a lot) who prefer stock Mercury power over aftermarket high performance motors.
If that is what you are looking for (a high performance motor/boat), don't let that deter you.
Good luck.
Steve