{"asOf":"2026-07-25T15:02:32.329Z","block":"300-399 REED ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-reed-st","address":"306 REED ST","parcelNumber":"011000018","source":"https://property.phila.gov/?p=011000018","ownerType":"absentee","kind":"house","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"RA","buildingCodeNew":"25","buildingClass":"PKG LOT NON COMMERCIAL","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"HEFFELFINGER BRENDA","coOwner":"HEFFELFINGER PHILIP","marketValue":1148000,"landAssessment":229600,"improvementAssessment":918400,"livableArea":3399,"yearBuilt":2024,"lastSale":{"price":1150000,"date":"2024-05-16T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.930440940581896,"lng":-75.15042579129178,"geom":{"type":"Polygon","coordinates":[[[-75.150420573,39.930316039],[-75.150483795,39.93032424],[-75.150432065,39.930565045],[-75.150367188,39.93055626],[-75.150420573,39.930316039]]]},"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":4,"baths":4,"stories":3,"lotArea":1694,"zoning":"RSA5","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":2,"homestead":false,"mail":null,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2023,"v":125000,"taxable":125000,"land":125000,"improvement":0,"taxableLand":125000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":125000,"taxable":125000,"land":125000,"improvement":0,"taxableLand":125000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1120000,"taxable":276267,"land":224000,"improvement":896000,"taxableLand":224000,"taxableImprovement":52267,"exemptLand":0,"exemptImprovement":843733},{"y":2026,"v":1120000,"taxable":365867,"land":224000,"improvement":896000,"taxableLand":224000,"taxableImprovement":141867,"exemptLand":0,"exemptImprovement":754133},{"y":2027,"v":1148000,"taxable":466853,"land":229600,"improvement":918400,"taxableLand":229600,"taxableImprovement":237253,"exemptLand":0,"exemptImprovement":681147}],"taxNow":5121,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"ZP-2022-000676","date":"2022-03-04","work":"Combined Lot Line Relocation and New Dev…","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2026-02-17","scope":"FOR THE RELOCATION OF LOT LINES TO CREATE FIVE (5) LOTS (PARCELS A, B, C, D AND E) FROM EXISTING TWO (2) LOTS (306-10 REED ST AND 1420 S 3RD ST) (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"ZP-2022-003485","date":"2022-03-31","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2024-03-13","scope":"FOR THE ERECTION OF AN ATTACHED BUILDING WITH ROOF DECKS AT REAR SECOND FLOOR, THIRD FLOOR, FOURTH FLOOR, AND ROOF DECK AND ROOF DECK ACCESS STRUCTURE ABOVE FOURTH FLOOR (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"ZP-2022-004023","date":"2022-05-04","work":"Parking Only","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":null},{"number":"RP-2022-011351","date":"2022-11-17","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2024-03-13","scope":"FOR THE ERECTION OF AN ATTACHED STRUCTURE WITH ROOF DECK ACCESSED BY A PILOTHOUSE, AND ONE INTERNAL PARKING SPACE. FOR USE AS A SINGLE-FAMILY HOUSEHOLD LIVING. SHEETING AND SHORING AS PRESCRIBED IN GEOTECH REPORT. SEPARATE PERMITS REQUIRED FOR SPRINKLER (13R) WORK. ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2018 IECC. PRIOR TO ISSUANCE OF C.O., SUBMITTAL OF AIR BARRIER CHECKLIST AND ENVELOPE TESTING CERTIFICATE IS REQUIRED. BOTH TO BE COMPLETED BY AN APPROVED PARTY."},{"number":"EP-2022-011572","date":"2023-01-11","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-12-18","scope":"Electrical Permit for combo RP-2022-011351 200amp service and wire throughout as per 2017 nec"},{"number":"PP-2022-016457","date":"2023-01-12","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-02-28","scope":"Plumbing Permit (Interior) for combo RP-2022-011351"},{"number":"MP-2022-005842","date":"2023-01-22","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2024-02-28","scope":"Mechanical / Fuel Gas Permit for combo RP-2022-011351"},{"number":"FP-2023-000655","date":"2023-04-13","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2024-02-28","scope":"For the installation of an automatic wet sprinkler system in accordance with NFPA 13R (using a new, two (2) inch fire service line as per PWD Utility Plan dated 01/11/2023, two (2) inch backflow prevention device located within the basement), throughout a new four (4) story attached structure (w/roof deck and pilot house enclosing access stairs only) to be used as Group R-3 (SFD), as per plans and hydraulic calculations; see RP-2022-011351 for building permit."},{"number":"PP-2022-016455","date":"2023-07-19","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-12-13","scope":"Plumbing Permit (Water Distribution) for combo RP-2022-011351"},{"number":"PP-2022-016456","date":"2023-07-19","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-12-14","scope":"Plumbing Permit (Exterior Building Drainage) for combo RP-2022-011351"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2022,"k":"permit","w":"Combined Lot Line Relocation and New Dev…"},{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"permit","w":"Parking Only"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2024,"k":"sale","p":1150000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 796% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $125,000 to $1,120,000","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"},{"id":"abatement","level":"verify","title":"A reduced taxable assessment is not a verified abatement","finding":"OPA’s numeric assessment fields show a reduced taxable assessment; BlockReport has no official program determination for this parcel.","why":"The numeric treatment can reflect an improvement abatement or another exemption. It does not identify the ordinance, approval, start or end date, or continuation requirements after a transfer. Once OPA verifies a specific active abatement, many common programs attach the benefit to the property for the remaining term rather than ending automatically at sale, but some require a new-owner filing and continued qualifying use or tax compliance.","action":"Obtain the OPA exemption/abatement determination and history, then underwrite the buyer’s bill from the verified program terms.","url":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-a-property-tax-abatement/"}],"closingChecks":[{"title":"Property Sales Certification","body":"The seller must obtain Philadelphia’s certificate showing the base zoning, last use in the zoning record, and open violations. The City warns that it does not prove Building Code occupancy or show zoning overlays.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"The Tax Center Property Payoff covers Real Estate Tax, Commercial Trash, and L&I abatement-work invoices. Philadelphia says it does not include business-tax debts or liens, water and sewer charges, or fines for code violations.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"OPA ownership, deed summaries, and a zero tax balance are not clear title. Mortgages, judgments, municipal claims, water liens, easements, heirs, and other encumbrances require separate searches.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"}]}