{"asOf":"2026-07-26T17:38:20.253Z","block":"900-999 PIERCE ST","blockUrl":"https://philadelphia.blockreport.homes/block/900-999-pierce-st","address":"923 PIERCE ST","parcelNumber":"012341500","source":"https://property.phila.gov/?p=012341500","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"DUKENFIELD JAMES","coOwner":"CASPER AMANDA BRIANNA","marketValue":300900,"landAssessment":60180,"improvementAssessment":240720,"livableArea":1074,"yearBuilt":1915,"lastSale":{"price":1,"date":"2019-03-15T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.927628927952256,"lng":-75.16130570052735,"geom":{"type":"Polygon","coordinates":[[[-75.161265253,39.927698655],[-75.161295422,39.927552468],[-75.161345755,39.927558553],[-75.161316535,39.9277051],[-75.161265253,39.927698655]]]},"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19148","beds":3,"baths":1,"stories":2,"lotArea":810,"zoning":"RSA5","grade":"C","basement":"D","heater":"H","centralAir":false,"extCond":"4","intCond":"4","garage":null,"homestead":true,"mail":"923 PIERCE ST, PHILADELPHIA PA, 19148","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":172500,"taxable":142500,"land":15714,"improvement":156786,"taxableLand":15714,"taxableImprovement":126786,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":172500,"taxable":142500,"land":31912,"improvement":140588,"taxableLand":31912,"taxableImprovement":110588,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":172500,"taxable":142500,"land":31912,"improvement":140588,"taxableLand":31912,"taxableImprovement":110588,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":210300,"taxable":170300,"land":38905,"improvement":171395,"taxableLand":38905,"taxableImprovement":131395,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":227900,"taxable":182900,"land":42161,"improvement":185739,"taxableLand":42161,"taxableImprovement":140739,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":227900,"taxable":182900,"land":42161,"improvement":185739,"taxableLand":42161,"taxableImprovement":140739,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":227900,"taxable":182900,"land":42161,"improvement":185739,"taxableLand":42161,"taxableImprovement":140739,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":240600,"taxable":160600,"land":48120,"improvement":192480,"taxableLand":48120,"taxableImprovement":112480,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":240600,"taxable":160600,"land":48120,"improvement":192480,"taxableLand":48120,"taxableImprovement":112480,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":308100,"taxable":208100,"land":61620,"improvement":246480,"taxableLand":61620,"taxableImprovement":146480,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":308100,"taxable":208100,"land":61620,"improvement":246480,"taxableLand":61620,"taxableImprovement":146480,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":300900,"taxable":200900,"land":60180,"improvement":240720,"taxableLand":60180,"taxableImprovement":140720,"exemptLand":0,"exemptImprovement":100000}],"taxNow":2913,"familyHeld":true,"lastTransferNominal":true,"permits":[{"number":"503172","date":"2013-10-29","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"EXPIRED","completedDate":"2016-04-01","scope":"SISTERING 1-3 JOISTS, REMOVING DAMAGED PLASTER CEILING,REPAIR AND INSTALL DRYWASS AS NEEDED WITH INSULATION,NEW COATING ON ROOF, REMODELING KITCHEN,KEEP EXISTING PLUMBING IN TACT."},{"number":"505081","date":"2013-11-08","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"REVIEW ELECTRIC CONNECTIONS AND TERMINATIONS, OTHER CONTRACTORS WIRING AND LOAD CALCULATIONS, REWIRE CIRCUITS IN KITCHEN 3-20AMP CIRCUITS, INSTALL REQUIRED ARC FAULT CIRCUITS, REUSE GARBAGE DISPOSAL CIRCUIT WITHIN A SINGLE FAMILY DWELLING AS PER 2008 NEC (SOUTH DISTRICT)"},{"number":"505368","date":"2013-11-12","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2014-02-12","scope":"INSTALL 60,000. BTU 95% FURNACE WITH 2 TON A/C WITH RELATED DUCT WORK"},{"number":"511451","date":"2013-12-16","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-01-28","scope":"ROUGH HOUSE IN PARTIAL STACK AND REPLACE AND ROUGH IN 2ND FLOOR BATHROOM 1 WC,1 VANITY AND 1 TUB (SFD)"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2013,"k":"sale","p":150000},{"y":2013,"k":"permit","w":"Alteration"},{"y":2013,"k":"permit","w":"Electrical"},{"y":2013,"k":"permit","w":"Mechanical"},{"y":2013,"k":"permit","w":"Plumbing"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 503172 (EXPIRED). At least one row also carries a completion date, so the City fields conflict.","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"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 and appears related-party/family-held.","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":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"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/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}