{"asOf":"2026-07-27T11:51:29.504Z","block":"1100-1199 S 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/1100-1199-s-2nd-st","address":"1103 S 2ND ST","parcelNumber":"021375515","source":"https://property.phila.gov/?p=021375515","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"P70","buildingCodeNew":"25","buildingClass":"ROW W/GAR 4 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"MCCULLAGH MARTIN","coOwner":null,"marketValue":711300,"landAssessment":142260,"improvementAssessment":569040,"livableArea":2512,"yearBuilt":2014,"lastSale":{"price":504000,"date":"2013-05-15T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.9334360690867,"lng":-75.1471898891167,"geom":{"type":"Polygon","coordinates":[[[-75.147085344,39.933445037],[-75.147113556,39.933379279],[-75.147289044,39.933426463],[-75.147274869,39.933492636],[-75.147085344,39.933445037]]]},"liDistrict":"CENTRAL EAST","certifications":[{"number":"BC-2023-005789","type":"Sprinkler Certification","inspectionDate":"2023-02-13","result":"Certified","expirationDate":"2024-02-13","buildingId":"1509048"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":4,"baths":null,"stories":2,"lotArea":1148,"zoning":"ICMX","grade":"B-","basement":null,"heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":1,"homestead":false,"mail":"607 S HANCOCK ST, PHILADELPHIA PA, 19147","mailOut":false,"appeals":[],"taxYears":[{"year":2016,"total":8655.07,"principal":7881.43,"interest":118.22,"penalty":78.81}],"taxNet":8655.07,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":510400,"taxable":20800,"land":20800,"improvement":489600,"taxableLand":20800,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":489600},{"y":2017,"v":510400,"taxable":133827,"land":133827,"improvement":376573,"taxableLand":133827,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":376573},{"y":2018,"v":510400,"taxable":133827,"land":133827,"improvement":376573,"taxableLand":133827,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":376573},{"y":2019,"v":573100,"taxable":150267,"land":150267,"improvement":422833,"taxableLand":150267,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":422833},{"y":2020,"v":621100,"taxable":162853,"land":162853,"improvement":458247,"taxableLand":162853,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458247},{"y":2021,"v":621100,"taxable":162853,"land":162853,"improvement":458247,"taxableLand":162853,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458247},{"y":2022,"v":621100,"taxable":162853,"land":162853,"improvement":458247,"taxableLand":162853,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458247},{"y":2023,"v":789000,"taxable":157800,"land":157800,"improvement":631200,"taxableLand":157800,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":631200},{"y":2024,"v":789000,"taxable":368200,"land":157800,"improvement":631200,"taxableLand":157800,"taxableImprovement":210400,"exemptLand":0,"exemptImprovement":420800},{"y":2025,"v":714100,"taxable":714100,"land":142820,"improvement":571280,"taxableLand":142820,"taxableImprovement":571280,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":714100,"taxable":714100,"land":142820,"improvement":571280,"taxableLand":142820,"taxableImprovement":571280,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":711300,"taxable":711300,"land":142260,"improvement":569040,"taxableLand":142260,"taxableImprovement":569040,"exemptLand":0,"exemptImprovement":0}],"taxNow":9996,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"406749","date":"2013-07-23","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2014-07-17","scope":"CERTIFICATE OF OCCUPANCY"},{"number":"518154","date":"2014-02-05","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2014-07-17","scope":"INSTALLATION OF ONE GOODMAN GAS FIRED, 90,000 BTU, 90% PLUS, DIRECT VENT, WARM AIR FURNACE AND ONE GOODMAN 48,000 BTU CONDITIONER WITH RELATED DUCTWORK."},{"number":"529898","date":"2014-04-10","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2014-07-17","scope":"3-TOILETS, 3-LAV, 3-SHOWER, 1-KITCHEN, 1-WASHER BOX, PEX & CAST IRON, 2-3/4\" DOMESTIC COPPER WATER SERVICE, 4\" MAIN DRAIN 5\" LATERAL (SFD) PA20141000595"},{"number":"532507","date":"2014-04-24","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2014-09-06","scope":"INSTALL 200AMP SERVICE,32 DUPLEX RECEPTACLES,25 SWITCHES,9 SMOKE DETECTORS,6 GFI'S AND 40 LIGHT FIXTURES PER 2008 NEC (SFD)"},{"number":"517288","date":"2014-06-12","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2014-07-17","scope":"INSTALLATION OF NFPA 13R SPRINKLER SYSTEM TO INCLUDE A 2\" FEED MAIN FOR RESIDENTIAL BUILDING."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2013,"k":"land","p":504000},{"y":2013,"k":"permit","w":"Administrative"},{"y":2014,"k":"permit","w":"Mechanical"},{"y":2014,"k":"permit","w":"Plumbing"},{"y":2014,"k":"permit","w":"Electrical"},{"y":2014,"k":"permit","w":"Suppression"}],"rented":true,"licenses":[{"number":"915077","type":"Rental","status":"Active","businessName":"Martin McCullagh","legalName":"Martin McCullagh ","address":"1103 S 2ND ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2023-01-24","latestIssueDate":"2026-01-05","expirationDate":"2027-01-23","inactiveDate":null}],"licenseActivity":[{"number":"915077","type":"Rental","businessName":"Martin McCullagh","legalName":"Martin McCullagh ","issuedDate":"2023-01-24","latestIssueDate":"2026-01-05","closureDate":null,"expirationDate":"2027-01-23","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"building-certifications","level":"attention","title":"A life-safety certification appears expired","finding":"Sprinkler Certification: Certified through Feb 13, 2024","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Request the correction/reinspection and current filed certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"}],"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.","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"}]}