{"asOf":"2026-07-18T04:07:18.080Z","block":"300-399 KAUFFMAN ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-kauffman-st","address":"320 KAUFFMAN ST","parcelNumber":"022057102","source":"https://property.phila.gov/?p=022057102","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"25","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"REUST MICHAEL DON","coOwner":"REUST MARY JULIET","marketValue":1820300,"landAssessment":364600,"improvementAssessment":1455700,"livableArea":2877,"yearBuilt":2021,"lastSale":{"price":1750000,"date":"2021-12-17T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.937724770119914,"lng":-75.14952247424361,"geom":{"type":"Polygon","coordinates":[[[-75.149434372,39.937758504],[-75.149454976,39.937674824],[-75.14960551,39.937684943],[-75.149582787,39.937784581],[-75.149434372,39.937758504]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":4,"baths":4,"stories":3,"lotArea":1443,"zoning":"RM1","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":2,"homestead":false,"mail":"2929 WALNUT ST, PHILADELPHIA PA, 19104","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2022,"v":523900,"taxable":523900,"land":523900,"improvement":0,"taxableLand":523900,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1820300,"taxable":364600,"land":364600,"improvement":1455700,"taxableLand":364600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1455700},{"y":2024,"v":1820300,"taxable":364600,"land":364600,"improvement":1455700,"taxableLand":364600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1455700},{"y":2025,"v":1820300,"taxable":364600,"land":364600,"improvement":1455700,"taxableLand":364600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1455700},{"y":2026,"v":1820300,"taxable":364600,"land":364600,"improvement":1455700,"taxableLand":364600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1455700},{"y":2027,"v":1820300,"taxable":364600,"land":364600,"improvement":1455700,"taxableLand":364600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1455700}],"taxNow":5104,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1031116","date":"2019-12-05","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2021-05-03","scope":"FOR THE ERECTION OF (1) NEW 3 STORY PLUS CELLAR SFD W/ROOF DECK ACCESSED BY PILOT HOUSE, INTERIOR BALCONY, AND INTERIOR ACCESSORY PARKING STALL WITH TWO CAR PARKING (MECHANICAL LIFT) (DETAILS AS SHOWN ON THE PLAN) SEPERATE PERMITS REQUIRED FOR ALL TRADE JOBS. INSTALLATION OF ELEVATOR AND MECHANICAL PARKING SHALL BE AS PER MANUFACTURES INSTRUCTION."},{"number":"FP-2020-000203","date":"2020-04-15","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2021-04-30","scope":"FOR THE INSTALLATION OF A ONE (1) INCH COMBINED FIRE/DOMESTIC SERVICE LINE AND AN AUTOMATIC FIRE SUPPRESSION SYSTEM PER NFPA 13D. ALL WORK SHALL BE DONE IN ACCORDANCE WITH APPROVED PLANS/HYDRAULIC CALCULATIONS."},{"number":"EP-2020-003886","date":"2020-07-01","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-04-29","scope":"Install 200 AMP electrical service. Wire throughout new single family dwelling: switches, receptacles, lights, phones, TVs, and interconnected smoke/CO detectors as per NEC 2014."},{"number":"MP-2020-002049","date":"2020-07-22","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-04-29","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans."},{"number":"PP-2020-004765","date":"2020-08-06","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-04-30","scope":"For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work."},{"number":"EP-2022-009207","date":"2022-09-20","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-01-20","scope":"Installation of solar array in accordance with signed standard."},{"number":"GP-2022-008030","date":"2022-10-06","work":"Solar Panels and Structure","type":"General","description":"General Permit","status":"Completed","completedDate":"2024-02-02","scope":"nstallation of a 6.400 KWp solar array system consisting of (16) HANWHA Q-CELLS Q.PEAK DUO BLK ML-G10+ 400 and (16) ENPHASE IQ8A-72-2-US (240V) as per NEC 2017. in accordance with EP-2022-009207"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2019,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction or Additions"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Solar Panels and Structure"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-10","signals":[],"legalChecks":[{"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/"},{"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"}]}