{"asOf":"2026-07-24T20:57:31.191Z","block":"500-599 QUEEN ST","blockUrl":"https://philadelphia.blockreport.homes/block/500-599-queen-st","address":"507 QUEEN ST","parcelNumber":"022066800","source":"https://property.phila.gov/?p=022066800","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"P70","buildingCodeNew":"26","buildingClass":"ROW W/GAR 4 STY MASONRY","buildingClassNew":"ROW RIVER ROW","useLabel":"House","owner":"KIRSHNER ALLISON","coOwner":"OZ SAHAR","marketValue":1133300,"landAssessment":226660,"improvementAssessment":906640,"livableArea":2828,"yearBuilt":2004,"lastSale":{"price":1150000,"date":"2024-07-29T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.938007676639984,"lng":-75.15199757791187,"geom":{"type":"Polygon","coordinates":[[[-75.151945258,39.938048713],[-75.151948636,39.937953231],[-75.152057939,39.93797318],[-75.152039249,39.938063319],[-75.151945258,39.938048713]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":4,"baths":3,"stories":4,"lotArea":971,"zoning":"RM1","grade":"B-","basement":null,"heater":"A","centralAir":true,"extCond":"3","intCond":"2","garage":1,"homestead":true,"mail":"507 QUEEN ST, PHILADELPHIA PA, 19147","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":4,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":392900,"taxable":362900,"land":30960,"improvement":361940,"taxableLand":30960,"taxableImprovement":331940,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":392900,"taxable":362900,"land":111976,"improvement":280924,"taxableLand":111976,"taxableImprovement":250924,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":392900,"taxable":362900,"land":111976,"improvement":280924,"taxableLand":111976,"taxableImprovement":250924,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":862800,"taxable":822800,"land":245800,"improvement":617000,"taxableLand":245800,"taxableImprovement":577000,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":935100,"taxable":890100,"land":280530,"improvement":654570,"taxableLand":280530,"taxableImprovement":609570,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":935100,"taxable":890100,"land":280530,"improvement":654570,"taxableLand":280530,"taxableImprovement":609570,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":935100,"taxable":890100,"land":280530,"improvement":654570,"taxableLand":280530,"taxableImprovement":609570,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":877000,"taxable":797000,"land":175400,"improvement":701600,"taxableLand":175400,"taxableImprovement":621600,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":877000,"taxable":797000,"land":175400,"improvement":701600,"taxableLand":175400,"taxableImprovement":621600,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":677200,"taxable":577200,"land":135440,"improvement":541760,"taxableLand":135440,"taxableImprovement":441760,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":677200,"taxable":577200,"land":135440,"improvement":541760,"taxableLand":135440,"taxableImprovement":441760,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1133300,"taxable":1033300,"land":226660,"improvement":906640,"taxableLand":226660,"taxableImprovement":806640,"exemptLand":0,"exemptImprovement":100000}],"taxNow":8080,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"902095","date":"2018-09-13","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-03-16","scope":"RE-WIRE BATHROOM INCLUDING GFI RECEPTACLES, NEW LIGHTING, NEW EXHAUST FAN AND ELECTRIC FLOOR HEAT... PER 2008 NEC FOR A ONE FAMILY BUILDING"},{"number":"EP-2024-008220","date":"2024-08-26","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-09-05","scope":"15 amp Siemens breaker replaced as part of a panel rebuild x2 Two pole 30 amp Siemens breaker replaced as part of a panel rebuild x1 Separate all of the double tapped neutral wires as required by code x1 200 amp GD Rod x1 Wall mount TV x1 15 amp duplex x1 Replace Basic light x1 15 amp duplex x1 15 amp GFCI x2 Remove ceiling fans x4 Light switch x1 Lutron Caseta switch to control the Master Bedroom lights x1 Replace the broken outlet box in the 4th floor outlet with a new plastic old work box. x1 FISH ONLY per 2017 NEC"}],"storyTag":"New construction","storyDelta":0.7,"timeline":[{"y":2004,"k":"land","p":150000},{"y":2006,"k":"sale","p":675900},{"y":2011,"k":"sale","p":620000},{"y":2018,"k":"permit","w":"New Construction"},{"y":2024,"k":"sale","p":1150000},{"y":2024,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"post-purchase-work","level":"watch","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 1 permit event matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2024","permit activity in 2024"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 67% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $677,200 to $1,133,300","no permit shown in 2026-2028"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"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.","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"}]}