{"asOf":"2026-07-24T20:57:31.191Z","block":"500-599 QUEEN ST","blockUrl":"https://philadelphia.blockreport.homes/block/500-599-queen-st","address":"540 QUEEN ST","parcelNumber":"022078500","source":"https://property.phila.gov/?p=022078500","ownerType":"investor","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O50","buildingCodeNew":"22","buildingClass":"ROW 3 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"LL REVOCABLE TRUST","coOwner":null,"marketValue":770000,"landAssessment":154000,"improvementAssessment":616000,"livableArea":1944,"yearBuilt":1920,"lastSale":{"price":1,"date":"2024-07-23T04:00:00Z"},"openViolations":0,"violations":[{"number":"4961286","date":"2019-01-17","code":"A-304.1/1","title":"ARCHITECT/ENGINEER SERVICES","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961282","date":"2019-01-17","code":"14-1005(1)","title":"HISTORIC-NO PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961283","date":"2019-01-17","code":"A-301.1/10","title":"PERMB- OUTDOOR DECK","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961284","date":"2019-01-17","code":"A-301.1/64","title":"PERMZ- CONST REMOV CHANGE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961285","date":"2019-01-17","code":"A-302.10/2","title":"PERMB- WORK NOT SAME AS PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"670876","type":"CONSTRUCTION SERVICES","priority":"CONSTRUCTION SERVICES","responsibility":"DS","status":"CLOSED","createdDate":"2019-01-17","completedDate":"2019-07-23","violations":[{"number":"4961286","date":"2019-01-17","code":"A-304.1/1","title":"ARCHITECT/ENGINEER SERVICES","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961282","date":"2019-01-17","code":"14-1005(1)","title":"HISTORIC-NO PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961283","date":"2019-01-17","code":"A-301.1/10","title":"PERMB- OUTDOOR DECK","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961284","date":"2019-01-17","code":"A-301.1/64","title":"PERMZ- CONST REMOV CHANGE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"4961285","date":"2019-01-17","code":"A-302.10/2","title":"PERMB- WORK NOT SAME AS PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2019,"n":5,"worst":null}],"investigations":[{"caseNumber":"670876","date":"2019-01-17","type":"BP_BLDG","status":"FAILED"},{"caseNumber":"670876","date":"2019-02-25","type":"BP_BLDG","status":"FAILED"},{"caseNumber":"670876","date":"2019-07-22","type":"BP_BLDG","status":"PASSED"}],"inspYears":[{"y":2019,"fails":2,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.93792394412509,"lng":-75.15294143035416,"geom":{"type":"Polygon","coordinates":[[[-75.152919608,39.93788034],[-75.152926183,39.937855681],[-75.152986229,39.93786863],[-75.152959653,39.937990314],[-75.152894929,39.937978676],[-75.152919608,39.93788034]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":3,"baths":3,"stories":3,"lotArea":806,"zoning":"RSA5","grade":"C+","basement":"A","heater":"A","centralAir":true,"extCond":"4","intCond":"2","garage":null,"homestead":true,"mail":"540 QUEEN ST, PHILADELPHIA PA, 19147","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":376800,"taxable":214200,"land":19090,"improvement":357710,"taxableLand":19090,"taxableImprovement":195110,"exemptLand":0,"exemptImprovement":162600},{"y":2017,"v":376800,"taxable":214200,"land":113040,"improvement":263760,"taxableLand":113040,"taxableImprovement":101160,"exemptLand":0,"exemptImprovement":162600},{"y":2018,"v":376800,"taxable":214200,"land":113040,"improvement":263760,"taxableLand":113040,"taxableImprovement":101160,"exemptLand":0,"exemptImprovement":162600},{"y":2019,"v":470300,"taxable":214200,"land":141090,"improvement":329210,"taxableLand":141090,"taxableImprovement":73110,"exemptLand":0,"exemptImprovement":256100},{"y":2020,"v":509700,"taxable":509700,"land":152910,"improvement":356790,"taxableLand":152910,"taxableImprovement":356790,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":509700,"taxable":509700,"land":152910,"improvement":356790,"taxableLand":152910,"taxableImprovement":356790,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":509700,"taxable":509700,"land":152910,"improvement":356790,"taxableLand":152910,"taxableImprovement":356790,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":699800,"taxable":699800,"land":139900,"improvement":559900,"taxableLand":139900,"taxableImprovement":559900,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":699800,"taxable":619800,"land":139900,"improvement":559900,"taxableLand":139900,"taxableImprovement":479900,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":770000,"taxable":770000,"land":154000,"improvement":616000,"taxableLand":154000,"taxableImprovement":616000,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":770000,"taxable":670000,"land":154000,"improvement":616000,"taxableLand":154000,"taxableImprovement":516000,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":770000,"taxable":670000,"land":154000,"improvement":616000,"taxableLand":154000,"taxableImprovement":516000,"exemptLand":0,"exemptImprovement":100000}],"taxNow":9379,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"757710","date":"2017-02-08","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-02-09","scope":"REPLACE 5\" CURB TRAP TO HOUSE DRAIN WITH FRESH AIR INLET (SFD)PA20170382369 SELF CERTIFICATION'S ARE NO LONGER PERMITTED\",\"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FT IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""},{"number":"867036","date":"2018-04-13","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Issued","completedDate":null,"scope":"EZ PERMIT STADARDS ALTERATIONS- For alterations to an Existing One Family Dwelling as per attached standard. Deviations from this standard will result in permit revocation and require submission of construction plans."},{"number":"867595","date":"2018-04-13","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2018-07-03","scope":"INTERIOR DEMO OF NON-LOAD BEARING WALLS ONLY,NO STRUCTURAL WORK ON THIS PERMIT"},{"number":"873367","date":"2018-05-03","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-10-31","scope":"4 WC,4 SINKS,2 BATH TUB,1 KITCHEN SINK,1 STAND PIPE (SFD)"},{"number":"875696","date":"2018-05-10","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-11-16","scope":"INSTALLING NEW 200AMP SERVICE AND WIRE SFD WITH OUTLETS, SWITCHES, LIGHT FIXTURES AND HARD WIRED SMOKE DETECTORS AS PER 2008 NEC (SOUTH DISTRICT)"},{"number":"883091","date":"2018-06-06","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2018-10-31","scope":"INSTALL 3.5 TON 13 SER , INSTALL 3.5 TON COIL, INSTALL 80,000 BTU 92% EFF FURNACE (GOODMAN) WITH DUCTWORK UNIT TO BE LOCATED IN REAR YARD"},{"number":"987571","date":"2019-06-21","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2019-07-23","scope":"EZ PERMIT WINDOWS & DOORS- FOR REPLACEMENT OF EXTERIOR WINDOWS & DOORS. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"989783","date":"2019-07-16","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2019-07-23","scope":"LEGALIZE NEW PILOT HOUSE ON EXISTING THREE STORY SINGLE-FAMILY HOME WITH ROOF DECK. REPLACEMENT OF WINDOWS.(PER PHILA. HISTORICAL COMMISSION APPROVAL)"},{"number":"989775","date":"2019-07-16","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2019-07-16","scope":"NEW PILOT HOUSE ON EXISTING THREE STORY SINGLE-FAMILY HOME WITH ROOF DECK. REPLACEMENT OF WINDOWS.(PER PHILA. HISTORICAL COMMISSION APPROVAL)"},{"number":"985974","date":"2019-07-22","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2019-07-23","scope":"INSTALLATION TO COMPLETE DOOR FRAME AND BASEMENT WINDOW AS PER DETAILED DRAWING-REMOVE BILCO DOOR"},{"number":"985978","date":"2019-07-22","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2019-07-23","scope":"6 EA- 2/2 DH WINDOW UNITS WITH BRICK MOULDING AS PER DETAILED DRAWINGS--1EA - HISTORICALLY CORRECT 3 LITE BASEMENT WINDOW UNIT AS PER PLANS"}],"storyTag":"Renovated & sold on","storyDelta":3.53,"timeline":[{"y":2018,"k":"permit","w":"Demolition"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"permit","w":"Mechanical"},{"y":2019,"k":"permit","w":"Alteration"},{"y":2019,"k":"viol","w":"5 L&I violations"},{"y":2019,"k":"permit","w":"Addition"},{"y":2019,"k":"permit","w":"Zoning"},{"y":2019,"k":"permit","w":"Major alteration"},{"y":2019,"k":"permit","w":"Major alteration"},{"y":2019,"k":"sale","p":680000},{"y":2019,"k":"insp","w":"L&I: 2 failed, 1 passed"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 37% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $509,700 to $699,800","no permit shown in 2022-2024"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 867036 (Issued).","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"2 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jul 22, 2019.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","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.","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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 5 historical violations across 1 case.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}