{"asOf":"2026-07-25T03:24:18.130Z","block":"700-799 S 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/700-799-s-2nd-st","address":"759 S 2ND ST","parcelNumber":"022125500","source":"https://property.phila.gov/?p=022125500","ownerType":"investor","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":"KURZ/LINDSAY REVOCABLE TR","coOwner":null,"marketValue":1388300,"landAssessment":277660,"improvementAssessment":1110640,"livableArea":4078,"yearBuilt":2004,"lastSale":{"price":1800000,"date":"2023-11-24T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[{"caseNumber":"24128","date":"2004-03-18","type":"L_INITIAL","status":"PASSED"}],"inspYears":[{"y":2004,"fails":0,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.93848678978621,"lng":-75.14596909241706,"geom":{"type":"Polygon","coordinates":[[[-75.145758697,39.938478785],[-75.145768664,39.938434087],[-75.146173641,39.938491663],[-75.146162883,39.938540725],[-75.145758697,39.938478785]]]},"liDistrict":null,"certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":false,"permits":true,"licenses":true},"zip":"19147","beds":3,"baths":4,"stories":2,"lotArea":2079,"zoning":"RM1","grade":"B-","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":1,"homestead":true,"mail":"759 S 2ND 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":1358000,"taxable":1328000,"land":84424,"improvement":1273576,"taxableLand":84424,"taxableImprovement":1243576,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":1358000,"taxable":1328000,"land":387030,"improvement":970970,"taxableLand":387030,"taxableImprovement":940970,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":1358000,"taxable":1328000,"land":387030,"improvement":970970,"taxableLand":387030,"taxableImprovement":940970,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":1121400,"taxable":1081400,"land":319500,"improvement":801900,"taxableLand":319500,"taxableImprovement":761900,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":1215300,"taxable":1170300,"land":346253,"improvement":869047,"taxableLand":346253,"taxableImprovement":824047,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":1215300,"taxable":1170300,"land":346253,"improvement":869047,"taxableLand":346253,"taxableImprovement":824047,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":1215300,"taxable":1170300,"land":346253,"improvement":869047,"taxableLand":346253,"taxableImprovement":824047,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":1263300,"taxable":1183300,"land":252660,"improvement":1010640,"taxableLand":252660,"taxableImprovement":930640,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":1263300,"taxable":1263300,"land":252660,"improvement":1010640,"taxableLand":252660,"taxableImprovement":1010640,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1423700,"taxable":1323700,"land":284740,"improvement":1138960,"taxableLand":284740,"taxableImprovement":1038960,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":1423700,"taxable":1323700,"land":284740,"improvement":1138960,"taxableLand":284740,"taxableImprovement":1038960,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1388300,"taxable":1288300,"land":277660,"improvement":1110640,"taxableLand":277660,"taxableImprovement":1010640,"exemptLand":0,"exemptImprovement":100000}],"taxNow":18529,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"RP-2024-008643","date":"2024-09-25","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2025-05-19","scope":"For the construction of a Residential Elevator in a single-family house. Elevator Location to be entirely interior of the existing house as per plans and manufacture's specification."},{"number":"PP-2024-014353","date":"2025-01-02","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2025-05-19","scope":"Install (2) new water closets, and (2) new lav's. (1) lav and water closet on first floor powder room. The other (1) water closet and lav in the basement powder room. With also 1/2'' hot and cold lines to both lav fixtures, and (2) cold lines to both water closets."},{"number":"EP-2025-000043","date":"2025-01-15","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2025-04-05","scope":"Relocate kitchen lines. Install recess lights in living room. Run 30 Amp line for elevator. run line for bathroom. Replace switches and outlets."}],"storyTag":"New construction","storyDelta":0.38,"timeline":[{"y":2003,"k":"land","p":300000},{"y":2004,"k":"insp","w":"Inspection passed"},{"y":2004,"k":"sale","p":1300000},{"y":2008,"k":"sale","p":1400000},{"y":2023,"k":"sale","p":1800000},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[{"number":"216088","type":"Rental","status":"Inactive","businessName":"ELIZABETH MILLER","legalName":"ELIZABETH MILLER","address":"759 S 2ND ST","revenueCode":"3202","rentalCategory":null,"units":3,"issuedDate":"2003-04-06","latestIssueDate":"2003-04-06","expirationDate":"2004-02-29","inactiveDate":"2012-12-22"}],"licenseActivity":[{"number":"216088","type":"Rental","businessName":"ELIZABETH MILLER","legalName":"ELIZABETH MILLER","issuedDate":"2003-04-06","latestIssueDate":"2003-04-06","closureDate":"2012-12-22","expirationDate":"2004-02-29","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 3 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2023","permit activity in 2024, 2025"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"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"}]}