{"asOf":"2026-07-27T14:56:51.761Z","block":"300-399 KATER ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-kater-st","address":"307 KATER ST","parcelNumber":"023013500","source":"https://property.phila.gov/?p=023013500","ownerType":"owner-occupied","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":"WALL JONATHAN D","coOwner":null,"marketValue":630800,"landAssessment":126160,"improvementAssessment":504640,"livableArea":1582,"yearBuilt":1920,"lastSale":{"price":480150,"date":"2018-02-17T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.941177251906254,"lng":-75.14834996012775,"geom":{"type":"Polygon","coordinates":[[[-75.148330398,39.941122891],[-75.14839192,39.941131235],[-75.148369358,39.941231553],[-75.148308162,39.941223426],[-75.148330398,39.941122891]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":null,"baths":null,"stories":3,"lotArea":649,"zoning":"CMX3","grade":"C+","basement":null,"heater":null,"centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":true,"mail":"307 KATER 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":354100,"taxable":354100,"land":34598,"improvement":319502,"taxableLand":34598,"taxableImprovement":319502,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":354100,"taxable":354100,"land":106230,"improvement":247870,"taxableLand":106230,"taxableImprovement":247870,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":354100,"taxable":354100,"land":106230,"improvement":247870,"taxableLand":106230,"taxableImprovement":247870,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":442600,"taxable":442600,"land":132780,"improvement":309820,"taxableLand":132780,"taxableImprovement":309820,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":551900,"taxable":506900,"land":165472,"improvement":386428,"taxableLand":165472,"taxableImprovement":341428,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":551900,"taxable":506900,"land":165472,"improvement":386428,"taxableLand":165472,"taxableImprovement":341428,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":551900,"taxable":506900,"land":165472,"improvement":386428,"taxableLand":165472,"taxableImprovement":341428,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":544100,"taxable":464100,"land":108820,"improvement":435280,"taxableLand":108820,"taxableImprovement":355280,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":544100,"taxable":464100,"land":108820,"improvement":435280,"taxableLand":108820,"taxableImprovement":355280,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":587600,"taxable":487600,"land":117500,"improvement":470100,"taxableLand":117500,"taxableImprovement":370100,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":587600,"taxable":487600,"land":117500,"improvement":470100,"taxableLand":117500,"taxableImprovement":370100,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":630800,"taxable":530800,"land":126160,"improvement":504640,"taxableLand":126160,"taxableImprovement":404640,"exemptLand":0,"exemptImprovement":100000}],"taxNow":6825,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"63564","date":"2007-03-21","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2011-09-07","scope":"INSTALL 6 RECESSED LIGHTS, CIRCUITS FOR RANGE, DISPOSAL, MICROWAVE, DISHWASHER, REFRIGERATOR, 7 COUNTERTOP GFCI RECEPTACLES & 20' OF UNDERCABINET LIGHTS."},{"number":"64861","date":"2007-03-27","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2007-08-30","scope":"(O) WATER HEATER"},{"number":"EP-2026-005774","date":"2026-07-14","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":null,"scope":"Rewire existing knob & tube wiring with new wiring and circuitry as required. Service Work / Installation Basement: • Install (10) 4” LED high hats on dimmer control • Install (4) 120V quad outlets • Provide new line to serve gas heater 3rd Floor: • Install (3) 120V quad outlets with proper boxes 2nd Floor: • Install (3) 120V quad outlets with proper boxes Throughout: • Install (5) 120V interconnected AC/DC CO-type smoke detectors • Install new wiring and motion sensor light on switch leg at rear of house • Install motion sensor light at front of house • Install proper electrical boxes where needed • Add dimmer control at dining room • Add dimmer control at living room • Replace all standard devices with Decora-style devices"}],"storyTag":"Renovated & sold on","storyDelta":3.57,"timeline":[{"y":2003,"k":"sale","p":105000},{"y":2003,"k":"sale","p":159900},{"y":2005,"k":"sale","p":293550},{"y":2007,"k":"permit","w":"Electrical"},{"y":2007,"k":"permit","w":"Plumbing"},{"y":2018,"k":"sale","p":480150},{"y":2026,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[{"number":"227426","type":"Rental","status":"Inactive","businessName":"RUDICK MARTIN","legalName":"RUDICK MARTIN","address":"307 KATER ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2003-06-16","latestIssueDate":"2003-06-16","expirationDate":"2004-02-29","inactiveDate":null},{"number":"463910","type":"Rental","status":"Inactive","businessName":"JACOB SMYSER","legalName":"JACOB SMYSER","address":"307 KATER ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2009-01-06","latestIssueDate":"2009-01-06","expirationDate":"2011-02-28","inactiveDate":"2012-12-22"}],"licenseActivity":[{"number":"463910","type":"Rental","businessName":"JACOB SMYSER","legalName":"JACOB SMYSER","issuedDate":"2009-01-06","latestIssueDate":"2009-01-06","closureDate":"2012-12-22","expirationDate":"2011-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"227426","type":"Rental","businessName":"RUDICK MARTIN","legalName":"RUDICK MARTIN","issuedDate":"2003-06-16","latestIssueDate":"2003-06-16","closureDate":"2004-02-29","expirationDate":"2004-02-29","inactiveDate":null,"status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: EP-2026-005774 (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":"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. 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"}]}