{"asOf":"2026-07-30T19:32:06.894Z","block":"300-399 S 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-s-2nd-st","address":"304 S 2ND ST","parcelNumber":"051038000","source":"https://property.phila.gov/?p=051038000","ownerType":"investor","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O60","buildingCodeNew":"21","buildingClass":"ROW 3.5 STY MASONRY","buildingClassNew":"ROW OLD STYLE","useLabel":"House","owner":"LIBERTY 2021 LLC","coOwner":null,"marketValue":1949800,"landAssessment":389900,"improvementAssessment":1559900,"livableArea":3222,"yearBuilt":1800,"lastSale":{"price":2275000,"date":"2021-06-04T04:00:00Z"},"openViolations":0,"violations":[{"number":"4048522","date":"2016-08-15","code":"A-301.1/43","title":"PERMB- INSTALL DUCTWORK","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null},{"number":"4048523","date":"2016-08-15","code":"A-301.1/46","title":"PERMB- INSTALL HVAC SYS","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null},{"number":"4048524","date":"2016-08-15","code":"A-901.13/1","title":"PENALTY- NO BLDG PERM INFO","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null},{"number":"4048530","date":"2016-08-15","code":"A-301.1/46","title":"PERMB- INSTALL HVAC SYS","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-08-31","underAppeal":false,"noticeUrl":null}],"violationCases":[{"number":"550279","type":"CONSTRUCTION SERVICES","priority":"CONSTRUCTION SERVICES","responsibility":"DCC","status":"CLOSED","createdDate":"2016-08-15","completedDate":"2016-09-22","noticeUrl":null,"violations":[{"number":"4048522","date":"2016-08-15","code":"A-301.1/43","title":"PERMB- INSTALL DUCTWORK","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null},{"number":"4048523","date":"2016-08-15","code":"A-301.1/46","title":"PERMB- INSTALL HVAC SYS","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null},{"number":"4048524","date":"2016-08-15","code":"A-901.13/1","title":"PENALTY- NO BLDG PERM INFO","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-09-22","underAppeal":false,"noticeUrl":null}]},{"number":"620692","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"noticeUrl":null,"violations":[{"number":"4048530","date":"2016-08-15","code":"A-301.1/46","title":"PERMB- INSTALL HVAC SYS","status":"COMPLIED","resolutionDate":null,"resolution":null,"latestInvestigationDate":"2016-08-31","underAppeal":false,"noticeUrl":null}]}],"violYears":[{"y":2016,"n":4,"worst":null}],"investigations":[{"caseNumber":"550279","date":"2016-08-15","type":"BP_BLDG","status":"FAILED"},{"caseNumber":"550279","date":"2016-09-22","type":"BP_BLDG","status":"PASSED"}],"inspYears":[{"y":2016,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94435213054225,"lng":-75.14523581741138,"geom":{"type":"Polygon","coordinates":[[[-75.145076857,39.944308885],[-75.145403592,39.944348658],[-75.14539376,39.944395344],[-75.145068822,39.944355692],[-75.145076857,39.944308885]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":4,"baths":4,"stories":3,"lotArea":1648,"zoning":"RSA5","grade":"B-","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"304 S 2ND ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":875000,"taxable":875000,"land":109292,"improvement":765708,"taxableLand":109292,"taxableImprovement":765708,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":875000,"taxable":875000,"land":262500,"improvement":612500,"taxableLand":262500,"taxableImprovement":612500,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":1450000,"taxable":875000,"land":435000,"improvement":1015000,"taxableLand":435000,"taxableImprovement":440000,"exemptLand":0,"exemptImprovement":575000},{"y":2019,"v":1350000,"taxable":814655,"land":405000,"improvement":945000,"taxableLand":405000,"taxableImprovement":409655,"exemptLand":0,"exemptImprovement":535345},{"y":2020,"v":1395000,"taxable":841810,"land":418500,"improvement":976500,"taxableLand":418500,"taxableImprovement":423310,"exemptLand":0,"exemptImprovement":553190},{"y":2021,"v":1395000,"taxable":841810,"land":418500,"improvement":976500,"taxableLand":418500,"taxableImprovement":423310,"exemptLand":0,"exemptImprovement":553190},{"y":2022,"v":1395000,"taxable":841810,"land":418500,"improvement":976500,"taxableLand":418500,"taxableImprovement":423310,"exemptLand":0,"exemptImprovement":553190},{"y":2023,"v":1528000,"taxable":831232,"land":305600,"improvement":1222400,"taxableLand":305600,"taxableImprovement":525632,"exemptLand":0,"exemptImprovement":696768},{"y":2024,"v":1528000,"taxable":831232,"land":305600,"improvement":1222400,"taxableLand":305600,"taxableImprovement":525632,"exemptLand":0,"exemptImprovement":696768},{"y":2025,"v":1949800,"taxable":1060657,"land":389900,"improvement":1559900,"taxableLand":389900,"taxableImprovement":670757,"exemptLand":0,"exemptImprovement":889143},{"y":2026,"v":1949800,"taxable":1060657,"land":389900,"improvement":1559900,"taxableLand":389900,"taxableImprovement":670757,"exemptLand":0,"exemptImprovement":889143},{"y":2027,"v":1949800,"taxable":1060657,"land":389900,"improvement":1559900,"taxableLand":389900,"taxableImprovement":670757,"exemptLand":0,"exemptImprovement":889143}],"taxNow":14847,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"549924","date":"2014-07-17","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2015-12-05","scope":"NEW 30A/240V RECEPTACLE AT FRONT EXTERIOR CURBSIDE FOR ELECTRI VEHICLE SERVICE EQUIPMENT AS PER PPA REQUIREMENTS FOR RESERVED PARKING , NEW 20A/120V LIGTHING CIRCUIT TO LANDSCAPE UPLIGHT AT CURBSIDE AS PER 2008 NEC (CC DISTRICT)"},{"number":"615042","date":"2015-06-26","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2015-06-26","scope":"REAR ADDITION TO EXISTING SINGLE-FAMILY DWELLING"},{"number":"630259","date":"2015-08-06","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2015-11-24","scope":"PARTIAL DEMOLITION OF REAR ABANDONED CHIMNEY...EZ INTERIOR DEMOLITION- FOR THE INTERIOR DEMOLITION OF NON LOAD-BEARING PARTITION WALLS AND CEILINGS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS.**WORK TO BE PERFORMED AS PER PHILADELPHIA HISTORICAL COMMISSION'S GUIDELINES / APPROVED PLAN**"},{"number":"620692","date":"2015-09-21","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2017-02-27","scope":"FULL RENOVATIONS OF ALL STORIES OF HOUSE. ADDITION IN REAR YARD COMPLYING WITH ZONING CODE, MAINTANING 30% OPEN SPACE LOT. SITE TO BE EXCAVATED AT AREAS ADJACENT TO EXISTING STRUCTURE(S) NOT WITHIN THE SCOPE OF THIS PERMIT. PERMIT HOLDER TO NOTIFY OWNER(S) OF ADJOINING PROPERTY(IES) NO LESS THAN TEN (10) DAYS PRIOR TO COMMENCEMENT OF PERMITTED WORK. SEPARATE PERMIT REQUIRED FOR MECHANICAL, ELECTRICAL & PLUMBING WORK."},{"number":"642939","date":"2015-10-05","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-02-24","scope":"BASEMENT:HWH,WC,BASIN,SHOWER,INDIRECT WASTE.1ST-WC,BASIN,KITCHEN SINK (2),DISHWASHER.2ND-WC (3),BASINS(3),SHOWERS (2), WM.3RD-WC(2),BASINS (2),SHOWER & TUB (SFD)THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"661169","date":"2015-12-31","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-02-24","scope":"REPLACING SOIL AND WASTE LINES, WATER LINES, STACKS TO KITCHEN , LAUNDRY ROOM, 2 POWDER ROOMS, AND 4FULL BATHROOMS (SFD)THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"654434","date":"2016-04-20","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2017-02-24","scope":"AMEND BLDG. PRMT.# 620692, ISSUED FOR FULL RENOVATION OF HOME, TO INCLUDE STRUCTURAL REPAIRS IN ACCORDANCE WITH CONSTRUCTION DOCUMENTS SIGNED & SEALED BY COMMONWEALTH OF PA PROFESSIONAL ENGINEER (PE). NO WORK TO CHIMNEY OR INCRASE IN HEIGHT OF EXIST. DECK RAILING PERMITTED HEREIN."},{"number":"684517","date":"2016-08-17","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-02-24","scope":"WIRING RENOVATION THROUGHOUT AND NEW ADDITION INCLUDE SWITCH, RECEPTACLES, FIXTURES, APPLIANCE CIRCUITS, SMOKE DETECTORS, BATH FANS. ONTO AND EXISTING SERVICE AS PER 2008 NEC (CC DISTRICT) SINGLE FAMILY DWELLING"},{"number":"698960","date":"2016-08-22","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2017-02-24","scope":"DISCONNECT AND DISPOSE OF 2 EXISTING 3 TON AC UNITS AND 80K GAS FURNACES AND SUPPLY AND INSTALL 2 NEW UNITS TO REPLACE IN THE SAME LOCATION AS EXISTING-(HIGH EFIENCY 95%- DIRECT VENT)-EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- FOR THE INSTALLATION OF NEW DUCTWORK, REGISTERS/GRILLES/DIFFUSERS, AND WARM-AIR APPLIANCES AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"972117","date":"2019-05-01","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2019-05-13","scope":"REPLACE HOUSE TRAP, FRESH AIR INLET, HOUSE DRAIN, SANITARY, INSTALLATION WILL COMPLY WITH PHILADELPHIA PLUMBING CODE 2004"}],"storyTag":"Renovated & sold on","storyDelta":1.71,"timeline":[{"y":2015,"k":"permit","w":"Zoning"},{"y":2015,"k":"permit","w":"Demolition"},{"y":2015,"k":"permit","w":"Addition"},{"y":2015,"k":"permit","w":"Plumbing"},{"y":2015,"k":"permit","w":"Plumbing"},{"y":2016,"k":"permit","w":"Administrative"},{"y":2016,"k":"viol","w":"4 L&I violations"},{"y":2016,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2016,"k":"permit","w":"Electrical"},{"y":2016,"k":"permit","w":"Mechanical"},{"y":2019,"k":"permit","w":"Plumbing"},{"y":2021,"k":"sale","p":2275000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-29","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 28% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,528,000 to $1,949,800","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Sep 22, 2016.","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":"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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 4 historical violations across 2 cases.","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"}]}