{"asOf":"2026-07-27T00:30:45.863Z","block":"100-199 WALNUT ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-walnut-st","address":"115 WALNUT ST","parcelNumber":"051121705","source":"https://property.phila.gov/?p=051121705","ownerType":"owner-occupied","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":"EPSTEIN JAMES","coOwner":"HESS THOMAS","marketValue":2305500,"landAssessment":461100,"improvementAssessment":1844400,"livableArea":3960,"yearBuilt":2016,"lastSale":{"price":2500000,"date":"2016-04-06T04:00:00Z"},"openViolations":0,"violations":[{"number":"2944613","date":"2013-09-16","code":"A-302.8/30","title":"PERM - MUST POST","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"466690","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"violations":[{"number":"2944613","date":"2013-09-16","code":"A-302.8/30","title":"PERM - MUST POST","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2013,"n":1,"worst":null}],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.946915519813764,"lng":-75.14356728934875,"geom":{"type":"Polygon","coordinates":[[[-75.14355011,39.946811852],[-75.143627495,39.946821848],[-75.143584468,39.947019187],[-75.143507085,39.947009194],[-75.14355011,39.946811852]]]},"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":1604,"zoning":"CMX3","grade":"A-","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":2,"homestead":false,"mail":"115 WALNUT ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":106200,"taxable":106200,"land":106200,"improvement":0,"taxableLand":106200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":2375000,"taxable":688750,"land":688750,"improvement":1686250,"taxableLand":688750,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1686250},{"y":2018,"v":2375000,"taxable":688750,"land":688750,"improvement":1686250,"taxableLand":688750,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1686250},{"y":2019,"v":2135100,"taxable":619100,"land":619100,"improvement":1516000,"taxableLand":619100,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1516000},{"y":2020,"v":2206400,"taxable":639774,"land":639774,"improvement":1566626,"taxableLand":639774,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1566626},{"y":2021,"v":2206400,"taxable":639774,"land":639774,"improvement":1566626,"taxableLand":639774,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1566626},{"y":2022,"v":2206400,"taxable":639774,"land":639774,"improvement":1566626,"taxableLand":639774,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1566626},{"y":2023,"v":2696000,"taxable":539200,"land":539200,"improvement":2156800,"taxableLand":539200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2156800},{"y":2024,"v":2696000,"taxable":539200,"land":539200,"improvement":2156800,"taxableLand":539200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2156800},{"y":2025,"v":2305500,"taxable":461100,"land":461100,"improvement":1844400,"taxableLand":461100,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1844400},{"y":2026,"v":2305500,"taxable":1690700,"land":461100,"improvement":1844400,"taxableLand":461100,"taxableImprovement":1229600,"exemptLand":0,"exemptImprovement":614800},{"y":2027,"v":2305500,"taxable":2305500,"land":461100,"improvement":1844400,"taxableLand":461100,"taxableImprovement":1844400,"exemptLand":0,"exemptImprovement":0}],"taxNow":23666,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"457244","date":"2013-04-01","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2013-04-01","scope":"NEW CONSTRUCTION OF A SINGLE FAMILY DWELLING WITH CELLAR **SEE A/P 456643 FOR PLANS**"},{"number":"466690","date":"2013-07-16","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"NEW CONSTRUCTION OF 5 STORY ATTACHED SINGLE FAMILY DWELLING ON VACANT LOT AS PER THE SEALED SUBMITTED PLANS. SEE A/P # 462150 FOR APPROVED PLANS. ELECTRICAL, PLUMBING, MECHANICAL, AND FIRE SUPPRESSION WORK REQUIRES ADDITIONAL PERMITS. CALL THE INSPECTOR PRIOR TO STARTING WORK."},{"number":"508125","date":"2013-11-25","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2015-01-26","scope":"REPLACE LATERAL, HOUSE TRAP, FRESH INLET, HOUSE DRAIN AND 1\" WATER SERVICE - PA1 CALL# 2013-3290107"},{"number":"514200","date":"2014-02-21","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"AMEND A/P # 466690, WHICH WAS ISSUED IN ERROR, TO BE CONSTRUCTION TYPE 5A AND HAVE STAIR ENCLOSURES AT THE BASEMENT AND FIFTH FLOOR AS PER THE SEALED SUBMITTED PLANS. SEE A/P # 514186 FOR APPROVED PLANS."},{"number":"527250","date":"2014-04-16","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"AMEND A/P # #514200 FOR MODIFICATION TO FIREPROOFING DETAIL FOR STEEL PRIMARY FRAME MEMBERS AS PER SEALED SUBMITTED PLAN. SPECIAL INSPECTIONS TO BE PERFORMED IN ACCORDANCE WITH SECTION 1704.12 OF THE 2009 INTERNATIONAL BUILDING CODE. SEE A/P # 527234 FOR THE APPROVED PLAN. CALL THE INSPECTOR TO SCHEDULE AN INSPECTION."},{"number":"500949","date":"2014-07-11","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"INSTALL NEW FIRE SUPPRESSION SYSTEM AND 2\" SERVICE IN ACCORDANCE WITH NFPA 13 THROUGHOUT THE ENTIRE BUILDING. ALL WORK SHALL COMPLY WITH THE APPROVED PLANS. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."},{"number":"552020","date":"2014-07-31","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"NEW RETAINING WALL AT REAR OF PROPERTY (SEE AP#550463 FOR PLANS)"},{"number":"566213","date":"2014-10-07","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"INSTALL 5 TOILETS,5 LAV,2 TUBS,3 SHOWERS,1 KITCHEN SINK, 1 BAR SINK, 2 WASHER AND 2 WATER HEATER."},{"number":"581567","date":"2015-01-07","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"INSTALL 4 HVAC UNITS WITH DUCTWORK(SFD)"},{"number":"603737","date":"2015-04-17","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2016-03-22","scope":"NEW 320AMP SERVICE & ALL NEW WIRING THROUGHOUT INSTALL NEW DEVICES & SMOKE DETECTORS AS PER NEC 2008 (SFD)"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2013,"k":"permit","w":"Zoning/use"},{"y":2013,"k":"viol","w":"L&I violation"},{"y":2013,"k":"permit","w":"New construction"},{"y":2013,"k":"permit","w":"Plumbing"},{"y":2014,"k":"permit","w":"Administrative"},{"y":2014,"k":"permit","w":"Administrative"},{"y":2014,"k":"permit","w":"Suppression"},{"y":2014,"k":"permit","w":"Major alteration"},{"y":2014,"k":"permit","w":"Plumbing"},{"y":2015,"k":"permit","w":"Mechanical"},{"y":2015,"k":"permit","w":"Electrical"},{"y":2016,"k":"sale","p":2500000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #457244: COMPLETED.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"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 1 historical violation 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.","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"}]}