{"asOf":"2026-07-30T01:51:10.379Z","block":"300-399 SPRUCE ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-spruce-st","address":"323 SPRUCE ST","parcelNumber":"051139900","source":"https://property.phila.gov/?p=051139900","ownerType":"owner-occupied","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":"STEEL PHILIP N JR","coOwner":"STEEL JOAN K","marketValue":1534600,"landAssessment":306920,"improvementAssessment":1227680,"livableArea":2993,"yearBuilt":1813,"lastSale":{"price":505000,"date":"1995-05-25T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.945070117269864,"lng":-75.14784429413865,"geom":{"type":"Polygon","coordinates":[[[-75.147852266,39.945202495],[-75.147778886,39.945201781],[-75.147838617,39.944929419],[-75.147909332,39.944937907],[-75.147852266,39.945202495]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":null,"baths":null,"stories":3,"lotArea":2050,"zoning":"RSA5","grade":"B-","basement":"H","heater":"B","centralAir":false,"extCond":"3","intCond":"3","garage":null,"homestead":true,"mail":"323 SPRUCE ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1138300,"taxable":1108300,"land":135915,"improvement":1002385,"taxableLand":135915,"taxableImprovement":972385,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":1138300,"taxable":1108300,"land":341490,"improvement":796810,"taxableLand":341490,"taxableImprovement":766810,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":1138300,"taxable":1108300,"land":341490,"improvement":796810,"taxableLand":341490,"taxableImprovement":766810,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":1122300,"taxable":1082300,"land":336600,"improvement":785700,"taxableLand":336600,"taxableImprovement":745700,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":1159700,"taxable":1114700,"land":347817,"improvement":811883,"taxableLand":347817,"taxableImprovement":766883,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":1159700,"taxable":1114700,"land":347817,"improvement":811883,"taxableLand":347817,"taxableImprovement":766883,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":1159700,"taxable":1114700,"land":347817,"improvement":811883,"taxableLand":347817,"taxableImprovement":766883,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":1478700,"taxable":1398700,"land":295740,"improvement":1182960,"taxableLand":295740,"taxableImprovement":1102960,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":1478700,"taxable":1398700,"land":295740,"improvement":1182960,"taxableLand":295740,"taxableImprovement":1102960,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":1517500,"taxable":1417500,"land":303500,"improvement":1214000,"taxableLand":303500,"taxableImprovement":1114000,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":1517500,"taxable":1417500,"land":303500,"improvement":1214000,"taxableLand":303500,"taxableImprovement":1114000,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1534600,"taxable":1434600,"land":306920,"improvement":1227680,"taxableLand":306920,"taxableImprovement":1127680,"exemptLand":0,"exemptImprovement":100000}],"taxNow":19842,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"192935","date":"2009-01-05","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2011-10-05","scope":"HISTORICAL COMMISSION REGISTERED PROPERTY. ALTERATIONS TO 2ND FLOOR BATHROOM AS PER APPROVED PLANS ( NO EXTERIOR WORK ON THIS PERMIT ). ALL WORK SHALL BE PERFORMED BY A CONTRACTOR REGISTERED WITH THE CITY OF PHILADELPHIA."},{"number":"197720","date":"2009-01-22","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2009-08-11","scope":"RENOVATING BATHROOM: CHANGING WASTE AND WATER LINES AS NECESSARY, INSTALLING 2 LAVATORY SINKS, 1 WATER CLOSET, 1 SHOWER STALL AND 1 BATHTUB"},{"number":"200606","date":"2009-02-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2011-01-03","scope":"REWIRING BATHROOM, SEPARATE CIRCUITS FOR JACUZZI, STEAMER, GFCI RECEPTS, WIRING LIGHTING WITH EXISTING CIRCUIT AS PER 2005 NEC (CC DISTRICT)"},{"number":"377699","date":"2012-01-27","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2012-10-12","scope":"REPLACE (7) EXISTING WOOD WINDOWS WITH NEW INSULATED WINDOWS FOR SFD AS PER HISTORICAL APPROVAL DOCUMENTS"},{"number":"593939","date":"2015-03-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2015-10-24","scope":"REPLACE SERVICE TO 200A SERVICE WITH 40 POSITION BREAKER BOX. INSTALL SURGE ARRESTOR, KITCHEN- 4' BASEBOARD HEATER; INSTALL NEW 20A LINE, 240V. NEW 20A LINE FOR HEATER WITH NEW SWITCH (BATHROOM)...IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2009,"k":"permit","w":"Major alteration"},{"y":2009,"k":"permit","w":"Plumbing"},{"y":2009,"k":"permit","w":"Electrical"},{"y":2012,"k":"permit","w":"Alteration"},{"y":2015,"k":"permit","w":"Electrical"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-28","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 28% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,159,700 to $1,478,700","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":"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"}]}