{"asOf":"2026-07-26T16:18:50.393Z","block":"200-299 SPRUCE ST","blockUrl":"https://philadelphia.blockreport.homes/block/200-299-spruce-st","address":"232 SPRUCE ST","parcelNumber":"051146900","source":"https://property.phila.gov/?p=051146900","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O40","buildingCodeNew":"21","buildingClass":"ROW 2.5 STY MASONRY","buildingClassNew":"ROW OLD STYLE","useLabel":"House","owner":"KAUFMAN DONALD B","coOwner":"MOFFAT WENDY","marketValue":1069200,"landAssessment":213840,"improvementAssessment":855360,"livableArea":1728,"yearBuilt":1800,"lastSale":{"price":975500,"date":"2017-04-07T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.9445009046656,"lng":-75.14634360466353,"geom":{"type":"Polygon","coordinates":[[[-75.146292266,39.944598496],[-75.146335945,39.944388815],[-75.146393651,39.94439625],[-75.146358855,39.944606407],[-75.146292266,39.944598496]]]},"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":1264,"zoning":"RSA5","grade":"C+","basement":"H","heater":"B","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"330 W WILLOW ST, CARLISLE PA, 17013","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":700600,"taxable":670600,"land":83775,"improvement":616825,"taxableLand":83775,"taxableImprovement":586825,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":700600,"taxable":670600,"land":210180,"improvement":490420,"taxableLand":210180,"taxableImprovement":460420,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":700600,"taxable":670600,"land":210180,"improvement":490420,"taxableLand":210180,"taxableImprovement":460420,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":722200,"taxable":722200,"land":216600,"improvement":505600,"taxableLand":216600,"taxableImprovement":505600,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":960600,"taxable":960600,"land":288097,"improvement":672503,"taxableLand":288097,"taxableImprovement":672503,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":960600,"taxable":960600,"land":288097,"improvement":672503,"taxableLand":288097,"taxableImprovement":672503,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":960600,"taxable":960600,"land":288097,"improvement":672503,"taxableLand":288097,"taxableImprovement":672503,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":964400,"taxable":964400,"land":192880,"improvement":771520,"taxableLand":192880,"taxableImprovement":771520,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":964400,"taxable":964400,"land":192880,"improvement":771520,"taxableLand":192880,"taxableImprovement":771520,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1047300,"taxable":1047300,"land":209460,"improvement":837840,"taxableLand":209460,"taxableImprovement":837840,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1047300,"taxable":1047300,"land":209460,"improvement":837840,"taxableLand":209460,"taxableImprovement":837840,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1069200,"taxable":1069200,"land":213840,"improvement":855360,"taxableLand":213840,"taxableImprovement":855360,"exemptLand":0,"exemptImprovement":0}],"taxNow":14660,"familyHeld":true,"lastTransferNominal":true,"permits":[{"number":"105228","date":"2007-09-25","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2007-12-04","scope":"1ST FL: REMOVE EXISTING LTS, WIRE AND INSTALL NEW RECESS LTS AND NEW SWS. 3RD FL: WIRE AND INSTALL NEW LTS. STAIRWAY: WIRE 2 NEW LTS. WIRE HW SMOKES 110 V (7) ("},{"number":"304640","date":"2010-11-05","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2011-03-03","scope":"KITCHEN RENOVATION. REPLACING KITCHEN CABINETS AND FINISHES. INTERIOR ALTERATIONS AS PER PLANS."},{"number":"320060","date":"2011-01-10","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2011-03-03","scope":"NEW KITCHEN REMODEL, RELOCATE 1 KITCHEN SINK AND DISHWASHER"},{"number":"319827","date":"2011-01-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2011-03-07","scope":"INSTALL (6)NEW GFI OUTLETS IN KITCHEN, REPLACE (8)KITCHEN LIGHTS. INSTALL 120V OUTLET FOR M/W, REPLACE (4) LIGHT SWITCHES. INSTALL 240 OUTLET FOR STOVE; NEW UNDER CABINET LIGHTS..... IN ACCORDANCE WITH 2008 NEC FOR A SINGLE FAMILY DWELLING."},{"number":"461695","date":"2013-03-28","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2013-06-07","scope":"REMOVE EXISTING BATHROOM WALL AND FLOOR TILE, CLOSET WALL AND DOOR, - ADDITIONAL PERMITS ARE REQUIRED FOR ELECTRICAL AND PLUBMING"},{"number":"467636","date":"2013-05-03","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2013-10-02","scope":"(6) RECESSED LIGHTS WITH SWITCH, (2)GFI OUTLETS.... IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING"}],"storyTag":"Renovated & sold on","storyDelta":0.52,"timeline":[{"y":2007,"k":"sale","p":640000},{"y":2007,"k":"permit","w":"Electrical"},{"y":2010,"k":"permit","w":"Major alteration"},{"y":2011,"k":"permit","w":"Plumbing"},{"y":2011,"k":"permit","w":"Electrical"},{"y":2013,"k":"permit","w":"Alteration"},{"y":2013,"k":"permit","w":"Electrical"},{"y":2017,"k":"sale","p":975500}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 33% in 2020, but no matching permit appears in the property timeline.","evidence":["assessment moved from $722,200 to $960,600","no permit shown in 2019-2021"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration and appears related-party/family-held.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"}],"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"}]}