{"asOf":"2026-07-28T17:57:22.289Z","block":"500-599 DELANCEY ST","blockUrl":"https://philadelphia.blockreport.homes/block/500-599-delancey-st","address":"523 DELANCEY ST","parcelNumber":"051164100","source":"https://property.phila.gov/?p=051164100","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O50","buildingCodeNew":"21","buildingClass":"ROW 3 STY MASONRY","buildingClassNew":"ROW OLD STYLE","useLabel":"House","owner":"PETERSON SARAH","coOwner":null,"marketValue":1162900,"landAssessment":232580,"improvementAssessment":930320,"livableArea":2059,"yearBuilt":1800,"lastSale":{"price":1280000,"date":"2017-12-01T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94453603501605,"lng":-75.1511217816206,"geom":{"type":"Polygon","coordinates":[[[-75.151068259,39.944640364],[-75.151118223,39.944423683],[-75.15117485,39.944431431],[-75.151126029,39.94464725],[-75.151068259,39.944640364]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":3,"baths":2,"stories":3,"lotArea":1263,"zoning":"RSA5","grade":"C+","basement":"C","heater":"B","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"523 DELANCEY ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":4,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":843100,"taxable":813100,"land":83750,"improvement":759350,"taxableLand":83750,"taxableImprovement":729350,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":843100,"taxable":813100,"land":252930,"improvement":590170,"taxableLand":252930,"taxableImprovement":560170,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":843100,"taxable":813100,"land":252930,"improvement":590170,"taxableLand":252930,"taxableImprovement":560170,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":860100,"taxable":860100,"land":258000,"improvement":602100,"taxableLand":258000,"taxableImprovement":602100,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":888800,"taxable":888800,"land":266609,"improvement":622191,"taxableLand":266609,"taxableImprovement":622191,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":888800,"taxable":888800,"land":266609,"improvement":622191,"taxableLand":266609,"taxableImprovement":622191,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":888800,"taxable":888800,"land":266609,"improvement":622191,"taxableLand":266609,"taxableImprovement":622191,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1054400,"taxable":1054400,"land":210880,"improvement":843520,"taxableLand":210880,"taxableImprovement":843520,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":1054400,"taxable":1054400,"land":210880,"improvement":843520,"taxableLand":210880,"taxableImprovement":843520,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1137200,"taxable":1137200,"land":227440,"improvement":909760,"taxableLand":227440,"taxableImprovement":909760,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1137200,"taxable":1137200,"land":227440,"improvement":909760,"taxableLand":227440,"taxableImprovement":909760,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1162900,"taxable":1162900,"land":232580,"improvement":930320,"taxableLand":232580,"taxableImprovement":930320,"exemptLand":0,"exemptImprovement":0}],"taxNow":15919,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"919907","date":"2018-10-22","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2018-12-21","scope":"EZ PERMIT STANDARDS ALTERATIONS - FOR ALTERATIONS TO AN EXISTING ONE FAMILY DWELLING AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"1046953","date":"2020-03-09","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-08-01","scope":"ADDITION OF WOOD BURNING FIRE PLACE AT FIRST FLOOR, AND ASSOCIATED CONSTRUCTION, INCLUDING NEW INSULATED METAL CHIMNEY THROUGH ROOF HOUSE IN FRAME/STUCCO ENCLOSURE--RENOVATION OF FULL BATH AT SECOND FLOOR AND INSTALLTION OF WASHER/DRYER (SELF-VENTING)--RENOVATION OF FULL BATH AT THIRD FLOOR **SEPERATE PERMITS MAY BE REQUIRED FOR PLUMBING & ELECTRICAL** Amended 10-22-2021 to include installation of the rear door and renovations to the kitchen per plans."},{"number":"1056227","date":"2020-03-09","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-04-20","scope":"REPLACE SECTION OF STACK, INSTALL FIXTURES; ONE(1) NEW WASHING MACHINE FOUR(4) PIECE BATH ON 2ND FLOOR AND THREE PIECE BATH ON THIRD FLOOR AS PER PHILADELPHIA 2014 PLUMBING CODE."},{"number":"EP-2020-001579","date":"2020-05-20","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-06-17","scope":"Wire Master Bathroom & Laundry including, 12-lights, 10-switches,2-GFCI receptacles, 7-general purpose receptacles, 2-appliance lines, 3-afci circuits. Work to comply with 2014 NEC"},{"number":"EP-2022-002073","date":"2022-03-08","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-01-24","scope":"Rewire Kitchen and Breakfast room including, (15) light fixtures, (8) switches, (7) general purpose receptacles, (5) GFCI protected receptacles, (5) AFCI circuits, (5) appliance lines as per 2014 nec"},{"number":"PP-2022-012689","date":"2022-08-30","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Cancelled","completedDate":"2022-09-28","scope":"Install kitchen sink"},{"number":"PP-2022-013613","date":"2022-10-06","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-01-31","scope":"INSTALL water line and drain line for kitchen sink"},{"number":"ZP-2026-007571","date":"2026-07-10","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"For the erection of a roof deck accessed by third floor of an existing attached structure. Size and location as shown in plan."}],"storyTag":"New construction","storyDelta":0.51,"timeline":[{"y":2004,"k":"sale","p":845000},{"y":2007,"k":"sale","p":990000},{"y":2010,"k":"sale","p":1110000},{"y":2017,"k":"sale","p":1280000},{"y":2018,"k":"permit","w":"Alteration"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2020,"k":"permit","w":"Alterations"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2026,"k":"permit","w":"New construction, addition, GFA change"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: PP-2022-012689 (Cancelled).","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/"}],"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"}]}