{"asOf":"2026-07-25T05:07:31.642Z","block":"100-199 ELFRETHS ALY","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-elfreths-aly","address":"114 ELFRETHS ALY","parcelNumber":"052174800","source":"https://property.phila.gov/?p=052174800","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"21","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW OLD STYLE","useLabel":"House","owner":"WATSON EDWARD H JR","coOwner":"WATSON SHERI F","marketValue":593100,"landAssessment":118620,"improvementAssessment":474480,"livableArea":1684,"yearBuilt":1750,"lastSale":{"price":1,"date":"1999-02-05T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.95263722875198,"lng":-75.14207926753289,"geom":{"type":"Polygon","coordinates":[[[-75.142029956,39.952701189],[-75.14205941,39.952564426],[-75.1421283,39.952573014],[-75.142099495,39.952709859],[-75.142029956,39.952701189]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":4,"baths":1,"stories":2,"lotArea":991,"zoning":"RSA5","grade":"B+","basement":null,"heater":null,"centralAir":true,"extCond":"4","intCond":"4","garage":null,"homestead":true,"mail":"114 ELFRETHS ALY, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[{"type":"RB_LIRB","grounds":"MY WIFE AND I ARE REQUESTING MORE TIME TO RESOLVE THIS MATTER.ELFRETH'S ALLEY IS A NATURAL HISTORIS LANDMARK CAUSING MANY OTHER ISSUES TO BE AFFECTED BY THIS PROBLEM.","status":"CLOSED","outcome":"Withdrawn","date":"2018-06-12","number":"32944","relatedPermit":null}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":486400,"taxable":456400,"land":62520,"improvement":423880,"taxableLand":62520,"taxableImprovement":393880,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":486400,"taxable":456400,"land":145920,"improvement":340480,"taxableLand":145920,"taxableImprovement":310480,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":486400,"taxable":456400,"land":145920,"improvement":340480,"taxableLand":145920,"taxableImprovement":310480,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":586300,"taxable":546300,"land":175890,"improvement":410410,"taxableLand":175890,"taxableImprovement":370410,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":605800,"taxable":560800,"land":181740,"improvement":424060,"taxableLand":181740,"taxableImprovement":379060,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":605800,"taxable":560800,"land":181740,"improvement":424060,"taxableLand":181740,"taxableImprovement":379060,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":605800,"taxable":560800,"land":181740,"improvement":424060,"taxableLand":181740,"taxableImprovement":379060,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":585000,"taxable":505000,"land":117000,"improvement":468000,"taxableLand":117000,"taxableImprovement":388000,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":585000,"taxable":505000,"land":117000,"improvement":468000,"taxableLand":117000,"taxableImprovement":388000,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":660900,"taxable":560900,"land":132180,"improvement":528720,"taxableLand":132180,"taxableImprovement":428720,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":660900,"taxable":560900,"land":132180,"improvement":528720,"taxableLand":132180,"taxableImprovement":428720,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":593100,"taxable":493100,"land":118620,"improvement":474480,"taxableLand":118620,"taxableImprovement":374480,"exemptLand":0,"exemptImprovement":100000}],"taxNow":7851,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"608409","date":"2015-06-02","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2016-02-03","scope":"INTERIOR RENOVATION AS PER APPROVED PLANS. 2ND FLOOR: RENOVATE EXISTING BATHROOM AND REPLACE WINDOW. 3RD FLOOR: REPLACE 2 DORMER WINDOWS. ADD NEW RT4 HEAT PUMP TO SERVICE 3RD FLOOR (DUCTLESS INSTALL). * PHC STAFF TO REVIEW WINDOW SHOP DRAWINGS FOR FINAL APPROVAL **ADDITIONAL PLUMBING AND ELECTRICAL PERMITS WILL BE REQUIRED.** NO WORK OR CHANGES TO EXTERIOR."},{"number":"635887","date":"2015-09-01","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-02-03","scope":"NEW BATHROOM WASTE AND WATER LINES FOR EXISTING BATHROOM AND NEW POWDER ROOM"},{"number":"639157","date":"2015-09-16","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2016-01-08","scope":"UPGRADE 100AMP PANEL,REWIRE BATHROOM ON 2ND FL,REWIRE ATTIC AND ADD BATHROOM GFI AS PER 2008 NEC (CC DISTRICT)"},{"number":"644640","date":"2015-10-15","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2016-02-03","scope":"APPLIANCE PERMIT-SUPPLY & INSTALL A NEW DUCTLESS MITZUBISHI AIR CONDITIONER ON 3RD FLOOR. ELECTRIC BY OTHER. EXISTING BUILDING PERMIT#608409."},{"number":"873086","date":"2018-05-02","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-05-04","scope":"REPLACE CURB TRAP/ FAI 1 CALL PA 2018.1081642"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2015,"k":"permit","w":"Major alteration"},{"y":2015,"k":"permit","w":"Plumbing"},{"y":2015,"k":"permit","w":"Electrical"},{"y":2015,"k":"permit","w":"Mechanical"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2018,"k":"appeal","w":"Appeal withdrawn"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[],"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"}]}