{"asOf":"2026-07-24T13:00:47.735Z","block":"1000-1099 IRVING ST","blockUrl":"https://philadelphia.blockreport.homes/block/1000-1099-irving-st","address":"1040 IRVING ST","parcelNumber":"054137910","source":"https://property.phila.gov/?p=054137910","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"I70","buildingCodeNew":"31","buildingClass":"S/D W/GAR 4 STY MASONRY","buildingClassNew":"TWIN CONTEMPORARY","useLabel":"House","owner":"HAJISHENGALLIS GEORGE","coOwner":"HAJISHENGALLIS EVLAMBIA","marketValue":1690300,"landAssessment":338000,"improvementAssessment":1352300,"livableArea":3800,"yearBuilt":2006,"lastSale":{"price":1000000,"date":"2012-01-13T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94683861582517,"lng":-75.15912272236443,"geom":{"type":"Polygon","coordinates":[[[-75.159054319,39.946884735],[-75.159080049,39.946770204],[-75.159192429,39.946784574],[-75.159165985,39.946906859],[-75.159054319,39.946884735]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19107","beds":null,"baths":null,"stories":1,"lotArea":1448,"zoning":"RMX3","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"3","garage":2,"homestead":true,"mail":"1040 IRVING ST, PHILADELPHIA PA, 19107","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE ERECTION OF A 5TH STORY ADDITION MAX HEIGHT 49 FT 5 INCHES AND FOR A ROOF DECK OVER 4TH STORY PORTION AS EXTENSION TO AN EXISTING SINGLE FAMILY DWELLING, DECK WITH MIN 42 INCH PROTECTIVE RAILING. SIZE AND LOCATION AS SHOWN IN","status":"CLOSED","outcome":"Granted with conditions","date":"2011-01-05","number":"13909","relatedPermit":"306966"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1000000,"taxable":924108,"land":89296,"improvement":910704,"taxableLand":89296,"taxableImprovement":834812,"exemptLand":0,"exemptImprovement":75892},{"y":2017,"v":1000000,"taxable":971200,"land":285000,"improvement":715000,"taxableLand":285000,"taxableImprovement":686200,"exemptLand":0,"exemptImprovement":28800},{"y":2018,"v":1000000,"taxable":971200,"land":285000,"improvement":715000,"taxableLand":285000,"taxableImprovement":686200,"exemptLand":0,"exemptImprovement":28800},{"y":2019,"v":1558000,"taxable":1519600,"land":444000,"improvement":1114000,"taxableLand":444000,"taxableImprovement":1075600,"exemptLand":0,"exemptImprovement":38400},{"y":2020,"v":1374400,"taxable":1336000,"land":391652,"improvement":982748,"taxableLand":391652,"taxableImprovement":944348,"exemptLand":0,"exemptImprovement":38400},{"y":2021,"v":1374400,"taxable":1329400,"land":391652,"improvement":982748,"taxableLand":391652,"taxableImprovement":937748,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":1374400,"taxable":1329400,"land":391652,"improvement":982748,"taxableLand":391652,"taxableImprovement":937748,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":1315000,"taxable":1235000,"land":263000,"improvement":1052000,"taxableLand":263000,"taxableImprovement":972000,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":1315000,"taxable":1235000,"land":263000,"improvement":1052000,"taxableLand":263000,"taxableImprovement":972000,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":1690300,"taxable":1590300,"land":338060,"improvement":1352240,"taxableLand":338060,"taxableImprovement":1252240,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":1690300,"taxable":1590300,"land":338060,"improvement":1352240,"taxableLand":338060,"taxableImprovement":1252240,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1690300,"taxable":1590300,"land":338000,"improvement":1352300,"taxableLand":338000,"taxableImprovement":1252300,"exemptLand":0,"exemptImprovement":100000}],"taxNow":22261,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"306966","date":"2011-01-12","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2011-01-12","scope":"PROPOSE TO CONSTRUCT A DECK ABOVE 4TH FLOOR ROOF WITH PROTECTIVE RAILING AND ENCLOSE STAIR PENT HOUSE LEADING TO THE DECK FROM INTERIOR OF SFD."},{"number":"320686","date":"2011-01-28","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2011-06-02","scope":"CONSTRUCT A PILOT HOUSE LEADING TO NEW ROOF DECK ABOVE EXISTING 4TH FL ROOF WITH 42\" HIGH PROTECTIVE RAILINGS; FOR A RESIDENTIAL STRUCTURE. THIS ACTIVITY SHALL BE PERFORMED BY A CONTRACTOR REGISTERED WITH THE STATE ATTORNEY GENERALS OFFICE. ALL WORK SHALL COMPLY WITH THE APPROVED PLANS."},{"number":"324030","date":"2011-02-09","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"INSTALL (3) HIGH HATS, ONE RECEPTACLE, ONE SWITCH AND ONE OUTDOOR LIGHT... IN ACCORDANCE WITH 2008 NEC (SINGLE FAMILY)"},{"number":"326621","date":"2011-02-24","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2011-04-21","scope":"RELOCATE TWO (2) AUTOMATIC SPRINKLERS TO PROTECT NEW FLOOR LAYOUT."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2011,"k":"appeal","w":"Appeal granted with conditions"},{"y":2011,"k":"permit","w":"Zoning"},{"y":2011,"k":"permit","w":"Addition"},{"y":2011,"k":"permit","w":"Electrical"},{"y":2011,"k":"permit","w":"Suppression"},{"y":2012,"k":"sale","p":1000000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 29% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,315,000 to $1,690,300","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #13909: CLOSED · Granted with conditions; related permit 306966.","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":"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.","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"}]}