{"asOf":"2026-07-23T12:32:00.321Z","block":"300-399 N 40TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-n-40th-st","address":"314 N 40TH ST","parcelNumber":"061162600","source":"https://property.phila.gov/?p=061162600","ownerType":"absentee","kind":"multi-family","isHouse":false,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"W50","buildingCodeNew":"32","buildingClass":"APT 2-4 UNITS 3 STY MASON","buildingClassNew":"TWIN CONVENTIONAL","useLabel":"Apartment building","owner":"TAN LIPING","coOwner":null,"marketValue":823000,"landAssessment":164600,"improvementAssessment":658400,"livableArea":3144,"yearBuilt":2012,"lastSale":{"price":555000,"date":"2017-07-07T04:00:00Z"},"openViolations":0,"violations":[{"number":"501613","date":"2007-02-26","code":"CP-01","title":"CLIP VIOLATION NOTICE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"501614","date":"2007-02-26","code":"PM-306.0/91","title":"VACANT LOT KEEP CLEAN GET LIC","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"730080","date":"2007-11-08","code":"PM-306.0/2","title":"VACANT LOT STANDARD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"730078","date":"2007-11-08","code":"A-503.2/2","title":"PROSEC- STD INFO","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"730079","date":"2007-11-08","code":"PM-102.4/1","title":"LICENSE-VAC LOT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2335784","date":"2012-01-18","code":"PM-302.7/1","title":"EXT A-MOTOR VEH MUST BE REMOV","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2335783","date":"2012-01-18","code":"PM-302.2/4","title":"EXT A-VACANT LOT CLEAN/MAINTAI","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2335782","date":"2012-01-18","code":"CP-01","title":"CLIP VIOLATION NOTICE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2498446","date":"2012-07-09","code":"A-104.1/1","title":"WORKMANLIKE- BUILDING CODE","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"102989","type":"STANDARD","priority":"STANDARD","responsibility":"CLIP","status":"CLOSED","createdDate":"2007-02-26","completedDate":"2010-02-02","violations":[{"number":"501613","date":"2007-02-26","code":"CP-01","title":"CLIP VIOLATION NOTICE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"501614","date":"2007-02-26","code":"PM-306.0/91","title":"VACANT LOT KEEP CLEAN GET LIC","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"134187","type":"STANDARD","priority":"STANDARD","responsibility":"BRU","status":"CLOSED","createdDate":"2007-11-08","completedDate":"2012-01-18","violations":[{"number":"730080","date":"2007-11-08","code":"PM-306.0/2","title":"VACANT LOT STANDARD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"730078","date":"2007-11-08","code":"A-503.2/2","title":"PROSEC- STD INFO","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"730079","date":"2007-11-08","code":"PM-102.4/1","title":"LICENSE-VAC LOT","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"312728","type":"STANDARD","priority":"STANDARD","responsibility":"CLIP","status":"CLOSED","createdDate":"2012-01-18","completedDate":"2012-12-06","violations":[{"number":"2335784","date":"2012-01-18","code":"PM-302.7/1","title":"EXT A-MOTOR VEH MUST BE REMOV","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2335783","date":"2012-01-18","code":"PM-302.2/4","title":"EXT A-VACANT LOT CLEAN/MAINTAI","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2335782","date":"2012-01-18","code":"CP-01","title":"CLIP VIOLATION NOTICE","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"404589","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"violations":[{"number":"2498446","date":"2012-07-09","code":"A-104.1/1","title":"WORKMANLIKE- BUILDING CODE","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2007,"n":5,"worst":null},{"y":2012,"n":4,"worst":null}],"investigations":[{"caseNumber":"134187","date":"2007-11-08","type":"BRU INSP","status":"FAILED"},{"caseNumber":"134187","date":"2012-01-18","type":"BRU INSP","status":"PASSED"}],"inspYears":[{"y":2007,"fails":1,"passes":0},{"y":2012,"fails":0,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.959797220543805,"lng":-75.2023561599667,"geom":{"type":"Polygon","coordinates":[[[-75.202152155,39.959786244],[-75.202547581,39.959745956],[-75.202556536,39.959811021],[-75.202157247,39.959846548],[-75.202152155,39.959786244]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19104","beds":6,"baths":4,"stories":2,"lotArea":2850,"zoning":"RM1","grade":"B","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"162 PRATT LANE, WEST CHESTER PA, 19382","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":448400,"taxable":29058,"land":29058,"improvement":419342,"taxableLand":29058,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":419342},{"y":2017,"v":448400,"taxable":63897,"land":63897,"improvement":384503,"taxableLand":63897,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":384503},{"y":2018,"v":448400,"taxable":63897,"land":63897,"improvement":384503,"taxableLand":63897,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":384503},{"y":2019,"v":490500,"taxable":69896,"land":69896,"improvement":420604,"taxableLand":69896,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":420604},{"y":2020,"v":509600,"taxable":72618,"land":72618,"improvement":436982,"taxableLand":72618,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":436982},{"y":2021,"v":509600,"taxable":72618,"land":72618,"improvement":436982,"taxableLand":72618,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":436982},{"y":2022,"v":509600,"taxable":72618,"land":72618,"improvement":436982,"taxableLand":72618,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":436982},{"y":2023,"v":478200,"taxable":478200,"land":95640,"improvement":382560,"taxableLand":95640,"taxableImprovement":382560,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":478200,"taxable":478200,"land":95640,"improvement":382560,"taxableLand":95640,"taxableImprovement":382560,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":800000,"taxable":800000,"land":160000,"improvement":640000,"taxableLand":160000,"taxableImprovement":640000,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":800000,"taxable":800000,"land":160000,"improvement":640000,"taxableLand":160000,"taxableImprovement":640000,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":823000,"taxable":823000,"land":164600,"improvement":658400,"taxableLand":164600,"taxableImprovement":658400,"exemptLand":0,"exemptImprovement":0}],"taxNow":11198,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"401393","date":"2012-05-02","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2012-05-02","scope":"NEW CONSTRUCTION OF A THREE STORY STRUCTURE WITH CELLAR MAXIMUM 35 FT HIGH WITH PORCH BELOW WITH OCCUPIED SPACE BELOW FOR USE AS DUPLEX WITH TWO ACCESSORY PARKING SPACES."},{"number":"404589","date":"2012-06-04","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"COMPLETED","completedDate":"2012-09-24","scope":"NEW CONSTRUCTION OF A THREE STORY DUPLEX"},{"number":"414527","date":"2012-07-03","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2012-09-24","scope":"INSTALL 5 WC 5 LAV 4 BATHTUBS 2 KITCHEN SINKS 2 LAUNDRY (ONLY) (2FD)"},{"number":"416762","date":"2012-07-17","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2012-09-12","scope":"INSTALL 110,000 BTU'S 92% GAS FORCED AIR FURNACE WITH A 3.5 TON. 13 SEER SPLIT A/C SYSTEM.SYSTEM WILL SUPPLY BASEMNT,1ST FLR.AND PART OF 2ND FLR.INSTALL ALL DUCT WORK.(1ST. UNIT.)-2ND UNIT 70,000 BTU 92% GAS FORCED AIR FURNACE WITH A 2.5 TON, 13 SEER SPLIT A/C SYSTEM.SYSTEM WILL SERVICE PART OF 2ND FLR AND ENTIRE 3RD FLR.INSTALL ALL DUCT WORK.DUCANE EQUIPMENT WILL BE USED.UNIT 1 FURNACE WILL BE INSTALLED IN BSMT.WITH CONDENSER GOING IN REAR HSE.UNIT-2 FURNACE WILL BE INSTALLED ON 2ND FLR. WITH CONDENSER GOING ON THE ROOF."},{"number":"421356","date":"2012-08-10","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2012-09-18","scope":"INSTALL NEW LATERAL, HOUSE TRAP AND FRESH AIR INLET INSTALL 1\" WATER SERVICE (TWO FAMILY DWELLING)"},{"number":"417238","date":"2012-09-04","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2012-09-18","scope":"INSTALLATION OF AUTOMATIC FIRE SYSTEM-2FD"},{"number":"414783","date":"2012-09-05","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2016-02-03","scope":"NEW CONSTRUCTION OF A TWO FAMILY DWELLING (ELECTRICAL) - NEW 200AMP SERVICE, RECEPTACLES, SWITCHES AND LIGHTS - WORK WILL COMPLY WITH THE 2008 NEC"}],"storyTag":"New construction","storyDelta":0.09,"timeline":[{"y":2012,"k":"permit","w":"Zoning/use"},{"y":2012,"k":"permit","w":"New construction"},{"y":2012,"k":"land","p":68500},{"y":2012,"k":"viol","w":"4 L&I violations"},{"y":2012,"k":"permit","w":"Plumbing"},{"y":2012,"k":"permit","w":"Mechanical"},{"y":2012,"k":"insp","w":"Inspection passed"},{"y":2012,"k":"permit","w":"Plumbing"},{"y":2012,"k":"permit","w":"Suppression"},{"y":2012,"k":"permit","w":"Electrical"},{"y":2012,"k":"sale","p":510000},{"y":2017,"k":"sale","p":555000}],"rented":true,"licenses":[{"number":"580472","type":"Rental","status":"Closed","businessName":"DAHUI LIU","legalName":"DAHUI LIU","address":"314 N 40TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2012-12-20","latestIssueDate":"2017-02-27","expirationDate":"2018-02-28","inactiveDate":"2018-04-29"},{"number":"748158","type":"Rental","status":"Active","businessName":"LIPING TAN","legalName":"LIPING TAN","address":"314 N 40TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2017-08-08","latestIssueDate":"2026-07-03","expirationDate":"2027-08-07","inactiveDate":null}],"licenseActivity":[{"number":"748158","type":"Rental","businessName":"LIPING TAN","legalName":"LIPING TAN","issuedDate":"2017-08-08","latestIssueDate":"2026-07-03","closureDate":null,"expirationDate":"2027-08-07","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"580472","type":"Rental","businessName":"DAHUI LIU","legalName":"DAHUI LIU","issuedDate":"2012-12-20","latestIssueDate":"2017-02-27","closureDate":"2018-04-29","expirationDate":"2018-02-28","inactiveDate":"2018-04-29","status":"Closed","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-23","units":2,"signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 67% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $478,200 to $800,000","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":"Use permit #401393: COMPLETED.","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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (162 PRATT LANE, WEST CHESTER PA, 19382).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jan 18, 2012.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as multi-family. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 9 historical violations across 4 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}