{"asOf":"2026-07-28T19:52:36.574Z","block":"300-399 S 21ST ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-s-21st-st","address":"326 S 21ST ST","parcelNumber":"081184500","source":"https://property.phila.gov/?p=081184500","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"P70","buildingCodeNew":"21","buildingClass":"ROW W/GAR 4 STY MASONRY","buildingClassNew":"ROW OLD STYLE","useLabel":"House","owner":"PIROK MAYA","coOwner":"PIVOK BRAD","marketValue":2601300,"landAssessment":520260,"improvementAssessment":2081040,"livableArea":4905,"yearBuilt":1800,"lastSale":{"price":2400000,"date":"2021-03-14T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.947616653215064,"lng":-75.17668892895584,"geom":{"type":"Polygon","coordinates":[[[-75.176518109,39.94762084],[-75.176528613,39.947572094],[-75.176859748,39.947612465],[-75.176849242,39.947661212],[-75.176518109,39.94762084]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19103","beds":6,"baths":4,"stories":4,"lotArea":1692,"zoning":"RM1","grade":"B+","basement":"E","heater":"B","centralAir":true,"extCond":"3","intCond":"3","garage":1,"homestead":true,"mail":"326 S 21ST ST, PHILADELPHIA PA, 19103","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":829300,"taxable":799300,"land":110826,"improvement":718474,"taxableLand":110826,"taxableImprovement":688474,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":829300,"taxable":799300,"land":248790,"improvement":580510,"taxableLand":248790,"taxableImprovement":550510,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":829300,"taxable":799300,"land":248790,"improvement":580510,"taxableLand":248790,"taxableImprovement":550510,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":1657800,"taxable":1617800,"land":497300,"improvement":1160500,"taxableLand":497300,"taxableImprovement":1120500,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":1657800,"taxable":1612800,"land":497300,"improvement":1160500,"taxableLand":497300,"taxableImprovement":1115500,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":1657800,"taxable":1612800,"land":497300,"improvement":1160500,"taxableLand":497300,"taxableImprovement":1115500,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":1657800,"taxable":1657800,"land":497300,"improvement":1160500,"taxableLand":497300,"taxableImprovement":1160500,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1711800,"taxable":1631800,"land":342300,"improvement":1369500,"taxableLand":342300,"taxableImprovement":1289500,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":1711800,"taxable":1631800,"land":342300,"improvement":1369500,"taxableLand":342300,"taxableImprovement":1289500,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":2669100,"taxable":2569100,"land":533800,"improvement":2135300,"taxableLand":533800,"taxableImprovement":2035300,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":2669100,"taxable":2569100,"land":533800,"improvement":2135300,"taxableLand":533800,"taxableImprovement":2035300,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":2601300,"taxable":2501300,"land":520260,"improvement":2081040,"taxableLand":520260,"taxableImprovement":1981040,"exemptLand":0,"exemptImprovement":100000}],"taxNow":35962,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"142260","date":"2008-04-09","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-09-24","scope":"REMOVING OLD SHINGLES AND INSTALLING NEW SHINGLES"},{"number":"509877","date":"2013-12-06","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2015-11-17","scope":"REWIRE 50-RECPT, 30-SINGLE POLE SW , 10-GFCI RECPTS, 40-CEILING LGTS, UPGRADE EXISTING 200A SERV, UPGRADE 3-60A SUBPANEL 5-CABLE, 5-DATA, 4-INTERCOM LOCATIONS AS PER NEC 2008 (SFD)"},{"number":"509383","date":"2013-12-06","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2014-06-16","scope":"INSTALL TWO(2) GAS HEATERS 80% EFFICIENT, TIED INTO EXITING CHIMNEY."},{"number":"544496","date":"2014-07-29","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2014-07-29","scope":"FOR THE REMOVAL AND RECONSTRUCTION OF ROOF DECK WITH PRIVACY SCREEN ACCESSORY TO AN EXISTING ATTACHED SINGLE FAMILY DWELLING SIZE AND LOCATION AS SHOWN ON SUBMITTED PLAN."},{"number":"544498","date":"2014-07-29","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"EXPIRED","completedDate":"2015-06-19","scope":"FOR THE REMOVAL AND RECONSTRUCTION OF ROOF DECK WITH PRIVACY SCREEN ACCESSORY TO AN EXISTING ATTACHED SINGLE FAMILY DWELLING PER SUBMITTED PLAN."},{"number":"815121","date":"2017-09-11","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2017-10-24","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- FOR THE INSTALLATION OF NEW DUCTWORK, REGISTERS/GRILLES/DIFFUSERS, AND WARM-AIR APPLIANCES AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"830602","date":"2017-11-10","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-12-01","scope":"INSTALL ROOF ON GARAGE AS PER HISTORIC COMMISSION APPROVAL"},{"number":"RP-2022-005258","date":"2022-06-06","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-06-12","scope":"Install a new kitchen in an existing space on the first floor. The existing kitchen is in the basement directly below the new location and will be abandoned. Install a pizza oven above an existing masonry fireplace. Structural details on stamped plans (page 17). Replace fixtures in the existing powder room. Minor (non-load bearing) cosmetic refinishing to the remainder of the first floor. interior renovation only of kitchen and bathroom ( details as per plan approved by Philadelphia Historical Commission)."},{"number":"PP-2022-010885","date":"2022-08-19","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-06-12","scope":"Installation of plumbing for 2 new kitchen sinks, dishwasher, icemaker and water line. Replacement of fixtures in existing powder room."},{"number":"EP-2022-012134","date":"2022-12-14","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-06-08","scope":"Kitchen and powder room renovation. New lights, switches and outlets. New lighting in foyer and dining rooms, new lighting to be old work as per 2017 nec"}],"storyTag":"Renovated & sold on","storyDelta":0.68,"timeline":[{"y":2008,"k":"permit","w":"Major alteration"},{"y":2013,"k":"sale","p":1425000},{"y":2013,"k":"permit","w":"Electrical"},{"y":2013,"k":"permit","w":"Mechanical"},{"y":2014,"k":"permit","w":"Zoning"},{"y":2014,"k":"permit","w":"Major alteration"},{"y":2017,"k":"permit","w":"Mechanical"},{"y":2017,"k":"permit","w":"Alteration"},{"y":2021,"k":"sale","p":2400000},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 3 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2021","permit activity in 2022"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 56% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,711,800 to $2,669,100","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 544498 (EXPIRED). At least one row also carries a completion date, so the City fields conflict.","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/"},{"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"}]}