{"asOf":"2026-07-29T01:41:46.494Z","block":"400-499 S 23RD ST","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-s-23rd-st","address":"412 S 23RD ST","parcelNumber":"081197100","source":"https://property.phila.gov/?p=081197100","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O50","buildingCodeNew":"22","buildingClass":"ROW 3 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"JAFFE PAUL L","coOwner":null,"marketValue":1160100,"landAssessment":232020,"improvementAssessment":928080,"livableArea":2286,"yearBuilt":1800,"lastSale":{"price":1,"date":"1994-05-05T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.946828808435825,"lng":-75.17960940453983,"geom":{"type":"Polygon","coordinates":[[[-75.179505724,39.946840572],[-75.179514811,39.946792448],[-75.179712891,39.946816359],[-75.179702291,39.946865722],[-75.179505724,39.946840572]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":null,"baths":null,"stories":3,"lotArea":1080,"zoning":"CMX1","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"3","garage":null,"homestead":true,"mail":"2300 WAVERLY ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE ERECTION OF A ONE STORY ADDITION AT THE 2ND FLOOR REAR PORTION OF A SINGLE FAMILY DWELLING. RESIDENTIAL DIST R-10A NEAREST RESIDENTIAL DIST. BUILDING IS ON THE N.W.C. 23RD ST. AND WAVERLY ST.","status":"CLOSED","outcome":"Withdrawn","date":"2010-10-05","number":"12048","relatedPermit":"273116"}],"taxYears":[{"year":2015,"total":52.77,"principal":0,"interest":0,"penalty":0}],"taxNet":52.77,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":637600,"taxable":637600,"land":70740,"improvement":566860,"taxableLand":70740,"taxableImprovement":566860,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":637600,"taxable":637600,"land":191280,"improvement":446320,"taxableLand":191280,"taxableImprovement":446320,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":637600,"taxable":637600,"land":191280,"improvement":446320,"taxableLand":191280,"taxableImprovement":446320,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":825200,"taxable":825200,"land":247500,"improvement":577700,"taxableLand":247500,"taxableImprovement":577700,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":852700,"taxable":852700,"land":255748,"improvement":596952,"taxableLand":255748,"taxableImprovement":596952,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":852700,"taxable":852700,"land":255748,"improvement":596952,"taxableLand":255748,"taxableImprovement":596952,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":852700,"taxable":852700,"land":255748,"improvement":596952,"taxableLand":255748,"taxableImprovement":596952,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":916900,"taxable":916900,"land":183380,"improvement":733520,"taxableLand":183380,"taxableImprovement":733520,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":916900,"taxable":916900,"land":183380,"improvement":733520,"taxableLand":183380,"taxableImprovement":733520,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":961200,"taxable":861200,"land":192200,"improvement":769000,"taxableLand":192200,"taxableImprovement":669000,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":961200,"taxable":861200,"land":192200,"improvement":769000,"taxableLand":192200,"taxableImprovement":669000,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1160100,"taxable":1060100,"land":232020,"improvement":928080,"taxableLand":232020,"taxableImprovement":828080,"exemptLand":0,"exemptImprovement":100000}],"taxNow":12055,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"RP-2023-009266","date":"2023-12-04","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Expired","completedDate":"2025-05-27","scope":"REPLACEMENT OF EXISTING REAR ROOF DECK ACCESSED FROM THE SECOND FLOOR"},{"number":"RP-2023-011153","date":"2024-01-12","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2024-06-25","scope":"FOR INTERIOR ALTERATIONS TO AN EXISTING ATTACHED STRUCTURE AS PER APPROVED PLANS. ALL WORK TO BE PERFORMED IN ACCORDANCE WITH THE 2018 IRC. SEPARATE PERMITS REQUIRED FOR ELECTRICAL, MECHANICAL, AND PLUMBING WORK."},{"number":"EP-2024-000304","date":"2024-01-22","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-06-07","scope":"Remove and replace switches and receptacles. Run new line for electric range."},{"number":"PP-2024-000377","date":"2024-03-07","work":"Bathroom & Kitchen Remodel","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-06-25","scope":"Remove and dispose of all fixtures in bathroom and kitchens. Install all new fixtures in bathroom and kitchen. Toilet and vanity drains ,lav and tub to be relocated to accommodate new location."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2010,"k":"appeal","w":"Appeal withdrawn"},{"y":2023,"k":"sale","p":1200000},{"y":2023,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Bathroom & Kitchen Remodel"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-28","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2023","permit activity in 2023, 2024"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #12048: CLOSED · Withdrawn; related permit 273116.","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: RP-2023-009266 (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"}]}