{"asOf":"2026-07-28T15:11:40.905Z","block":"400-499 S 26TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-s-26th-st","address":"403 S 26TH ST","parcelNumber":"081204802","source":"https://property.phila.gov/?p=081204802","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"25","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"DELGIORNO JOSEPH J","coOwner":null,"marketValue":1492000,"landAssessment":298400,"improvementAssessment":1193600,"livableArea":3040,"yearBuilt":2026,"lastSale":{"price":1,"date":"2019-04-30T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.947468075911225,"lng":-75.18257288339099,"geom":{"type":"Polygon","coordinates":[[[-75.182502949,39.947417147],[-75.182660754,39.947437267],[-75.182643085,39.947519082],[-75.182484642,39.947498674],[-75.182502949,39.947417147]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":3,"baths":2,"stories":3,"lotArea":1320,"zoning":"RSA5","grade":"C+","basement":"F","heater":null,"centralAir":true,"extCond":"1","intCond":"1","garage":1,"homestead":false,"mail":"403 S 26TH ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE DEMOLITION OF TWO (2) ATTACHED EXISTING STRUCTURES, THE LOT LINE RELOCATION TO CREATE ONE (1)LOT FROM TWO (2) LOTS AND THE ERECTION AN ATTACHED STRUCTURE WITH ROOF DECK. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLAN. FOR USE","status":"OPEN","outcome":"Granted","date":"2019-01-09","number":"35284","relatedPermit":"900054"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":418600,"taxable":418600,"land":46682,"improvement":371918,"taxableLand":46682,"taxableImprovement":371918,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":418600,"taxable":418600,"land":125580,"improvement":293020,"taxableLand":125580,"taxableImprovement":293020,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":418600,"taxable":418600,"land":125580,"improvement":293020,"taxableLand":125580,"taxableImprovement":293020,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":464500,"taxable":464500,"land":139300,"improvement":325200,"taxableLand":139300,"taxableImprovement":325200,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":396000,"taxable":396000,"land":396000,"improvement":0,"taxableLand":396000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1492000,"taxable":298400,"land":298400,"improvement":1193600,"taxableLand":298400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1193600}],"taxNow":5543,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"900054","date":"2019-02-08","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2019-02-08","scope":"FOR THE RELOCATION OF LOT LINES TO CREATE ONE(1) LOT FROM TWO(2) LOTS (403 S. 26TH ST & 405 S. 26TH ST).FOR THE DEMOLITION OF TWO(2) ATTCHED EXISTING STRUCTURES AND FOR THE ERECTION OF AN ATTACHED STRUCTURE. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLAN.FOR USE AS SINGLE-FAMILY HOUSEHOLD LIVING AND ONE(1) ACCESSORY OPEN-AIR PARKING SPACE."},{"number":"995363","date":"2019-07-23","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2019-11-22","scope":"SEAL SEWER LATERAL AND REMOVE TRAP AS PER 2004 PPC"},{"number":"1009794","date":"2019-09-16","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2019-09-16","scope":"FOR THE COMPLETE DEMOLITION OF AN EXISTING STRUCTURE. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLANS. FOR USE TO VACANT LOT."},{"number":"1009798","date":"2019-09-16","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2020-01-08","scope":"COMPLETE DEMOLITION OF TWO EXISTING SEMI-DETACHED TWO-STORY, MASONRY AND WOOD SINGLE FAMILY DWELLINGS BY HAND METHODS. ALL PERMITTED DEMOLITION ACTIVITY TO BE IN ACCORDANCE WITH APPROVED SITE SAFETY DEMOLITION PLAN & SUCH PLAN TO BE MAINTAINED ON SITE AT ALL TIMES IN ACCORDANCE WITH PHILADELPHIA ADMINISTRATIVE CODE. SIDEWALK CLOSURE REQUIRED AS REFLECTED ON APPROVED SITE PLAN AND IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE STREET CLOSURE PERMIT REQUIRED PRIOR TO START OF WORK. ANY DEVIATION WILL REQUIRE AN AMENDED BUILDING PERMIT. **21 DAY POSTING PERIOD WAIVED PER ZBA CASE NO. 35284**"},{"number":"1038268","date":"2020-05-27","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2026-02-04","scope":"FOR THE CONSTRUCTION OF AN ATTACHED STRUCTURE WITH ROOF DECK ACCESSED FROM 3RD FLOOR. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLAN.FOR USE AS SINGLE-FAMILY HOUSEHOLD LIVING AND ONE(1) ACCESSORY OPEN-AIR PARKING SPACE."},{"number":"FP-2020-002461","date":"2020-12-30","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2026-02-04","scope":"THE INSTALLATION OF A ONE (1) INCH COMBINED SERVICE LINE FOR A FIRE & DOMESTIC SUPPLY LINE. MULTIPURPOSE RESIDENTIAL FIRE SPRINKLER SYSTEM DESIGNED IN ACCORDANCE WITH NFPA 13D."},{"number":"PP-2021-022567","date":"2022-01-18","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2026-02-04","scope":"Installation of rough and finish plumbing for (5) water closets, (5) lavatories, (3) showers, (1) kitchen sink, (1) clothes washer and (1) water heater. Installation of new 1\" water service, and 6\" sewer line into curb. Install new curb traps, and separate storm and house drains into property."},{"number":"MP-2022-005613","date":"2022-11-02","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2026-02-04","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. Installation of one 2.5 ton heat pump system, one 3 ton heat pump system, ductwork, & 22 diffusers . Outdoor units on ground in backyard."},{"number":"EP-2022-010612","date":"2022-12-04","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2025-12-05","scope":"Complete new electrical wiring through out, 200 Amps Service as per 2014 NEC"}],"storyTag":"Torn down & rebuilt","storyDelta":null,"timeline":[{"y":2003,"k":"land","p":346500},{"y":2019,"k":"appeal","w":"Appeal granted"},{"y":2019,"k":"permit","w":"Zoning"},{"y":2019,"k":"permit","w":"Plumbing"},{"y":2019,"k":"permit","w":"Zoning/use"},{"y":2019,"k":"permit","w":"Demolition"},{"y":2020,"k":"demo"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction or Additions"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 277% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $396,000 to $1,492,000","no permit shown in 2026-2028"],"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 #35284: OPEN · Granted; related permit 900054. Use permit #1009794: 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/"}],"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"}]}