{"asOf":"2026-07-23T08:03:32.702Z","block":"100-199 NIPPON ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-nippon-st","address":"104 NIPPON ST","parcelNumber":"092068000","source":"https://property.phila.gov/?p=092068000","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"H48","buildingCodeNew":"36","buildingClass":"SEMI/DET 2.5 STY STONE","buildingClassNew":"TWIN OLD STYLE","useLabel":"House","owner":"HUBER JEFFREY D","coOwner":null,"marketValue":480900,"landAssessment":96180,"improvementAssessment":384720,"livableArea":2221,"yearBuilt":1925,"lastSale":{"price":190000,"date":"2011-04-11T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.058730124762064,"lng":-75.19288125026357,"geom":{"type":"Polygon","coordinates":[[[-75.19279467,40.058732236],[-75.192866816,40.058664818],[-75.19296755,40.058728313],[-75.192896345,40.05879527],[-75.19279467,40.058732236]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19119","beds":null,"baths":null,"stories":3,"lotArea":2064,"zoning":"RSA3","grade":"B-","basement":null,"heater":"H","centralAir":false,"extCond":"4","intCond":"4","garage":null,"homestead":true,"mail":"104 NIPPON ST, PHILADELPHIA PA, 19119","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":245400,"taxable":215400,"land":39624,"improvement":205776,"taxableLand":39624,"taxableImprovement":175776,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":245400,"taxable":215400,"land":36810,"improvement":208590,"taxableLand":36810,"taxableImprovement":178590,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":245400,"taxable":215400,"land":36810,"improvement":208590,"taxableLand":36810,"taxableImprovement":178590,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":307200,"taxable":267200,"land":46080,"improvement":261120,"taxableLand":46080,"taxableImprovement":221120,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":294300,"taxable":249300,"land":44145,"improvement":250155,"taxableLand":44145,"taxableImprovement":205155,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":294300,"taxable":249300,"land":44145,"improvement":250155,"taxableLand":44145,"taxableImprovement":205155,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":294300,"taxable":249300,"land":44145,"improvement":250155,"taxableLand":44145,"taxableImprovement":205155,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":436100,"taxable":356100,"land":87220,"improvement":348880,"taxableLand":87220,"taxableImprovement":268880,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":436100,"taxable":356100,"land":87220,"improvement":348880,"taxableLand":87220,"taxableImprovement":268880,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":452600,"taxable":352600,"land":90500,"improvement":362100,"taxableLand":90500,"taxableImprovement":262100,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":452600,"taxable":352600,"land":90500,"improvement":362100,"taxableLand":90500,"taxableImprovement":262100,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":480900,"taxable":380900,"land":96180,"improvement":384720,"taxableLand":96180,"taxableImprovement":284720,"exemptLand":0,"exemptImprovement":100000}],"taxNow":4936,"familyHeld":true,"lastTransferNominal":false,"permits":[{"number":"387698","date":"2012-02-10","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2012-05-01","scope":"REPLACE ROOF COVERING ON THE MAIN, PORCH AND SIDE BAY OF A SINGLE FAMILY DWELLING. GTA WHITE RUBBER ROOFING SYSTEM AS PER MANUFACTURE'S SPECIFICATION. INSTALL NEW ROOF COVERING AS PER MANUFACTURER'S SPECIFICATIONS. NEW ROOF COVERINGS SHALL NOT BE INSTALLED WITHOUT FIRST REMOVING ALL EXISTING LAYERS WHEN THE ROOF HAS TWO OR MORE APPLICATIONS OF ANY TYPE OF ROOF COVERING. SUBMIT ROOF CERTIFICATION TO INSPECTOR FOR FINAL INSPECTION."},{"number":"EP-2025-007855","date":"2025-08-14","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2025-08-16","scope":"100 Amp MB Panel Surface Mount * 100 AMP Panel - full copper buss bar * Label all circuits * All proper sized breakers for existing circuits * Panel and circuit breakers all carry a limited lifetime manufacturers warranty. 3-year labor and product warranty through JDV. 1.00 GRD100-2 100 Amp Main grounding system Level 2 Water pipe ground Ground rod Grounding bridge- intersystem bonding 1.00 AFSP15/20C SP 15/20A/Breaker 11+ Arc- Fault breakers monitor for any minor arcs within the electrical system to prevent electrical fires. *In some cases, the Arc- Fault breakers may trip after installation. Is so a single circuit diagnostic is recommend. The cost is $533 per circuit. 12.00 Level 9E Circuit Restoration with fireguard protection Replace all switches and outlets on circuit Remake all connections properly at each device location Install AFCI circuit breaker at panel Fireguard protection 1.00 HSURGE Whole House Surge Protector Protect your entire home from unexpected power surges with our Ultimate Home Surge Protector. Engineered to shield all your electrical devices from sudden spikes in 1.00 voltage, this device is your first line of defense against the damaging effects of electrical surges caused by power outages, and other disruptions. Enhanced Safety and Longevity of Electronics: Our surge protector safeguards your electrical devices by mitigating voltage fluctuations, extending their lifespan. Enjoy peace of mind as it protects your essential electronics like home entertainment systems, computers, and kitchen appliances. Limited Lifetime manufacture warranty $100,000 per household and $1000 per item connected equipment warranty from Manufacture Level 7H Switchleg from junction boxes in basement, pipe outside the side of the home near the gutter and pipe into a new gfci outlet in the ceiling for Christmas lights and pipe to the center of porch for over head light fixture 2.00 Level 4H Install 110V Indoor Outlet w/in 5f"}],"storyTag":"Improved","storyDelta":0,"timeline":[{"y":2010,"k":"sale","p":95000},{"y":2011,"k":"sale","p":95000},{"y":2012,"k":"permit","w":"Alteration"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[],"legalChecks":[{"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"}]}