{"asOf":"2026-07-25T09:39:34.577Z","block":"100-199 W MERMAID LN","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-w-mermaid-ln","address":"104 W MERMAID LN","parcelNumber":"092139300","source":"https://property.phila.gov/?p=092139300","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"D48","buildingCodeNew":"10","buildingClass":"DET W/B GAR 2.5 STY STONE","buildingClassNew":"COLONIAL","useLabel":"House","owner":"WALKER KELLYE","coOwner":null,"marketValue":2801200,"landAssessment":560200,"improvementAssessment":2241000,"livableArea":6560,"yearBuilt":1925,"lastSale":{"price":2800000,"date":"2024-12-17T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.06578865665011,"lng":-75.19868221903704,"geom":{"type":"Polygon","coordinates":[[[-75.198111575,40.065638716],[-75.198589905,40.065489227],[-75.19916566,40.065829053],[-75.198850608,40.066144159],[-75.198504942,40.065940134],[-75.198548475,40.065896596],[-75.198111575,40.065638716]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19118","beds":6,"baths":5,"stories":1,"lotArea":32342,"zoning":"RSD1","grade":"A+","basement":"F","heater":"B","centralAir":true,"extCond":"3","intCond":"3","garage":2,"homestead":false,"mail":"104 W MERMAID LA, PHILADELPHIA PA, 19118","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":903300,"taxable":903300,"land":375496,"improvement":527804,"taxableLand":375496,"taxableImprovement":527804,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":903300,"taxable":903300,"land":180660,"improvement":722640,"taxableLand":180660,"taxableImprovement":722640,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":903300,"taxable":903300,"land":180660,"improvement":722640,"taxableLand":180660,"taxableImprovement":722640,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":1643300,"taxable":1643300,"land":328660,"improvement":1314640,"taxableLand":328660,"taxableImprovement":1314640,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":1643300,"taxable":1643300,"land":328660,"improvement":1314640,"taxableLand":328660,"taxableImprovement":1314640,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":1643300,"taxable":1643300,"land":328660,"improvement":1314640,"taxableLand":328660,"taxableImprovement":1314640,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":1643300,"taxable":1643300,"land":328660,"improvement":1314640,"taxableLand":328660,"taxableImprovement":1314640,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1804000,"taxable":1724000,"land":360800,"improvement":1443200,"taxableLand":360800,"taxableImprovement":1363200,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":1804000,"taxable":1724000,"land":360800,"improvement":1443200,"taxableLand":360800,"taxableImprovement":1363200,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":2010900,"taxable":2010900,"land":402180,"improvement":1608720,"taxableLand":402180,"taxableImprovement":1608720,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":2010900,"taxable":2010900,"land":402180,"improvement":1608720,"taxableLand":402180,"taxableImprovement":1608720,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":2801200,"taxable":2801200,"land":560200,"improvement":2241000,"taxableLand":560200,"taxableImprovement":2241000,"exemptLand":0,"exemptImprovement":0}],"taxNow":28149,"familyHeld":true,"lastTransferNominal":true,"permits":[{"number":"639053","date":"2015-10-08","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2015-10-08","scope":"FOR THE ERECTION OF A TWO-STORY REAR ADDITION ON AN EXISTING DETACHED STRUCTURE. SIZE AND LOCATION AS SHOWN IN PLANS."},{"number":"636839","date":"2015-10-26","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2017-03-20","scope":"FOR THE ERECTION OF A ONE-STORY SIDE ADDITION AND A ONE-STORY ADDITION OVER AN EXISTING ONE-STORY STRUCTURE AS PART OF A SINGLE-FAMILY DWELLING. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELETRICAL, AND PLUMBING SYSTEMS."},{"number":"665150","date":"2016-02-02","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-02-27","scope":"COMPLETE BATHROOM AND KITCHEN RENOVATIONS: 4- WATER CLOSETS, 5- LAVATORY SINKS, SHOWER, 4- BATHTUBS, KITCHEN SINK, DISHWASHER"},{"number":"696157","date":"2016-05-31","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2016-12-09","scope":"TO AMEND PERMIT #636839 TO REVISE THE SCOPE OF WORK TO INCLUDE INTERIOR ALTERATIONS THROUGHOUT THE INTERIOR OF THE EXISTING STRUCTURE IN ADDITION TO THE ADDITIONS PREVIOUSLY APPROVED UNDER ORIGINAL PERMIT."},{"number":"701882","date":"2016-06-22","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-03-20","scope":"200AMP SERVICE COMPLETE, 80 RECESSED LIGHTS, 27 LIGHT FIXTURES, SMOKE DETECTORS AND CARBON MONOXIDE IN BEDROOMS HALLWAYS 70 RECEPTACLES 60 SWITCHES 20 GFCIS PER 2008 NEC (SFD)NORTH DISTRICT"},{"number":"709062","date":"2016-07-21","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"EXPIRED","completedDate":"2017-02-14","scope":"INSTALLATION OF (2) A/C UNITS WITH NEW DUCTWORK (ONLY). SFD"},{"number":"25889","date":"2018-10-04","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2018-10-04","scope":"10/04/18 ERECT TENT: 50X20"}],"storyTag":"Improved","storyDelta":0,"timeline":[{"y":2014,"k":"sale","p":925000},{"y":2014,"k":"sale","p":925000},{"y":2015,"k":"permit","w":"Zoning"},{"y":2015,"k":"permit","w":"Addition"},{"y":2016,"k":"permit","w":"Plumbing"},{"y":2016,"k":"permit","w":"Administrative"},{"y":2016,"k":"permit","w":"Electrical"},{"y":2016,"k":"permit","w":"Mechanical"},{"y":2018,"k":"permit","w":"Operations"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 39% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $2,010,900 to $2,801,200","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 709062 (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":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration and appears related-party/family-held.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"}],"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"}]}