2026 assessment
$474K
OPA value, not a listing price
Mixed-use property report
110 S 40th St
2,880 sqftCMX4built 1915
Property at a glanceApartment building
Individual owner on record
2027 published assessment
$504K
Future roll, not the current tax bill
Location
100 block of S 40th St
ZIP 19104
Neighborhood area
University City · West Powelton
Approximate · based on ZIP 19104
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $504,000. It is not yet the billed-year tax basis.
- OPA assessment · 2016$288K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$288K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$280K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$289K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$292K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$292K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$292K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$420K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$420K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$474K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$474K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$504K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2012-09-27PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-03-15Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2013-04-02PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-04-10New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-04-19PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- L&I violation · 2018-03-22FIRE SYSTEMS MAINTAINEDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2018-03-22EMERGENCY LIGHTING TESTEDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2018-03-22FIRE ALARM TESTED/CERTIFIEDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2007-05-10BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2018-03-23HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- Inspection · 2018-05-02HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- License · 2018-03-29U-TOWN INC: Food Preparing and Serving (30+ SEATS) business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2013-11-08U-TOWN INC: Dumpster License - Private Property L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2013-10-03U-TOWN INC: Food Preparing and Serving business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2018-04-30U-TOWN INC: Food Preparing and Serving business license marked closedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-05-14MEXICALI CAFE INC: Dumpster License - Private Property L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2013-07-30MEXICALI CAFE INC: Dumpster License - Private Property L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2013-07-30MEXICALI CAFE INC: Food Preparing and Serving business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-05-04MEXICALI CAFE INC: Food Preparing and Serving business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2003-05-05ZHANG W TIAN: Dumpster License - Private Property L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2003-05-05ZHANG W TIAN: Food Preparing and Serving business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2003-05-05ZHANG W TIAN: Handbill Distribution L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-06-30ZHANG W TIAN: Dumpster License - Private Property L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-06-30KHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-04-30ZHANG W TIAN: Food Preparing and Serving business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-08-31ZHANG W TIAN: Handbill Distribution L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2002-02-20KHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2002-02-20KHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2003-08-31KHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- Certification · 2026-03-12Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
Property assessmentAssessmentL&I violationPermitInspectionLicenseCertification
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record30 events · exact dates, newest first
- CertificationSpecial Hazards Certification
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- LicenseU-TOWN INC: Food Preparing and Serving business license marked closed
- LicenseU-TOWN INC: Food Preparing and Serving (30+ SEATS) business license initially issued
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- L&I violationFIRE SYSTEMS MAINTAINED
- L&I violationEMERGENCY LIGHTING TESTED
- L&I violationFIRE ALARM TESTED/CERTIFIED
- LicenseU-TOWN INC: Dumpster License - Private Property L&I license filing initially issued
- LicenseU-TOWN INC: Food Preparing and Serving business license initially issued
- LicenseMEXICALI CAFE INC: Dumpster License - Private Property L&I license filing marked inactive
- LicenseMEXICALI CAFE INC: Food Preparing and Serving business license marked inactive
- PermitPlumbing
- PermitNew Construction
- PermitPlumbing
- PermitMajor alteration
- PermitPlumbing
- LicenseZHANG W TIAN: Dumpster License - Private Property L&I license filing marked inactive
- LicenseKHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing marked inactive
- InspectionBC INSP (likely: building-code inspection)
- LicenseZHANG W TIAN: Handbill Distribution L&I license filing marked inactive
- LicenseMEXICALI CAFE INC: Dumpster License - Private Property L&I license filing initially issued
- LicenseMEXICALI CAFE INC: Food Preparing and Serving business license initially issued
- LicenseZHANG W TIAN: Food Preparing and Serving business license marked inactive
- LicenseKHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing marked inactive
- LicenseZHANG W TIAN: Dumpster License - Private Property L&I license filing initially issued
- LicenseZHANG W TIAN: Food Preparing and Serving business license initially issued
- LicenseZHANG W TIAN: Handbill Distribution L&I license filing initially issued
- LicenseKHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing initially issued
- LicenseKHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing initially issued
Verify the public record
Property tax
$6,634/year estimated property tax
2026 taxable assessment $473,900 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $504,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8712997102026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Mixed-use property
Apartment building, recorded in the City's mixed-use category. The public record and owner trail follow.
What it is
Apartment building
Str/Off+Apt 3 Sty Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$175
assessed value ÷ interior sqft
Corridor
40th Street and vicinity
city commercial corridor
Interior area
2,880 sqft
Lot size
2,000 sqft
Built
1915
Zoning
CMX4
Block context
100 block of S 40th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 108 S 40th St · 106 S 40th St
L&I license dates · data through Jul 25, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
U-TOWN INCActive
Food Preparing and Serving (30+ SEATS) · Initial issue date Mar 29, 2018 · Filed expiration Mar 28, 2027
U-TOWN INCClosed
Food Preparing and Serving · Initial issue date Oct 3, 2013 · Terminal license date Apr 30, 2018
MEXICALI CAFE INCInactive
Food Preparing and Serving · Initial issue date May 4, 2004 · Terminal license date Jul 30, 2013
ZHANG W TIANInactive
Food Preparing and Serving · Initial issue date May 5, 2003 · Terminal license date Apr 30, 2004
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 30 dated rows
- CertificationSpecial Hazards Certification
Certification BC-2026-007199 · Certified
Expires 2027-03-12
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 625976 · PASSED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked passed.
- License terminal eventU-TOWN INC: Food Preparing and Serving business license marked closed
License 606666 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventU-TOWN INC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 770906 · Active
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 625976 · FAILED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationFIRE SYSTEMS MAINTAINED
Case 625976 · Violation 4619086 · Code FC-13-901.6 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEMERGENCY LIGHTING TESTED
Case 625976 · Violation 4619085 · Code FC-13-604.1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationFIRE ALARM TESTED/CERTIFIED
Case 625976 · Violation 4619087 · Code FC-13-915.1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- License issue eventU-TOWN INC: Dumpster License - Private Property L&I license filing initially issued
License 609246 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventU-TOWN INC: Food Preparing and Serving business license initially issued
License 606666 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventMEXICALI CAFE INC: Dumpster License - Private Property L&I license filing marked inactive
License 280375 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventMEXICALI CAFE INC: Food Preparing and Serving business license marked inactive
License 207972 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitPlumbing
Permit 466333 · COMPLETED
INSTALL SINK 1ST FLOOR (MIXED USE)
- PermitNew Construction
Permit 464307 · Expired
47 LT FIXT, 4 EXIT/EMG LTS, 2 REMOTE EMG HEADS, 13 SINGLE POLE SWITCHES, 2 3 WAY SWITCHES, 13 DUP REC, 7 QUAD RECEPTS, 1 200A SUBPANEL AS PER 2008 NEC(RESTAURANT & APT)**ALL WORK DONE IN RESTAURANT AND NO OTHER WORK TO BE DONE ON THIS PERMIT***
- PermitPlumbing
Permit 462375 · COMPLETED
MOVE EXISTING BATHROOM 1ST FLOOR REMOVE EXISTING KITCHEN ON 1ST FLOOR TO REPLACE KITCHEN FLOOR AND RESET FIXTURES
- PermitMajor alteration
Permit 457675 · COMPLETED
LEVEL 2 ALTERATIONS. INTERIOR RENOVATION TO AN EXISTING RESTAURANT TO INCLUDE ALTERATIONS TO INTERIOR PARTITION, CONSTRUCTION OF ADA COMPLIANT TOILET ROOM, UPGRADES TO EXISTING DROP CEILING AND FINISHES. ALL WORK SHALL BE IN ACCORDANCE WITH APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR MECHANICAL, ELECTRICAL, AND PLUMBING WORK.
- PermitPlumbing
Permit 429468 · COMPLETED
INSTALL BACKFLOW PREVENTOR (WATTS 009-M3) CP-100 FORM PROVIDED
- License terminal eventZHANG W TIAN: Dumpster License - Private Property L&I license filing marked inactive
License 281189 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventKHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing marked inactive
License 282903 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationBC INSP (likely: building-code inspection)
Case 112585 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- License terminal eventZHANG W TIAN: Handbill Distribution L&I license filing marked inactive
License 297266 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventMEXICALI CAFE INC: Dumpster License - Private Property L&I license filing initially issued
License 280375 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventMEXICALI CAFE INC: Food Preparing and Serving business license initially issued
License 207972 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventZHANG W TIAN: Food Preparing and Serving business license marked inactive
License 207095 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventKHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing marked inactive
License 297894 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventZHANG W TIAN: Dumpster License - Private Property L&I license filing initially issued
License 281189 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventZHANG W TIAN: Food Preparing and Serving business license initially issued
License 207095 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventZHANG W TIAN: Handbill Distribution L&I license filing initially issued
License 297266 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventKHALID ELEIBAID (CAMPAS RESTAURANT): Dumpster License - Private Property L&I license filing initially issued
License 282903 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventKHALID ELEIBAID (CAMPAS RESTAURANT): Handbill Distribution L&I license filing initially issued
License 297894 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 27, 2026, 7:59 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)