2026 assessment
$2.5M
OPA value, not a listing price
Commercial property report
1106-14 Walnut St
3 stories14,910 sqftCMX4built 1900
Property at a glanceTheater
Shubert Organization INC
2027 published assessment
$2.6M
Future roll, not the current tax bill
Location
1100 block of Walnut St
ZIP 19107
Neighborhood area
Washington Square West · Chinatown
Approximate · based on ZIP 19107
Open L&I record
Open City history ↗1 violation row marked OPEN in 1 active case
The actual City titles, code sections, case posture, and latest recorded inspections are shown here instead of only an aggregate count.
Case CF-2025-105038
IN VIOLATIONSuppression System Testing & Maintenance
- Suppression System Testing & Maintenance
F-903.5
OPEN is the status in the fetched L&I file, not a new inspection by BlockReport. Read the notice for the cited condition and required correction, then verify the live case with L&I.
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 $2,558,400. It is not yet the billed-year tax basis.
- OPA assessment · 2016$3.7M 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$2.4M 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$2.4M 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$2.4M 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$2.4M 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$2.4M 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$2.4M 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$2.6M 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$2.6M 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$2.5M 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$2.5M 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$2.6M 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 · 2025-05-17Addition and/or AlterationThis 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 ↗
- L&I violation · 2015-04-16FIRE CONNECT SIGN-EXIST BLDGA 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 · 2015-04-16VIOL C&I MESSAGEA 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 · 2015-04-16FIRE DEPT CONNECT REP DAM CAPSA 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 · 2015-04-16CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2021-12-13CERTIFICATIONA 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 · 2025-08-22FAILURE TO NOTIFY PRIOR TO STARTA 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 · 2025-08-22L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2025-09-24PERIODIC TESTINGA 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 · 2025-09-24SUPPRESSION SYSTEM TESTING & MAINTENANCEA 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 · 2025-09-24L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2006-12-05CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2006-12-20CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2015-07-24CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2021-12-14L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2022-01-12L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2025-12-02L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2026-01-28L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Certification · 2026-01-28Sprinkler 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 ↗
- Inspection · 2026-03-31L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2008-12-04THEATRE REFRESHMENT CO OF NEW YORK,INC: Food Establishment, Retail Permanent Location 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 · 2008-12-04THEATRE REFRESHMENT CO OF NEW YORK,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 · 2023-06-29THEATRE REFRESHMENT CO OF NEW YORK,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 ↗
- Certification · 2022-01-03Sprinkler 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 ↗
- Certification · 2022-12-08Sprinkler 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 ↗
- Certification · 2024-05-17Fire Alarm 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 ↗
- Certification · 2025-04-24Sprinkler 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 ↗
- Certification · 2025-08-20Fire Alarm 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 record28 events · exact dates, newest first
- InspectionL&I investigation
- InspectionL&I investigation
- CertificationSprinkler Certification
- InspectionL&I investigation
- L&I violationPERIODIC TESTING
- L&I violationSUPPRESSION SYSTEM TESTING & MAINTENANCE
- InspectionL&I investigation
- L&I violationFAILURE TO NOTIFY PRIOR TO START
- InspectionL&I investigation
- CertificationFire Alarm Certification
- PermitAddition and/or Alteration
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- LicenseTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Preparing and Serving business license marked inactive
- CertificationSprinkler Certification
- InspectionL&I investigation
- CertificationSprinkler Certification
- InspectionL&I investigation
- L&I violationCERTIFICATION
- InspectionCI INSP
- L&I violationFIRE CONNECT SIGN-EXIST BLDG
- L&I violationVIOL C&I MESSAGE
- L&I violationFIRE DEPT CONNECT REP DAM CAPS
- InspectionCI INSP
- LicenseTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Establishment, Retail Permanent Location business license initially issued
- LicenseTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Preparing and Serving business license initially issued
- InspectionCI INSP
- InspectionCI INSP
Verify the public record
Property tax
$34,435/year estimated property tax
2026 taxable assessment $2,460,000 × 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 $2,558,400. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8826263052026 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.”
Where the record looks off
Conflicts in City paperwork. Flags on the data, not the property.
"Built 1900" is usually a placeholder
Philadelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
Property report
Commercial property
Theater, recorded in the City's commercial category. The public record and owner trail follow.
2 open violations
What it is
Theater
Amuse Theatre Masonry
Owner
Shubert Organization INC
$ / sq ft
$172
above the $151 median for 7,668 commercial parcels citywide
Corridor
Market East
city commercial corridor
Interior area
14,910 sqft
Lot size
14,944 sqft
Stories
3
Built
1900
Zoning
CMX4
Recorded owner
Who's behind it
Shubert Organization INC · corporate / LLC owner
• Owns 2 properties across Philadelphia under this name, assessed at $3.8M combined
• Tax bills mail to 234 West 44th Street, New York NY, 10036 — outside Philadelphia
Block context
1100 block of Walnut St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 1100-04 Walnut St · 1116 Walnut 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.
THEATRE REFRESHMENT CO OF NEW YORK,INCActive
Food Establishment, Retail Permanent Location · Initial issue date Dec 4, 2008 · Filed expiration Apr 30, 2027
THEATRE REFRESHMENT CO OF NEW YORK,INCInactive
Food Preparing and Serving · Initial issue date Dec 4, 2008 · Terminal license date Jun 29, 2023
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 28 dated rows
- InvestigationL&I investigation
Case CF-2025-105038 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case CF-2025-105038 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- CertificationSprinkler Certification
Certification BC-2026-006226 · Certified
Expires 2027-01-28
- InvestigationL&I investigation
Case CF-2025-105038 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationPERIODIC TESTING
Case CF-2025-105038 · Violation VI-2025-075242 · Code F-901.6.4 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationSUPPRESSION SYSTEM TESTING & MAINTENANCE
Case CF-2025-105038 · Violation VI-2025-075243 · Code F-903.5 · OPEN
The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.
- InvestigationL&I investigation
Case CF-2025-105038 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationFAILURE TO NOTIFY PRIOR TO START
Case CF-2025-090655 · Violation VI-2025-064659 · Code A-402.8.1 · SVN ISSUED
Resolution: SVN ISSUED
- InvestigationL&I investigation
Case CF-2025-090655
- CertificationFire Alarm Certification
Certification BC-2025-030775 · Certified
Expires 2026-08-20
- PermitAddition and/or Alteration
Permit CP-2025-002422 · Completed
REPLACEMENT OF EXISTING WOOD WATER TANK (IN KIND, SAME SIZE AND CAPACITY) ON THE ROOF OF AN EXISTING BUILDING AS PER APPROVED PLANS AND PHC APPROVAL. *2018 IEBC REVIEW*
- CertificationSprinkler Certification
Certification BC-2025-019305 · Deficient
- CertificationFire Alarm Certification
Certification BC-2024-019821 · Certified
Expires 2025-05-17
- License terminal eventTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Preparing and Serving business license marked inactive
License 458435 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- CertificationSprinkler Certification
Certification BC-2022-018363 · Certified
Expires 2023-12-08
- InvestigationL&I investigation
Case CF-2021-117899 · PASSED
The cited inspection visit was marked passed.
- CertificationSprinkler Certification
Certification BC-2022-004830 · Certified
Expires 2023-01-03
- InvestigationL&I investigation
Case CF-2021-117899 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationCERTIFICATION
Case CF-2021-117899 · Violation VI-2021-085960 · Code FC-13-915 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 475652 · PASSED
The cited inspection visit was marked passed.
- ViolationFIRE CONNECT SIGN-EXIST BLDG
Case 475652 · Violation 3527472 · Code FC-912.2/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVIOL C&I MESSAGE
Case 475652 · Violation 3527470 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationFIRE DEPT CONNECT REP DAM CAPS
Case 475652 · Violation 3527471 · Code FC-901.6/12 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 475652 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue eventTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Establishment, Retail Permanent Location business license initially issued
License 458432 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventTHEATRE REFRESHMENT CO OF NEW YORK,INC: Food Preparing and Serving business license initially issued
License 458435 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationCI INSP
Case 92760 · PASSED
The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 92760 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
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 26, 2026, 3:53 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)