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19132","mailOut":false,"appeals":[],"taxYears":[{"year":2004,"total":2263.66,"principal":615.91,"interest":674.42,"penalty":43.11},{"year":2005,"total":1654.32,"principal":666.01,"interest":669.34,"penalty":46.62},{"year":2006,"total":1637.6,"principal":666.01,"interest":609.4,"penalty":46.62},{"year":2007,"total":1512.87,"principal":666.01,"interest":549.46,"penalty":46.62},{"year":2008,"total":1506.92,"principal":696.43,"interest":511.87,"penalty":48.75},{"year":2009,"total":1432.96,"principal":696.43,"interest":449.19,"penalty":48.75},{"year":2010,"total":1359.01,"principal":696.43,"interest":386.52,"penalty":48.75},{"year":2011,"total":1409.9,"principal":765.36,"interest":355.89,"penalty":53.58},{"year":2012,"total":1378.91,"principal":794.86,"interest":298.07,"penalty":55.64},{"year":2013,"total":1340.17,"principal":823.42,"interest":234.68,"penalty":57.64},{"year":2014,"total":730.28,"principal":420.69,"interest":82.04,"penalty":29.45},{"year":2015,"total":685.6,"principal":420.69,"interest":44.18,"penalty":29.45},{"year":2016,"total":569.39,"principal":439.47,"interest":6.6,"penalty":4.39}],"taxNet":17481.59,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":27300,"taxable":27300,"land":7598,"improvement":19702,"taxableLand":7598,"taxableImprovement":19702,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":27300,"taxable":27300,"land":8190,"improvement":19110,"taxableLand":8190,"taxableImprovement":19110,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":27300,"taxable":27300,"land":8190,"improvement":19110,"taxableLand":8190,"taxableImprovement":19110,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":14700,"taxable":14700,"land":4410,"improvement":10290,"taxableLand":4410,"taxableImprovement":10290,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":15200,"taxable":15200,"land":4560,"improvement":10640,"taxableLand":4560,"taxableImprovement":10640,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":15200,"taxable":15200,"land":4560,"improvement":10640,"taxableLand":4560,"taxableImprovement":10640,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":15200,"taxable":15200,"land":4560,"improvement":10640,"taxableLand":4560,"taxableImprovement":10640,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":30000,"taxable":30000,"land":6000,"improvement":24000,"taxableLand":6000,"taxableImprovement":24000,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":30000,"taxable":30000,"land":6000,"improvement":24000,"taxableLand":6000,"taxableImprovement":24000,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":48000,"taxable":48000,"land":9600,"improvement":38400,"taxableLand":9600,"taxableImprovement":38400,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":48000,"taxable":48000,"land":9600,"improvement":38400,"taxableLand":9600,"taxableImprovement":38400,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":53700,"taxable":53700,"land":10740,"improvement":42960,"taxableLand":10740,"taxableImprovement":42960,"exemptLand":0,"exemptImprovement":0}],"taxNow":672,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"GM-2021-009363","date":"2021-08-27","work":"Interior Non-Load-Bearing Wall Demo.","type":"General Permit Minor","description":"General Permit Minor","status":"Expired","completedDate":"2022-11-01","scope":"For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work."},{"number":"EP-2023-009891","date":"2023-10-13","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Expired","completedDate":"2025-02-22","scope":"Update service to 200 AMP & meter as per 2017 NEC Code."},{"number":"ZP-2026-004525","date":"2026-05-01","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Child Care - Child Care Center"},{"number":"AP-2026-005213","date":"2026-07-13","work":"Certificate of Occupancy (CO) (may inclu…","type":"Administrative","description":"Administrative Permit","status":"Issued","completedDate":null,"scope":"FOR THE DOCUMENTATIONS OF A CERTIFICATE OF OCCUPANCY FOR CHILD CARE- CHILD CARE CENTER ON 1ST FLOOR. ************************NO WORK APPROVED ON THIS PERMIT. **************************************"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2019,"k":"viol","w":"3 L&I violations"},{"y":2019,"k":"insp","w":"Inspection failed ×3"},{"y":2020,"k":"viol","w":"L&I violation"},{"y":2020,"k":"insp","w":"Inspection failed ×4"},{"y":2021,"k":"sale","p":34000},{"y":2021,"k":"permit","w":"Interior Non-Load-Bearing Wall Demo."},{"y":2022,"k":"viol","w":"6 L&I violations"},{"y":2022,"k":"insp","w":"L&I: 1 failed, 2 passed"},{"y":2023,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2023,"k":"permit","w":"Addition and/or Alteration"},{"y":2026,"k":"permit","w":"Change of Use"},{"y":2026,"k":"permit","w":"Certificate of Occupancy (CO) (may inclu…"}],"rented":true,"licenses":[{"number":"0964846","type":"Rental","status":"Active","businessName":"Abaymado  LLC","legalName":"Abaymado  LLC","address":"2824 N 22ND ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2024-11-05","latestIssueDate":"2026-01-24","expirationDate":"2026-11-04","inactiveDate":null}],"licenseActivity":[{"number":"0964846","type":"Rental","businessName":"Abaymado  LLC","legalName":"Abaymado  LLC","issuedDate":"2024-11-05","latestIssueDate":"2026-01-24","closureDate":null,"expirationDate":"2026-11-04","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-28","signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["$40 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2021","permit activity in 2021, 2023, 2026"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"3 permits not marked completed: GM-2021-009363 (Expired), EP-2023-009891 (Expired), AP-2026-005213 (Issued). 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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$40.39 was recorded in the City’s 2022-06 delinquency snapshot for 2020.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1940 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.","why":"Philadelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.","action":"Request the current lead certificate or City exemption for every dwelling unit.","url":"https://www.phila.gov/documents/lead-and-healthy-homes-resources-for-landlords/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"25 failed, 7 passed, and 11 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Nov 27, 2023.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 36 historical violations across 13 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"building-certifications","level":"clear","title":"Filed system certifications are current in this dataset","finding":"Fire Alarm Certification: Certified through May 28, 2027","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Confirm the certificate covers every applicable system and remains accepted by L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"}],"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"}]}