2026 assessment
$107K
OPA value, not a listing price
Land report
112 Master St
Property at a glanceVacant lot
Elcat LLC
2027 published assessment
$71K
Future roll, not the current tax bill
Location
100 block of Master St
ZIP 19122
Neighborhood area
Olde Kensington · North Philadelphia
Approximate · based on ZIP 19122
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 $70,800. It is not yet the billed-year tax basis.
- OPA assessment · 2016$3K 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$3K 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$3K 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$3K 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$3K 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$3K 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$3K 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$262K 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$262K 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$107K 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$107K 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$71K 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 · 2019-02-04UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2021-03-30Certificate of Occupancy (CO) (may inclu…This permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. 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 · 2018-02-20PERM Z- NEW USEA 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 · 2018-02-20VIOL 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 ↗
- Inspection · 2018-02-20CI 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 ↗
- L&I violation · 2019-02-06LO SIGNA 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 · 2019-02-06CO- NEW USE OCCUPIED PRE-COA 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 · 2019-02-06PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2019-02-06CI 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 · 2019-07-22LO SIGNA 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 · 2019-07-22CO- NEW USE OCCUPIED PRE-COA 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 · 2019-07-22PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2019-07-22CI 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 · 2018-04-09CI 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 · 2018-05-17CI 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 · 2018-11-30PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2019-03-22CI 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 · 2019-05-01CI 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 · 2019-08-26CI 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 · 2020-08-27L&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 · 2020-10-07L&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 · 2021-01-04L&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 · 2021-02-04L&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 · 2021-05-21L&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 ↗
- Appeal · 2019-01-16Zoning board appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
- Appeal · 2019-12-10RB_LIRBA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentL&I violationAppealPermitInspection
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 record26 events · exact dates, newest first
- InspectionL&I investigation
- PermitCertificate of Occupancy (CO) (may inclu…
- InspectionL&I investigation
- InspectionL&I investigation
- InspectionL&I investigation
- InspectionL&I investigation
- AppealRB_LIRB
- InspectionCI INSP
- L&I violationLO SIGN
- L&I violationCO- NEW USE OCCUPIED PRE-CO
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionCI INSP
- InspectionCI INSP
- InspectionCI INSP
- L&I violationLO SIGN
- L&I violationCO- NEW USE OCCUPIED PRE-CO
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionCI INSP
- PermitUse
- AppealZoning board appeal
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionCI INSP
- InspectionCI INSP
- L&I violationPERM Z- NEW USE
- L&I violationVIOL C&I MESSAGE
- InspectionCI INSP
Verify the public record
Property tax
$1,502/year estimated property tax
2026 taxable assessment $107,300 × 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 $70,800. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 1821639012026 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.”
Land report
Vacant land
Vacant land. Deeds, ownership, zoning, and the public-source record follow.
What it is
Vacant lot
Vacant Land Reside < Acre
Owner
Elcat LLC
Lot size
438 sqft
Zoning
RSA5
Block context
100 block of Master St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 114 Master St · 108 Master 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.
No L&I business license is on record at this address in data through Jul 25, 2026.
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 26 dated rows
- InvestigationL&I investigation
Case 697324 · PASSED
The cited inspection visit was marked passed.
- PermitCertificate of Occupancy (CO) (may inclu…
Permit 1012484 · Completed
CO FOR OUTDOOR SEATING FOR SIT-DOWN RESTAURANT AT 1354 AND 1356 N FRONT STREET.
- InvestigationL&I investigation
Case 697324 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case 697324 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case 697324 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case 697324 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- AppealRB_LIRB
Appeal 38257 · OPEN · CONTINUED
Related permit 697324 · THESE VIOLATIONS ALL RELATE TO OBTAINING CERTIFICATES OF OCCUPANCY AND LAWFUL OCCUPANCY SIGN FOR EXTERIOR LOTS THAT ARE DIRECTLY BEHIND THE EXISTING EL BAR LOCATED AT 1354 & 1356 N FRONT STREET. APPLICANT IS REQUESTING 180 DAYS FROM THE DAT
- InvestigationCI INSP
Case 697324 · CLOSED
City marked the record closed; open the case for the closing reason.
- ViolationLO SIGN
Case 697324 · Violation 211967923 · Code FC-13-1004.2 · COMPLIED
Resolution: COMPLIED - PERMIT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCO- NEW USE OCCUPIED PRE-CO
Case 697324 · Violation 211967925 · Code A-701.1/3 · COMPLIED
Resolution: COMPLIED - PERMIT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 672996 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 697324 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationCI INSP
Case 672996 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationCI INSP
Case 672996 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationLO SIGN
Case 672996 · Violation 5023236 · Code FC-13-1004.2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCO- NEW USE OCCUPIED PRE-CO
Case 672996 · Violation 5023235 · Code A-701.1/3 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 622796 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 672996 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitUse
Permit 899055 · COMPLETED
TO ADDRESS L&I CASE #622796 FOR NEW USE WITHOUT USE PERMITS; FOR USE OF SIT-DOWN RESTAURANT ON REAR OPEN SPACE, AS OUTDOOR SEATING FOR EXISTING SIT-DOWN RESTAURANT AT 1354 N FRONT STREET AND 1356 N FRONT STREET.
- AppealZoning board appeal
Appeal 35580 · OPEN · Granted
Related permit 899055 · PERMIT FOR TO ADDRESS L&I CASE #622796 FOR NEW USE WITHOUT USE PERMITS; FOR USE OF SIT-DOWN RESTAURANT ON REAR OPEN SPACE, AS OUTDOOR SEATING FOR EXISTING SIT-DOWN RESTAURANT AT 1354 N FRONT STREET AND 1356 N FRONT STREET.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 622796 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationCI INSP
Case 622796 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationCI INSP
Case 622796 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationPERM Z- NEW USE
Case 622796 · Violation 4892206 · Code A-301.1/65 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVIOL C&I MESSAGE
Case 622796 · Violation 4892205 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 622796 · 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
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 27, 2026, 7:20 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)