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ALL OCCUPANTS ARE CAPABLE OF SELF PRESERVATION AND SELF\nSUSTAINING. NO OCCUPANTS UNDER THE JURISDICTION OF ANY COURT SYSTEM IN A","status":"CLOSED","outcome":"Withdrawn","date":"2017-01-10","number":"27885","relatedPermit":"684648"}],"taxYears":[{"year":2007,"total":787.53,"principal":0,"interest":572.87,"penalty":79.62},{"year":2008,"total":887.45,"principal":0,"interest":737.59,"penalty":79.62},{"year":2009,"total":795.77,"principal":0,"interest":651.1,"penalty":79.62},{"year":2010,"total":704.07,"principal":0,"interest":564.6,"penalty":79.62},{"year":2011,"total":1789.8,"principal":1012.24,"interest":568.75,"penalty":87.5},{"year":2012,"total":2009.57,"principal":1298.14,"interest":486.81,"penalty":90.87},{"year":2013,"total":1952.74,"principal":1344.8,"interest":383.27,"penalty":94.14},{"year":2014,"total":1871.02,"principal":1326.8,"interest":258.73,"penalty":92.88},{"year":2015,"total":1744.43,"principal":1326.8,"interest":139.31,"penalty":92.88},{"year":2016,"total":2096.29,"principal":1844.8,"interest":27.68,"penalty":18.45}],"taxNet":14638.67,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":114600,"taxable":114600,"land":18811,"improvement":95789,"taxableLand":18811,"taxableImprovement":95789,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":114600,"taxable":114600,"land":18336,"improvement":96264,"taxableLand":18336,"taxableImprovement":96264,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":114600,"taxable":114600,"land":18336,"improvement":96264,"taxableLand":18336,"taxableImprovement":96264,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":130500,"taxable":130500,"land":20880,"improvement":109620,"taxableLand":20880,"taxableImprovement":109620,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":135000,"taxable":135000,"land":21600,"improvement":113400,"taxableLand":21600,"taxableImprovement":113400,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":135000,"taxable":135000,"land":21600,"improvement":113400,"taxableLand":21600,"taxableImprovement":113400,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":135000,"taxable":135000,"land":21600,"improvement":113400,"taxableLand":21600,"taxableImprovement":113400,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":491900,"taxable":491900,"land":98380,"improvement":393520,"taxableLand":98380,"taxableImprovement":393520,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":491900,"taxable":491900,"land":98380,"improvement":393520,"taxableLand":98380,"taxableImprovement":393520,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":251600,"taxable":251600,"land":50320,"improvement":201280,"taxableLand":50320,"taxableImprovement":201280,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":251600,"taxable":251600,"land":50320,"improvement":201280,"taxableLand":50320,"taxableImprovement":201280,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":229200,"taxable":229200,"land":45840,"improvement":183360,"taxableLand":45840,"taxableImprovement":183360,"exemptLand":0,"exemptImprovement":0}],"taxNow":3522,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"RP-2025-006361","date":"2025-09-11","work":"Make Safe Permit For RP","type":"Residential Building","description":"Residential Building Permit","status":"Issued","completedDate":null,"scope":"FOR THE STRUCTURAL REPAIR TO EXTERIOR WALL, JOISTS AND ROOF TO RESOLVE CASE #CF-2021-013408. A SEPARATE PERMIT IS REQUIRED FOR ANY ADDITIONAL ALTERATIONS THAT ARE NOT SPECIFICALLY ADDRESSED ON CASE #CF-2021-013408."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2016,"k":"appeal","w":"Appeal dismissed"},{"y":2017,"k":"appeal","w":"Appeal withdrawn"},{"y":2019,"k":"viol","w":"8 L&I violations"},{"y":2021,"k":"viol","w":"9 L&I violations incl UNSAFE STRUCTURE"},{"y":2022,"k":"viol","w":"8 L&I violations"},{"y":2023,"k":"viol","w":"2 L&I violations"},{"y":2023,"k":"insp","w":"Inspection failed ×6"},{"y":2024,"k":"insp","w":"Inspection failed ×2"},{"y":2025,"k":"sale","p":90000},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2025,"k":"permit","w":"Make Safe Permit For RP"},{"y":2026,"k":"insp","w":"Inspection failed"}],"rented":false,"licenses":[{"number":"390500","type":"Rental","status":"Inactive","businessName":"RUTH TOWLES","legalName":"RUTH TOWLES","address":"3418 N 19TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2006-11-06","latestIssueDate":"2008-02-20","expirationDate":"2009-02-28","inactiveDate":"2012-12-22"}],"licenseActivity":[{"number":"390500","type":"Rental","businessName":"RUTH TOWLES","legalName":"RUTH TOWLES","issuedDate":"2006-11-06","latestIssueDate":"2008-02-20","closureDate":"2012-12-22","expirationDate":"2009-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","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":["3 open L&I violations","a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2021, 2023, 2024, 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"post-purchase-work","level":"watch","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 1 permit event matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2025","permit activity in 2025"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 264% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $135,000 to $491,900","no permit shown in 2022-2024"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"violations","level":"urgent","title":"3 open L&I violations","finding":"47 violation rows are retained in the City ledger. 1 unresolved unsafe/imminently-dangerous row belong to an open case.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #27885: CLOSED · Withdrawn; related permit 684648. The history also contains “PERM Z- NEW USE.”","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: RP-2025-006361 (Issued).","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"26 failed, 3 passed, and 3 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on May 29, 2026.","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/"}],"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"}]}