2026 assessment
$1.5M
OPA value, not a listing price
Property report
114 Cotton St
3 stories9,675 sqftCMX1built 2022
Property at a glanceIndustrial building
Sjm Jam LLC
2027 published assessment
$1.2M
Future roll, not the current tax bill
Location
100 block of Cotton St
ZIP 19127
Neighborhood area
Manayunk
Approximate · based on ZIP 19127
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 $1,190,200. It is not yet the billed-year tax basis.
- OPA assessment · 2016$22K 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$22K 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$51K 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$356K 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$88K 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$88K 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$1.5M 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 · 2024$1.5M 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 · 2025$1.5M 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$1.5M 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$1.2M 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 ↗
- Teardown · 2020DemolishedThis permit category usually covers partial or complete removal 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 · 2018-04-19ZoningThis 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 · 2018-07-17Zoning/useThis 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 · 2019-08-28Minor DemolitionThis permit category usually covers partial or complete removal 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 · 2020-06-27New 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 · 2021-01-18New Construction or AdditionsThis 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 · 2021-02-01New 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 · 2021-02-02New Construction or AdditionsThis 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 · 2021-03-29Rough-InThis 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 · 2021-03-31New 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 · 2021-04-05New 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 · 2021-04-06New 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 · 2024-12-31AlterationsThis 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 · 2007-07-17VIOL NONE FOUNDA 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 · 2007-07-16BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Certification · 2026-04-13Sprinkler 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 ↗
- Appeal · 2018-10-03Zoning 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 ↗
Property assessmentAssessmentTeardownL&I violationAppealPermitInspectionCertification
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 record17 events · exact dates, newest first
- CertificationSprinkler Certification
- PermitAlterations
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
- PermitRough-In
- PermitNew Construction or Additions
- PermitNew Construction
- PermitNew Construction or Additions
- PermitNew Construction
- TeardownDemolished
- PermitMinor Demolition
- AppealZoning board appeal
- PermitZoning/use
- PermitZoning
- L&I violationVIOL NONE FOUND
- InspectionBC INSP (likely: building-code inspection)
Verify the public record
Property tax
$2,153/year estimated property tax
2026 taxable assessment $153,830 × 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 $1,190,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8810800802026 OPA taxes $153,830 of $1,538,300 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →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
Commercial property
Industrial building, recorded in the City's multi-family category. The public record and owner trail follow.
What it is
Industrial building
Ind Warehouse Masonry
Owner
Sjm Jam LLC
$ / sq ft
$123
assessed value ÷ interior sqft
Interior area
9,675 sqft
Lot size
3,926 sqft
Stories
3
Built
2022
Zoning
CMX1
Recorded owner
Who's behind it
Sjm Jam LLC · corporate / LLC owner
• Tax bills mail to 138 Rector St, Philadelphia PA, 19127
Block context
100 block of Cotton St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 112 Cotton St · 108-10 Cotton St
L&I licenses checked through Jul 24, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 16 dated rows
- CertificationSprinkler Certification
Certification BC-2026-016127 · Certified
Expires 2027-04-13
- PermitAlterations
Permit PP-2024-017421 · Completed
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.
- PermitNew Construction
Permit EP-2021-000254 · Completed
Install 500A service with the panel and sub panel and 8 gang meter socket and rewire throughout smoke detector, lighting, outlets with plans as per APPROVED DRAWINGS- 2017 nec . **NO FIRE ALARM ON THIS PERMIT** ***SEPARATE FIRE ALARM PERMIT RQUIRED***
- PermitNew Construction
Permit FP-2021-000867 · Completed
FOR THE INSTALLATION OF A 2-INCH FIRE SERVICE LINE FOR AN AUTOMATIC FIRE SUPPRESSION SPRINKLER SYSTEM WITH A BACKFLOW PREVENTION ASSEMBLY IN ACCORDANCE WITH NFPA 13. ALL WORK SHALL BE DONE IN ACCORDANCE WITH APPROVED PLANS/HYDRAULIC CALCULATIONS. AMENDMENT 10/28/21 TO CHANGE BACKFLOW PREVENTER.
- PermitNew Construction
Permit EP-2021-001717 · Completed
INSTALL A NEW FIRE ALARM SYSTEM THROUGHOUT AS PER THE 2017 NEC & 2016 NFPA-72.
- PermitRough-In
Permit FP-2021-000909 · Completed
Rough-In Permit for FP-2021-000867 PER NFPA 13 (CP-2020-000248)
- PermitNew Construction or Additions
Permit PP-2021-000978 · Completed
WC 13, LAV 13, S/T 11, KS 6, LS 6, HWH 6
- PermitNew Construction
Permit MP-2021-000204 · Completed
FOR THE INSTALLATION OF A PARKING GARAGE VENTILATION SYSTEM AND APPLIANCES, REGISTERS, DIFFUSERS, AND ASSOCIATED DUCTWORK THROUGHOUT A MIXED-USE STRUCTURE CONTAINING ONE (1) COMMERCIAL SPACE AND SIX (6) DWELLING UNITS. ALL WORK TO BE DONE PER APPROVED PLANS AND IN ACCORDANCE WITH 2018 IMC. APPLIANCES TO BE INSTALLED PER MANUFACTURER'S SPECIFICATIONS. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK. IF SITE CONDITIONS VARY, CONTACT DESIGN ENGINEER PRIOR TO START OF WORK. SEE CP-2020-000248 FOR NEW CONSTRUCTION PERMIT.
- PermitNew Construction or Additions
Permit PP-2021-000731 · Completed
CT, FAI, MD, WD 2IN.
- PermitNew Construction
Permit CP-2020-000248 · Completed
**Amendment dated 8/9/2022 to remove underpinning and spray-applied fire resistant materials & intumescent paint special inspections as per revised Statement of Special Inspections schedule and as per revised plans removing them from the scope of work** For the erection of a new three (3) story attached structure to be used as vacant commercial space within the basement (separate use registration permit and fit-out/CO permit required prior to occupancy), with Group S-2 parking garage at the 1st floor, and Group R-2 (six (6) dwelling units) within the 1st through 3rd floors, as per plans; separate permits required for all MEP/FSP work; building to be fully sprinklered as per NFPA 13; see AP#874199 for zoning/use approval; includes underpinning of adjacent properties 120 Cotton Street and 4325 Cresson Street; pedestrian protection as per Section 3306 in the 2018 IBC required at all times during construction.
- PermitMinor Demolition
Permit 995391 · Completed
FOR THE COMPLETE DEMOLITION OF TWO (2) SEPARATE, MASONRY- AND WOOD-FRAMED STRUCTURES (SINGLE-STORY SEMI-DETACHED AT 4323 CRESSON ST, AND THREE (3) STORY ATTACHED AT 118 COTTON ST) BY HAND AND WITH HAND-HELD TOOLS ONLY, AS PER SUBMITTED SITE SAFETY PLAN AND SUPPLEMENTAL DOCUMENTS; TO INCLUDE BREAKING UP OF FOUNDATION SLABS; PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO THE START OF WORK AND TO BE MAINTAINED DURING ALL DEMOLITION ACTIVITIES. * A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 8 FEET OF BUILDING FAÇADE, IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED. * ASBESTOS ABATEMENT REQUIRED PRIOR TO START OF DEMOLITION ACTIVITIES. * 21 DAY POSTING AND NOTICE WAIVED DUE TO ZBA HEARING CAL#34436. * NEWLY EXPOSED WALLS TO BE TREATED.
- AppealZoning board appeal
Appeal 34436 · OPEN · Granted with conditions
Related permit 874199 · PERMIT FOR THE COMPLETE DEMOLITION OF EXISTING STRUCTURE ON LOT;FOR THE ERECTION OF AN ATTACHED STRUCTURE WITH BAY WINDOWS FROM SECOND FLOOR THROUGH THIRD FLOORS FOR A VACANT COMMERCIAL AS PERMITTED AS IN CMX-2.5 ZONING DISTRICT AT FIRST FL
- PermitZoning/use
Permit 874199 · COMPLETED
FOR THE COMPLETE DEMOLITION OF EXISTING STRUCTURES ON LOT,FOR THE ERECTION OF AN ATTACHED STRUCTURE FOR A VACANT COMMERCIAL SPACE AT FIRST FLOOR(USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY) IN THE SAME BUILDING WITH MULTI-FAMILY HOUSEHOLD LIVING FROM SECOND FLOOR THROUGH THIRD FLOORS( SIX(6) DWELLING UNITS) WITH SEVEN(7) ACCESSORY PARKING SPACES INCLUDING WITH ONE(1) ACCESSIBLE SPACE.SIZE AND LOCATION AS SHOWN IN THE APPLICATION
- PermitZoning
Permit 863048 · COMPLETED
FOR THE LOT ADJUSTMENT TO CREATE ONE(1) PARCEL ( PARCEL A) FROM THREE(3) OPA ACCOUNTS (4323 CRESSION ST, 114 COTTON ST AND 118 COTTON ST).SIZE AND LOCATION AS SHOWN IN THE APPLICATION.
- ViolationVIOL NONE FOUND
Case 120686 · Violation 625704 · Code A-000.0/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 120686 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
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 25, 2026, 5:40 PM 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)