2026 assessment
$925K
OPA value, not a listing price
Commercial property report
114 Market St
2 stories4,332 sqftCMX3built 1900
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$944K
Future roll, not the current tax bill
Location
100 block of Market St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
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 $943,900. It is not yet the billed-year tax basis.
- OPA assessment · 2016$993K 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$993K 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$1.4M 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$822K 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$822K 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$822K 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$822K 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$898K 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$898K 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$925K 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$925K 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$944K 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 ↗
- Deed / sale · 2022Deed / sale $2.2MA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2010-11-22PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2017-11-15MechanicalThis 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 · 2017-12-07ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-12-12Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2017-12-12PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2017-12-26SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2018-01-02Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2018-01-02SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2018-02-13UseThis 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 · 2018-03-20Zoning/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 · 2018-09-06SignThis 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 · 2018-10-09ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2024-07-08AlterationsThis 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 · 2018-05-24VIOL BC 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 · 2018-05-24BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- License · 2022-08-10HN GOURMET INC: Food Preparing and Serving (30+ SEATS) 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 · 2020-07-22PHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing 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 · 2023-02-28PHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing 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 ↗
- License · 2018-02-14PHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe 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 · 2022-04-14PHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe 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 ↗
- License · 2017-12-29HMJS, LLC.: Dumpster License - Private Property L&I license filing 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 · 2017-12-01PHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) 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 · 2023-01-29PHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) 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 ↗
- License · 2015-02-06IRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) 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 · 2017-06-29IRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) 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 ↗
- License · 2004-05-07SALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) 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 · 2012-12-22SALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) 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 · 2026-04-30Special Hazards 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 assessmentAssessmentDeed / saleL&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 record29 events · exact dates, newest first
- CertificationSpecial Hazards Certification
- PermitAlterations
- LicensePHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing marked inactive
- LicensePHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) business license marked inactive
- LicenseHN GOURMET INC: Food Preparing and Serving (30+ SEATS) business license initially issued
- LicensePHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe business license marked inactive
- Deed / saleDeed / sale $2.2M
- LicensePHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing initially issued
- PermitElectrical
- PermitSign
- L&I violationVIOL BC MESSAGE
- InspectionBC INSP (likely: building-code inspection)
- PermitZoning/use
- LicensePHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe business license initially issued
- PermitUse
- PermitMajor alteration
- PermitSuppression
- LicenseHMJS, LLC.: Dumpster License - Private Property L&I license filing initially issued
- PermitSuppression
- PermitMajor alteration
- PermitPlumbing
- PermitElectrical
- LicensePHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) business license initially issued
- PermitMechanical
- LicenseIRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) business license marked inactive
- LicenseIRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) business license initially issued
- LicenseSALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) business license marked inactive
- PermitPlumbing
- LicenseSALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) business license initially issued
Verify the public record
Property tax
$12,954/year estimated property tax
2026 taxable assessment $925,400 × 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 $943,900. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8824983002026 taxable assessment equals the full assessed value.
Historical delinquency sources Record found
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
A separate historical parcel ledger ending in 2016 records $17,452.62 and a lien entry. It is shown as historical context only.
2016$17,452.62 total · $15,978.57 principal · $239.68 interest · $159.79 penalty
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
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
Historical lien entry · through 2016
What it is
Commercial
Rest'Rnt W/O Bar Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$218
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
4,332 sqft
Lot size
2,334 sqft
Stories
2
Built
1900
Zoning
CMX3
Block context
100 block of Market St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 112 Market St · 112 Market St
L&I license dates · data through Jul 24, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
HN GOURMET INCActive
Food Preparing and Serving (30+ SEATS) · Initial issue date Aug 10, 2022 · Filed expiration Aug 9, 2026
PHILLY'S GOURMET CAFE 2, INCInactive
Sidewalk Cafe · Initial issue date Feb 14, 2018 · Terminal license date Apr 14, 2022
PHILLY'S GOURMET CAFE 2, INCInactive
Food Preparing and Serving (30+ SEATS) · Initial issue date Dec 1, 2017 · Terminal license date Jan 29, 2023
IRISH POL LLC (THE IRISH POL)Inactive
Food Preparing and Serving (30+ SEATS) · Initial issue date Feb 6, 2015 · Terminal license date Jun 29, 2017
SALVATORE DI PALMA (T/A DI PALMA RISTORANTE)Inactive
Food Preparing and Serving (30+ SEATS) · Initial issue date May 7, 2004 · Terminal license date Dec 22, 2012
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 29 dated rows
- CertificationSpecial Hazards Certification
Certification BC-2026-013592 · Certified
Expires 2027-04-30
- PermitAlterations
Permit PP-2024-009375 · Completed
Curb trap, fresh air inlet
- License terminal eventPHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing marked inactive
License 846697 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventPHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) business license marked inactive
License 758769 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventHN GOURMET INC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 902907 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventPHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe business license marked inactive
License 765948 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$2.2M transfer
2022
- License issue eventPHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe (Temporary) L&I license filing initially issued
License 846697 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitElectrical
Permit 917071 · COMPLETED
***REPLACE OF EQUIPMENT IN KIND WITH NO ADD'L WIRING*** 1- EXISTING SIGN CIRCUIT AND 1-GFCI BREAKER ON EXISTING 3 PHASE 200AMP SERVICE PANEL AS PER NEC 2008 CC DISTRICT
- PermitSign
Permit 862406 · COMPLETED
FOR THE INSTALLATION OF ONE (1) INTERNALLY-ILLUMINATED FLATWALL SIGN AND ONE (1) DOUBLE-FACED PROJECTING SIGN. SIZE AND LOCATION AS PER APPROVED PLANS.
- ViolationVIOL BC MESSAGE
Case 636423 · Violation 4690178 · Code A-000.0/11 · 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 636423 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- PermitZoning/use
Permit 861032 · COMPLETED
FOR THE ERECTION OF ONE(1) D/F PROJECTING SIGN ; FOR THE ERECTION OF ONE(1) FLAT WALL SIGN ACCESSORY TO EXISTING SIT-DOWN RESTAURANT AT FIRST FLOOR IN AN EXISTING STRUCTURE. SIZE AND LOCATION AS SHOWN IN THE APPLICATION.
- License issue eventPHILLY'S GOURMET CAFE 2, INC: Sidewalk Cafe business license initially issued
License 765948 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitUse
Permit 841091 · COMPLETED
OWNER WANTS TO INCLUDE A SMALL GIFT SHOP ON THE 1ST FLOOR SIZE 5X5 IN THE SAME SPACE AS AN EXISTING SIT-DOWN RESTAURANT
- PermitMajor alteration
Permit 839451 · COMPLETED
FOR THE CONSTRUCTION OF SHAFT WALL FOR EXHAUST DUCT AND MAKE UP AIR DUCT, AS PER APPROVED PLANS. **SEPARATE PERMIT REQUIRED FOR KITCHEN HOOD, EXHAUST FAN, MAKEUP AIR AND ASSOCIATED DUCTWORK**
- PermitSuppression
Permit 842805 · COMPLETED
TO RELOCATE 4 SPRINKLER HEADS - EZ PERMIT SPRINKLER RELOCATION (NFPA 13)- FOR THE RELOCATION OF SPRINKLER HEADS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS
- License issue eventHMJS, LLC.: Dumpster License - Private Property L&I license filing initially issued
License 761055 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitSuppression
Permit 841500 · COMPLETED
EZ STANDARDS KITCHEN FIRE SUPPRESSION- FOR THE INSTALLATION OF NEW WET CHEMICAL KITCHEN FIRE SUPPRESSION SYSTEM AS PER ATTACHED STANDARD. DEVIATIONS FROM THESE STANDARDS REQUIRE SUBMISSION OF CONSTRUCTION AND SITE PLANS.
- PermitMajor alteration
Permit 836077 · COMPLETED
LEVEL II INTERIOR ALTERATIONS (NO CHANGE OF OCCUPANCY) FOR RENOVATIONS TO FIRST FLOOR SERVICE AND DINING AREA AS PART OF AN EXISTING RESTAURANT WITH BANQUET HALL AS PER APPROVED PLANS. EXISTING BUILDING FULLY SPRINKLERED. **SEPARATE PERMITS REQUIRED FOR ANY MEP OR FIRE SUPPRESSION WORK**
- PermitPlumbing
Permit 837616 · COMPLETED
INSTALL 1 HAND SINK THIS PERMIT DOES NOT INCLUDE FOOD PREP OF ANY KIND - THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004
- PermitElectrical
Permit 837618 · COMPLETED
FISHING WIRE 9 RECEPTACLES,2 OUTLETS ON EXISTING 200AMP 240V PANEL PER 2008 NEC (RESTAURANT)
- License issue eventPHILLY'S GOURMET CAFE 2, INC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 758769 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitMechanical
Permit 827951 · COMPLETED
FOR THE INSTALLATION OF ONE (1) TYPE 1 COMMERCIAL KITCHEN HOOD , SUPPLY/EXHAUST DUCTWORK, AND EXHAUST FAN AS PER APPROVED PLANS. EXHAUST FAN LOCATION SHALL COMPLY WITH SECTION 506.3.12 OF THE 2009 IMC. SEPARATE BUILDING PERMIT REQUIRED FOR SHAFT ENCLOSURE.
- License terminal eventIRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) business license marked inactive
License 654287 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventIRISH POL LLC (THE IRISH POL): Food Preparing and Serving (30+ SEATS) business license initially issued
License 654287 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) business license marked inactive
License 209384 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitPlumbing
Permit 312992 · COMPLETED
REDUCE WATER METER FROM 2" TO 5/8"
- License issue eventSALVATORE DI PALMA (T/A DI PALMA RISTORANTE): Food Preparing and Serving (30+ SEATS) business license initially issued
License 209384 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
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, 2:31 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)