Land report

115-23 S 40th St

Property at a glanceVacant lot

Tr University Of Penna

2026 assessment
$1.3M OPA value, not a listing price
2027 published assessment
$1.3M Future roll, not the current tax bill
Neighborhood area
University City · West Powelton Approximate · based on ZIP 19104
From above · selected parcel outlined; choose a neighboring polygon to open it — imagery © Esri, Maxar
Open L&I record

5 violation rows marked OPEN in 1 active case

The actual City titles, code sections, case posture, and latest recorded inspections are shown here instead of only an aggregate count.

Open City history ↗
Case CF-2025-012260

Notice Of Violation

IN VIOLATION - COURT

Opened Feb 25, 2025 · Latest inspection FAILED · Apr 1, 2026

  • Working Space & ClearanceF-604.3
  • Fire Command Center StorageF-508.1.5
  • Fire Extinguisher Hangers & BracketsF-906.7
  • Fire ExtinguishersF-906.2
  • Equipment RoomsF-315.3.3

OPEN is the status in the fetched L&I file, not a new inspection by BlockReport. Read the notice for the cited condition and required correction, then verify the live case with L&I.

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 $1,345,900. It is not yet the billed-year tax basis.

$0$1.0M$2.0M$1.3M2006201020142018202220262027
Property assessmentAssessmentL&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 record47 events · exact dates, newest first
  1. CertificationSpecial Hazards Certification
  2. InspectionL&I investigation
  3. InspectionL&I investigation
  4. CertificationFire Alarm Certification
  5. CertificationSprinkler Certification
  6. InspectionL&I investigation
  7. LicenseMIZU SUSHI INC: Food Preparing and Serving business license marked inactive
  8. CertificationSpecial Hazards Certification
  9. InspectionL&I investigation
  10. InspectionL&I investigation
  11. L&I violationAVAILABILITY
  12. L&I violationWORKING SPACE & CLEARANCE
  13. L&I violationFIRE COMMAND CENTER STORAGE
  14. L&I violationFIRE EXTINGUISHER HANGERS & BRACKETS
  15. L&I violationFDC SIGNAGE REQUIRED
  16. L&I violationFIRE EXTINGUISHERS
  17. L&I violationUTILITY IDENTIFICATION
  18. L&I violationEQUIPMENT ROOMS
  19. CertificationSpecial Hazards Certification
  20. CertificationSprinkler Certification
  21. CertificationFire Alarm Certification
  22. CertificationSpecial Hazards Certification
  23. InspectionL&I investigation
  24. InspectionL&I investigation
  25. L&I violationFACADES
  26. InspectionL&I investigation
  27. InspectionL&I investigation
  28. LicenseUNIVERSITY OF PENNA TRUSTEES: Food Preparing and Serving (30+ SEATS) business license initially issued
  29. LicenseUNIVERSITY OF PENNA TRUSTEES**: High Rise L&I license filing initially issued
  30. L&I violationSHELTER-IN-PLACE PLAN REQUIRED
  31. L&I violationCERTIFICATION
  32. L&I violationPULL STATION SIGNS
  33. L&I violationFIRE PROTECTION ROOM MARKED
  34. L&I violationIDENTIFICATION OF FIRE COMMAND CENTER
  35. L&I violationFIRE SAFETY/EVACUATION PLAN
  36. InspectionL&I investigation
  37. PermitAddition and/or Alterations
  38. PermitNew Construction
  39. PermitZoning
  40. LicenseMIZU SUSHI INC: Food Preparing and Serving business license initially issued
  41. LicenseTHE SUH CORPORATION: Food Preparing and Serving business license marked inactive
  42. InspectionBC INSP (likely: building-code inspection)
  43. InspectionBC INSP (likely: building-code inspection)
  44. InspectionBC INSP (likely: building-code inspection)
  45. InspectionBC INSP (likely: building-code inspection)
  46. InspectionBC INSP (likely: building-code inspection)
  47. LicenseTHE SUH CORPORATION: Food Preparing and Serving business license initially issued

Verify the public record

$0/year estimated property tax

2026 taxable assessment $0 × 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 $1,345,900. It is not the 2026 billed-year value.

Current City balanceCheck Tax Center

Payments, credits, interest, and the current amount due are maintained by the City.

OPA 773265950
Open Philadelphia Tax Center →Use “View period balance” to inspect each tax year.
Exemption classificationFull assessment exemption shown

2026 OPA shows a zero or de minimis taxable assessment. The open assessment split does not establish the exemption's legal basis, continuing eligibility, or treatment after a transfer.

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
Tr University Of Penna
Corridor
40th Street and vicinity city commercial corridor
Lot size
10,100 sqft
Zoning
CMX4

Block context

100 block of S 40th St. Compare parcels, ownership, and public-record history.

See the whole block →

Next door: 125-29 S 40th St  ·  110 S 40th St

Business licenses at this address Latest pull

What L&I has registered at this OPA parcel, newest initial license date first.

Open the City record ↗
UNIVERSITY OF PENNA TRUSTEESActive

Food Preparing and Serving (30+ SEATS) · Initial issue date Aug 9, 2021 · Filed expiration Aug 8, 2027

MIZU SUSHI INCInactive

Food Preparing and Serving · Initial issue date Jan 26, 2010 · Terminal license date Jun 29, 2025

THE SUH CORPORATIONInactive

Food Preparing and Serving · Initial issue date Jul 17, 2006 · Terminal license date Jan 26, 2010

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 47 dated rows
  1. CertificationSpecial Hazards Certification

    Certification BC-2026-015302 · Certified

    Expires 2027-05-11

  2. InvestigationL&I investigation

    Case CF-2025-012260 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  3. InvestigationL&I investigation

    Case CF-2025-012260 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  4. CertificationFire Alarm Certification

    Certification BC-2026-001484 · Certified

    Expires 2026-12-19

  5. CertificationSprinkler Certification

    Certification BC-2025-033699 · Certified

    Expires 2026-12-19

  6. InvestigationL&I investigation

    Case CF-2025-012260 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  7. License terminal eventMIZU SUSHI INC: Food Preparing and Serving business license marked inactive

    License 492605 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  8. CertificationSpecial Hazards Certification

    Certification BC-2025-013023 · Certified

    Expires 2026-05-14

  9. InvestigationL&I investigation

    Case CF-2023-011674 · PASSED

    The cited inspection visit was marked passed.

  10. InvestigationL&I investigation

    Case CF-2025-012260 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  11. ViolationAVAILABILITY

    Case CF-2025-012260 · Violation VI-2025-009689 · Code F-404.4 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  12. ViolationWORKING SPACE & CLEARANCE

    Case CF-2025-012260 · Violation VI-2025-009748 · Code F-604.3 · OPEN

    The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.

  13. ViolationFIRE COMMAND CENTER STORAGE

    Case CF-2025-012260 · Violation VI-2025-009750 · Code F-508.1.5 · OPEN

    The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.

  14. ViolationFIRE EXTINGUISHER HANGERS & BRACKETS

    Case CF-2025-012260 · Violation VI-2025-009752 · Code F-906.7 · OPEN

    The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.

  15. ViolationFDC SIGNAGE REQUIRED

    Case CF-2025-012260 · Violation VI-2025-009755 · Code F-912.5 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  16. ViolationFIRE EXTINGUISHERS

    Case CF-2025-012260 · Violation VI-2025-009758 · Code F-906.2 · OPEN

    The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.

  17. ViolationUTILITY IDENTIFICATION

    Case CF-2025-012260 · Violation VI-2025-009760 · Code F-509.1.1 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  18. ViolationEQUIPMENT ROOMS

    Case CF-2025-012260 · Violation VI-2025-009747 · Code F-315.3.3 · OPEN

    The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.

  19. CertificationSpecial Hazards Certification

    Certification BC-2025-004669 · Certified

    Expires 2026-02-13

  20. CertificationSprinkler Certification

    Certification BC-2025-000895 · Certified

    Expires 2025-12-20

  21. CertificationFire Alarm Certification

    Certification BC-2025-000894 · Certified

    Expires 2025-12-20

  22. CertificationSpecial Hazards Certification

    Certification BC-2024-031320 · Certified

    Expires 2025-11-19

  23. InvestigationL&I investigation

    Case CF-2023-011674 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  24. InvestigationL&I investigation

    Case CF-2023-011674 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  25. ViolationFACADES

    Case CF-2023-011674 · Violation VI-2023-009083 · Code PM15-315.2 · COMPLIED

    Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.

  26. InvestigationL&I investigation

    Case CF-2023-011674 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  27. InvestigationL&I investigation

    Case CF-2021-007018 · PASSED

    The cited inspection visit was marked passed.

  28. License issue eventUNIVERSITY OF PENNA TRUSTEES: Food Preparing and Serving (30+ SEATS) business license initially issued

    License 874837 · Active

    License event. Registration does not prove present operation or storefront occupancy.

  29. License issue eventUNIVERSITY OF PENNA TRUSTEES**: High Rise L&I license filing initially issued

    License 872829 · Active

    License event. Registration does not prove present operation or storefront occupancy.

  30. ViolationSHELTER-IN-PLACE PLAN REQUIRED

    Case CF-2021-007018 · Violation VI-2021-005295 · Code FC-13-404.3.3 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  31. ViolationCERTIFICATION

    Case CF-2021-007018 · Violation VI-2021-005296 · Code FC-13-915 · COMPLIED

    Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.

  32. ViolationPULL STATION SIGNS

    Case CF-2021-007018 · Violation VI-2021-005297 · Code FC-13-907.5.1 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  33. ViolationFIRE PROTECTION ROOM MARKED

    Case CF-2021-007018 · Violation VI-2021-005298 · Code FC-13-509.1 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  34. ViolationIDENTIFICATION OF FIRE COMMAND CENTER

    Case CF-2021-007018 · Violation VI-2021-005303 · Code FC-13-508.1.7 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  35. ViolationFIRE SAFETY/EVACUATION PLAN

    Case CF-2021-007018 · Violation VI-2021-005294 · Code FC-13-404.2 · COMPLIED

    Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.

  36. InvestigationL&I investigation

    Case CF-2021-007018 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  37. PermitAddition and/or Alterations

    Permit FP-2020-001926 · Completed

    EZ STANDARD 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. (MP-2020-000314) 2nd floor kitchen

  38. PermitNew Construction

    Permit MP-2020-000314 · Completed

    FOR THE INSTALLATION OF TWO (2) TYPE I COMMERCIAL COOKING HOODS (12'-0") & (7'-6") PER PLANS. **IMC 2018**

  39. PermitZoning

    Permit 946447 · COMPLETED

    FOR THE LOT ADJUSTMENT TO CREATE ONE(1) LOT "PREMISES G" FROM TWO(2) OPA ACCOUNTS( 115-23 S 40TH ST AND 3940-42 CHESTNUT ST ) AND FROM FOUR(4) DEEDED LOTS. SIZE AND LOCATION AS SHOWN IN THE APPLICATION

  40. License issue eventMIZU SUSHI INC: Food Preparing and Serving business license initially issued

    License 492605 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  41. License terminal eventTHE SUH CORPORATION: Food Preparing and Serving business license marked inactive

    License 377917 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  42. InvestigationBC INSP (likely: building-code inspection)

    Case 87800 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  43. InvestigationBC INSP (likely: building-code inspection)

    Case 87802 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  44. InvestigationBC INSP (likely: building-code inspection)

    Case 87803 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  45. InvestigationBC INSP (likely: building-code inspection)

    Case 87804 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  46. InvestigationBC INSP (likely: building-code inspection)

    Case 87805 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  47. License issue eventTHE SUH CORPORATION: Food Preparing and Serving business license initially issued

    License 377917 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

Where this comes from

Methodology & freshness

This report was assembled Jul 27, 2026, 7:59 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)