House report
115 Master St
3 bd3 ba3 stories2,400 sqftRSA5built 2016
Owner-occupancy signal
Assessment and City record timeline
Published City assessments for this house against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2016$14K 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$510K 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$510K 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$607K 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$602K 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$602K 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$602K 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$720K 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$720K 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$790K 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$790K 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$744K 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 · 2017Deed / sale $582KA 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 · 2015-10-09ZoningThis 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 · 2015-11-09Zoning/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 · 2016-05-13New 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 · 2016-09-27MechanicalThis 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 · 2016-10-21ElectricalThis 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 · 2016-10-27SuppressionThis 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 · 2016-11-03PlumbingThis 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 · 2016-11-04PlumbingThis 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 · 2021-03-16Addition and/or AlterationThis 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 · 2021-03-18AlterationsThis 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 · 2021-03-23Addition and/or AlterationThis 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 · 2021-04-01Addition and/or AlterationsThis 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 · 2016-05-24EXT A-VACANT LOT CLEAN/MAINTAIA 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 · 2016-05-24CLIP VIOLATION NOTICEA 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 ↗
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.
- PermitAddition and/or Alterations
- PermitAddition and/or Alteration
- PermitAlterations
- PermitAddition and/or Alteration
- Deed / saleDeed / sale $582K
- PermitPlumbing
- PermitPlumbing
- PermitSuppression
- PermitElectrical
- PermitMechanical
- L&I violationEXT A-VACANT LOT CLEAN/MAINTAI
- L&I violationCLIP VIOLATION NOTICE
- PermitNew construction
- PermitZoning/use
- PermitZoning
Flags: material assessment exemption; legal basis and term unverified. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$2,212/year estimated property tax
2026 taxable assessment $158,000 × 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 $743,900. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 1821700002026 OPA taxes $158,000 of $790,000 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.”
The assessment exemption gap
OPA's 2026 roll shows a partial assessment exemption. The annual difference is measurable; the reason for it and what happens after a sale are not established here.
$158,000 taxable basis
$790,000 scenario basis
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($790,000 assessed − $632,000 exempt) × 1.3998% ≈ $2,212/year
Full-assessment scenario: $790,000 × 1.3998% ≈ $11,058/year
Do not treat the full-assessment scenario as inevitable or assume the current relief transfers. Obtain the approval history and verify the live Tax Center account before relying on either number.
The property, on paper
OPA physical field record.
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Block context
100 block of Master St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 113 Master St · 113 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 15 dated rows
- PermitAddition and/or Alterations
Permit MP-2021-002154 · Completed
EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. (Mechanical work according to EZ permit standards as part of previously-permitted EZ interior renovation (RP-2021-003499). Scope of work limited to one (1) new fan as part of creation of new bathroom in basement. No new HVAC units. Engineer's report for RP-2021-003499 attached with this application for reference).
- PermitAddition and/or Alteration
Permit EP-2021-002888 · Completed
Run 20 amp dedicated line to basement bathroom . install gfci outlet and new vanity light. AS PER NEC 2014
- PermitAlterations
Permit PP-2021-004479 · Completed
Basement powder room installation with lav and sani-compaq toilet.
- PermitAddition and/or Alteration
Permit RP-2021-003499 · Completed
Add a non-load bearing partition to separate bathroom from utility section in basement. No structural work. 8' ceiling unchanged.
- Recorded transfer$582K transfer
2017
- PermitPlumbing
Permit 732373 · COMPLETED
INSTALL A NEW COMPLETE PLUMBING SYSTEM 4 TOILETS 6 SINKS 3 TUBS 1 SHOWER 1DW 1WM
- PermitPlumbing
Permit 734134 · COMPLETED
INSTALL NEW 5" LATERAL 5X4" CURB TRAP FAI AND SEWER INTO HOUSE NEW 1" COMBO WATER SERVICE PA20163080209 SELF CERTIFICATION NO LONGER ACCEPTED ALL TRENCHES IN EXCESS OF 5 FT MUST HAVE APPROVED SHORING AT THE TIME OF INSPECTION
- PermitSuppression
Permit 730495 · COMPLETED
FOR THE INSTALLATION OF AN AUTOMATIC SPRINKLER SYSTEM WITH A 1" COMBINED FIRE & DOMESTIC SERVICE LINE FOR A THREE (3) STORY SINGLE FAMILY DWELLING INSTALLATION IN ACCORDANCE WITH NFPA 13D.
- PermitElectrical
Permit 730417 · COMPLETED
NEW CONSTRUCTION: WIRE HOME, 200A SERVICE. INSTALL 30- LIGHTS, 40- OUTLETS, 8- GFI'S, 8- SMOKE DETECTORS/BATTERY BACK-UP, 30- SWITCHES, 30A, 240V A/C LINE. WORK IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING
- PermitMechanical
Permit 724073 · COMPLETED
INSTALLATION OF (1) HVAC UNIT (INCLUDING DUCTWORK AND ALL ASSOCIATED ACCESSORIES).
- ViolationEXT A-VACANT LOT CLEAN/MAINTAI
Case 534939 · Violation 3947965 · Code PM-302.2/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCLIP VIOLATION NOTICE
Case 534939 · Violation 3947964 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- PermitNew construction
Permit 684389 · COMPLETED
CONSTRUCTION OF THREE STORY STRUCTURE WITH CELLAR, ROOF DECK, AND PILOT HOUSE (STAIRS AND LANDING ONLY) FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING.
- PermitZoning/use
Permit 626129 · COMPLETED
1 SINGLE FAMILY RESIDENTIAL FRONTING MASTER STREET. 3 STORY SINGLE FAMILY RESIDENCE WITH 1 CAR GARAGE, PILOT HOUSE & ROOF DECK. HEIGHT TO T.O. ROOF NOT TO EXCEED 38FT. 0 INCHES.
- PermitZoning
Permit 643372 · COMPLETED
RELOCATION OF LOT LINES TO CONSOLIDATE 9 LOTS INTO 2 LOTS EXISTING IN 8 OPA ACCPUNT NUMBERS.
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)
