2026 assessment
$123K
OPA value, not a listing price
Mixed-use property report
121 E Westmoreland St
1,952 sqftRM1built 1935
Property at a glanceMixed-use
Individual owner on record
2027 published assessment
$139K
Future roll, not the current tax bill
Location
100 block of E Westmoreland St
ZIP 19134
Neighborhood area
Port Richmond · Kensington
Approximate · based on ZIP 19134
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 $138,500. It is not yet the billed-year tax basis.
- OPA assessment · 2016$95K 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$95K 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$72K 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$69K 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$69K 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$69K 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$69K 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$90K 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$90K 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$123K 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$123K 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$139K 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 ↗
- Permit · 2007-01-12ElectricalThis 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 · 2007-02-23ElectricalThis 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 ↗
- Inspection · 2007-12-27BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- License · 2018-06-13121 MIDNIGHT 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 · 2026-06-12121 MIDNIGHT INC: Food Preparing and Serving (30+ SEATS) business license marked expiredA 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 · 2004-06-05MIDNIGHT: Food Preparing and Serving 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 · 2019-04-30MIDNIGHT: Food Preparing and Serving business license marked closedA 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 · 2003-08-29121 MIDNIGHT INC: Dumpster License - Public ROW 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 · 2011-12-14121 MIDNIGHT INC: Dumpster License - Public ROW 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 ↗
Property assessmentAssessmentPermitInspectionLicense
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 record9 events · exact dates, newest first
- License121 MIDNIGHT INC: Food Preparing and Serving (30+ SEATS) business license marked expired
- LicenseMIDNIGHT: Food Preparing and Serving business license marked closed
- License121 MIDNIGHT INC: Food Preparing and Serving (30+ SEATS) business license initially issued
- License121 MIDNIGHT INC: Dumpster License - Public ROW L&I license filing marked inactive
- InspectionBC INSP (likely: building-code inspection)
- PermitElectrical
- PermitElectrical
- LicenseMIDNIGHT: Food Preparing and Serving business license initially issued
- License121 MIDNIGHT INC: Dumpster License - Public ROW L&I license filing initially issued
Verify the public record
Property tax
$1,716/year estimated property tax
2026 taxable assessment $122,600 × 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 $138,500. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8715133102026 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 $3,264.92 and a lien entry. It is shown as historical context only.
2014$148.06 total · $92.18 principal · $17.96 interest · $6.45 penalty2015$1,359.90 total · $907.03 principal · $95.24 interest · $63.49 penalty2016$1,756.96 total · $1,532.50 principal · $22.98 interest · $15.33 penalty
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Mixed-use property
Mixed-use, recorded in the City's mixed-use category. The public record and owner trail follow.
Historical lien entry · through 2016
What it is
Mixed-use
Row W/Off Str 2 Sty Mason
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$71
assessed value ÷ interior sqft
Interior area
1,952 sqft
Lot size
1,096 sqft
Built
1935
Zoning
RM1
Block context
100 block of E Westmoreland St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 123 E Westmoreland St · 125 E Westmoreland St
L&I license dates · data through Jul 23, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
121 MIDNIGHT INCExpired
Food Preparing and Serving (30+ SEATS) · Initial issue date Jun 13, 2018 · Terminal license date Jun 12, 2026
MIDNIGHTClosed
Food Preparing and Serving · Initial issue date Jun 5, 2004 · Terminal license date Apr 30, 2019
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 9 dated rows
- License terminal event121 MIDNIGHT INC: Food Preparing and Serving (30+ SEATS) business license marked expired
License 780102 · Expired
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventMIDNIGHT: Food Preparing and Serving business license marked closed
License 204221 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- License issue event121 MIDNIGHT INC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 780102 · Expired
License event. Registration does not prove present operation or storefront occupancy.
- License terminal event121 MIDNIGHT INC: Dumpster License - Public ROW L&I license filing marked inactive
License 435389 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationBC INSP (likely: building-code inspection)
Case 140349 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- PermitElectrical
Permit 58241 · COMPLETED
INSTALLING 1 HARD WIRED SMOKE DETECTOR (NORTH DIST)
- PermitElectrical
Permit 49712 · COMPLETED
REPLACED OLD SERVICE - 200 AMP IN BAR
- License issue eventMIDNIGHT: Food Preparing and Serving business license initially issued
License 204221 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- License issue event121 MIDNIGHT INC: Dumpster License - Public ROW L&I license filing initially issued
License 435389 · 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
- 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 23, 2026, 11:41 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)