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INSP","status":"CLOSED"},{"caseNumber":"CF-2022-002174","date":"2022-01-10","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-002174","date":"2022-01-25","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-060291","date":"2022-06-21","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-062247","date":"2022-06-27","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-069102","date":"2022-07-13","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-069102","date":"2022-07-29","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-060291","date":"2022-09-16","type":null,"status":"PASSED"},{"caseNumber":"CF-2022-062247","date":"2022-09-16","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-095999","date":"2022-09-16","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-095999","date":"2022-11-08","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-062247","date":"2023-02-04","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-069102","date":"2023-02-14","type":null,"status":"PASSED"},{"caseNumber":"CF-2022-095999","date":"2023-04-20","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-095999","date":"2024-03-18","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-095999","date":"2024-03-18","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-058729","date":"2025-06-14","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-058733","date":"2025-06-14","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-087278","date":"2025-08-16","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-087278","date":"2025-09-23","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-058729","date":"2025-10-24","type":null,"status":"PASSED"},{"caseNumber":"CF-2025-087278","date":"2025-10-28","type":null,"status":"FAILED"},{"caseNumber":"CF-2026-091884","date":"2026-07-21","type":null,"status":"FAILED"}],"inspYears":[{"y":2014,"fails":2,"passes":0},{"y":2016,"fails":4,"passes":0},{"y":2017,"fails":2,"passes":0},{"y":2018,"fails":2,"passes":0},{"y":2019,"fails":1,"passes":0},{"y":2022,"fails":9,"passes":1},{"y":2023,"fails":2,"passes":1},{"y":2024,"fails":2,"passes":0},{"y":2025,"fails":5,"passes":1},{"y":2026,"fails":1,"passes":0}],"taxOwed":29723.43,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":29723.43,"principalDue":14282.89,"penaltyDue":999.83,"interestDue":11356.83,"otherChargesDue":3083.88,"yearsOwed":16,"oldestYearOwed":2004,"mostRecentYearOwed":2019,"mostRecentPaymentDate":"2004-12-22","assessmentYear":2022,"totalAssessment":64900,"taxableAssessment":0,"exemptAbatementAssessment":64900,"homesteadValue":0,"netTaxAfterHomestead":0,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.03607847007105,"lng":-75.16396592432915,"geom":{"type":"Polygon","coordinates":[[[-75.164170191,40.036111388],[-75.164141327,40.036140211],[-75.163764362,40.036132669],[-75.163932467,40.035965599],[-75.164170191,40.036111388]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19144","beds":null,"baths":null,"stories":2,"lotArea":1108,"zoning":"RSA5","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":1,"homestead":false,"mail":"100 PENN SQ EAST, PHILADELPHIA PA, 19107","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":79800,"taxable":79800,"land":6470,"improvement":73330,"taxableLand":6470,"taxableImprovement":73330,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":79800,"taxable":79800,"land":11970,"improvement":67830,"taxableLand":11970,"taxableImprovement":67830,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":79800,"taxable":79800,"land":11970,"improvement":67830,"taxableLand":11970,"taxableImprovement":67830,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":67800,"taxable":67800,"land":10170,"improvement":57630,"taxableLand":10170,"taxableImprovement":57630,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":64900,"taxable":0,"land":9735,"improvement":55165,"taxableLand":0,"taxableImprovement":0,"exemptLand":9735,"exemptImprovement":55165},{"y":2021,"v":64900,"taxable":0,"land":9735,"improvement":55165,"taxableLand":0,"taxableImprovement":0,"exemptLand":9735,"exemptImprovement":55165},{"y":2022,"v":64900,"taxable":0,"land":9735,"improvement":55165,"taxableLand":0,"taxableImprovement":0,"exemptLand":9735,"exemptImprovement":55165},{"y":2023,"v":92200,"taxable":0,"land":18440,"improvement":73760,"taxableLand":0,"taxableImprovement":0,"exemptLand":18440,"exemptImprovement":73760},{"y":2024,"v":92200,"taxable":0,"land":18440,"improvement":73760,"taxableLand":0,"taxableImprovement":0,"exemptLand":18440,"exemptImprovement":73760},{"y":2025,"v":105400,"taxable":0,"land":21000,"improvement":84400,"taxableLand":0,"taxableImprovement":0,"exemptLand":21000,"exemptImprovement":84400},{"y":2026,"v":105400,"taxable":0,"land":21000,"improvement":84400,"taxableLand":0,"taxableImprovement":0,"exemptLand":21000,"exemptImprovement":84400},{"y":2027,"v":134900,"taxable":0,"land":26980,"improvement":107920,"taxableLand":0,"taxableImprovement":0,"exemptLand":26980,"exemptImprovement":107920}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[],"storyTag":"History","storyDelta":null,"timeline":[{"y":2019,"k":"viol","w":"4 L&I violations"},{"y":2022,"k":"viol","w":"18 L&I violations"},{"y":2023,"k":"insp","w":"L&I: 2 failed, 1 passed"},{"y":2024,"k":"insp","w":"Inspection failed ×2"},{"y":2025,"k":"viol","w":"10 L&I violations"},{"y":2025,"k":"insp","w":"L&I: 5 failed, 1 passed"},{"y":2026,"k":"viol","w":"3 L&I violations"},{"y":2026,"k":"insp","w":"Inspection failed"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"record-pressure","level":"strong","title":"Records to verify together","summary":"Several independent, separately dated records stack up here and deserve prompt verification.","evidence":["10 open L&I violations","$29,723 appeared in the City's June 2022 delinquency snapshot","failed L&I inspection activity in 2022, 2023, 2024, 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"violations","level":"attention","title":"10 open L&I violations","finding":"46 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$29,723.43 was recorded in the City’s 2022-06 delinquency snapshot for 2004–2019.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"30 failed, 3 passed, and 6 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Jul 21, 2026.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"full-tax-exemption","level":"verify","title":"OPA shows a full exemption; its legal basis is unverified","finding":"OPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.","why":"Full OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.","action":"Confirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.","url":"https://www.phila.gov/departments/office-of-property-assessment/tax-exemptions-and-abatements/"}],"closingChecks":[{"title":"Property Sales Certification","body":"The seller must obtain Philadelphia’s certificate showing the base zoning, last use in the zoning record, and open violations. The City warns that it does not prove Building Code occupancy or show zoning overlays.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"The Tax Center Property Payoff covers Real Estate Tax, Commercial Trash, and L&I abatement-work invoices. Philadelphia says it does not include business-tax debts or liens, water and sewer charges, or fines for code violations.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"OPA ownership, deed summaries, and a zero tax balance are not clear title. Mortgages, judgments, municipal claims, water liens, easements, heirs, and other encumbrances require separate searches.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}