2026 assessment
$2.0M
OPA value, not a listing price
Commercial property report
1324 Locust St
9,015 sqft · CMX5 · built 1900
Property at a glanceCommercial
Arts Real Estate LLC
2027 published assessment
$2.0M
Future roll, not the current tax bill
Location
1300 block of Locust St
ZIP 19107
Neighborhood area
Washington Square West · Chinatown
Approximate · based on ZIP 19107
The property record, over time
Every dated deed, permit, inspection, license, violation, certification, and appeal is placed on the City’s annual assessment line. Select a point to read what happened; the line is an assessment history, not a sale-price chart or appraisal. OPA has also published a 2027 assessment of $2,047,800; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
- OPA assessment · 2016$658K 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$1.2M 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$1.2M 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$2.2M 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$2.2M 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$1.9M 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$1.9M 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$2.0M 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$2.0M 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$2.0M 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$2.0M 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$2.0M 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 ↗
- License · 2018-06-23The Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy 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 · 2026-06-22The Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy 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 · 2017-09-18The Arts catering LLC (The Arts Ballroom): 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 · 2017-09-18The Arts catering LLC (The Arts Ballroom): Food Caterer 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 · 2017-09-18The Arts catering LLC (The Arts Ballroom): 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 · 2019-11-16The Arts catering LLC (The Arts Ballroom): Food Caterer 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 ↗
Property assessmentAssessmentLicense
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.
Every dated record6 events · exact dates, newest first
- LicenseThe Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy business license marked expired
- LicenseThe Arts catering LLC (The Arts Ballroom): Food Caterer business license marked inactive
- LicenseThe Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy business license initially issued
- LicenseThe Arts catering LLC (The Arts Ballroom): Dumpster License - Private Property L&I license filing initially issued
- LicenseThe Arts catering LLC (The Arts Ballroom): Food Caterer business license initially issued
- LicenseThe Arts catering LLC (The Arts Ballroom): Food Preparing and Serving (30+ SEATS) business license initially issued
Preparing this comparison.
Compare nearby property records
The subject property stays pinned above and is excluded from this comparable list. Repeated condominium addresses include their OPA parcel number.
Property details and source records
The visual history and live comparison stay above. Use these focused views for tax, ownership, nearby-block, and supporting City records.
Property tax
The estimate, live balance, and back-tax record are different.
BlockReport can calculate the annual tax from the City’s taxable assessment. Payments, credits, interest, and a current amount due live separately in Philadelphia Tax Center.
2026 taxable assessment $2,017,600 × 1.3998%. This is an estimate, not a bill or account balance.
OPA also publishes a 2027 assessment of $2,047,800; it is not the 2026 billed-year value.
A Tax Center balance is net of bills, payments, credits, interest, and adjustments. A credit or an amount due is not automatically “back taxes.”
OPA 8881152012026 taxable assessment equals the full assessed value.
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.”
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Com Condo 1 Sty Masonry
Owner
Arts Real Estate LLC
OPA tax treatment
Assessed $2.0M
Taxable assessment on the roll
$ / sq ft
$227
above the $151 median for 7,668 commercial parcels citywide
Corridor
Market East
city commercial corridor
Assessed value
$2,017,600
2026 OPA · 2027: $2,047,800
Interior area
9,015 sqft
Built
1900
Zoning
CMX5
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.
Recorded owner
Who's behind it
Arts Real Estate LLC · corporate / LLC owner
• Tax bills mail to 1324 Locust St, Philadelphia PA, 19107
Block context
1300 block of Locust St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 1324 Locust St · 1324 Locust 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.
The Arts catering LLC (The Arts Ballroom)Expired
Special Assembly Occupancy · Initial issue date Jun 23, 2018 · Terminal license date Jun 22, 2026
The Arts catering LLC (The Arts Ballroom)Inactive
Food Caterer · Initial issue date Sep 18, 2017 · Terminal license date Nov 16, 2019
The Arts catering LLC (The Arts Ballroom)Active
Food Preparing and Serving (30+ SEATS) · Initial issue date Sep 18, 2017 · Filed expiration Sep 17, 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.
Browse 6 dated records
Deeds, permits, inspections, licenses, violations, certifications, and appeals.
Open the source ledger 6 dated rows
- License terminal eventThe Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy business license marked expired
License 781181 · Expired
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventThe Arts catering LLC (The Arts Ballroom): Food Caterer business license marked inactive
License 751958 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventThe Arts catering LLC (The Arts Ballroom): Special Assembly Occupancy business license initially issued
License 781181 · Expired
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventThe Arts catering LLC (The Arts Ballroom): Dumpster License - Private Property L&I license filing initially issued
License 751957 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventThe Arts catering LLC (The Arts Ballroom): Food Caterer business license initially issued
License 751958 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventThe Arts catering LLC (The Arts Ballroom): Food Preparing and Serving (30+ SEATS) business license initially issued
License 751959 · Active
License event. Registration does not prove present operation or storefront occupancy.
What this record suggests
6 dated City rows matched this parcel. Verify present condition and status separately.
Unavailable when this report assembled: certifications. Unavailable does not mean no record.
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 24, 2026, 11:59 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: unavailable. “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)