2026 assessment
$1.3M
OPA value, not a listing price
Property report
137 N 2nd St
4 stories7,719 sqftCMX3built 1920
Property at a glanceCommercial
Incentanile Holdings LLC
2027 published assessment
$1.6M
Future roll, not the current tax bill
Location
100 block of N 2nd St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
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 $1,600,000. It is not yet the billed-year tax basis.
- OPA assessment · 2016$775K 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$775K 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$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 · 2020$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 · 2021$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 · 2022$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 · 2023$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.6M 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 · 2018Deed / sale $3.6MA 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 ↗
- Deed / sale · 2022Deed / sale $3.8MA 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 · 2007-02-20Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2007-03-12UseThis 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 · 2007-05-02Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2016-02-03OperationsThis 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 · 2017-09-14OperationsThis 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 · 2018-05-11OperationsThis 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 · 2024-01-18Change of 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 · 2024-02-07Addition 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 · 2024-05-09AlterationsThis 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 · 2024-05-15Addition 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 · 2025-09-23AlterationsThis 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 ↗
- License · 2012-09-25THE CLAY STUDIO: Annual Small Games Of Chance 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 · 2018-12-30THE CLAY STUDIO: Annual Small Games Of Chance 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 assessmentAssessmentDeed / salePermitLicense
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 record15 events · exact dates, newest first
- PermitAlterations
- PermitAddition and/or Alteration
- PermitAlterations
- PermitAddition and/or Alteration
- PermitChange of Use
- Deed / saleDeed / sale $3.8M
- LicenseTHE CLAY STUDIO: Annual Small Games Of Chance business license marked inactive
- PermitOperations
- Deed / saleDeed / sale $3.6M
- PermitOperations
- PermitOperations
- LicenseTHE CLAY STUDIO: Annual Small Games Of Chance business license initially issued
- PermitMajor alteration
- PermitUse
- PermitMajor alteration
Verify the public record
Property tax
$18,274/year estimated property tax
2026 taxable assessment $1,305,500 × 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 $1,600,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8822642002026 taxable assessment equals the full assessed value.
Historical delinquency sources Record found
$23,312.18 was recorded for this parcel in Philadelphia's June 2022 delinquency snapshot for 2019–2021. That amount may have been paid, reduced, or increased since; it is not a current payoff figure.
$14,709.22 principal$4,005.07 interest$1,825.81 penalty$2,772.08 other charges
The snapshot’s 2022 context used $1,194,700 total assessment, $238,940 taxable, and $955,760 exempt/abated. Those historical fields can differ from today’s OPA exemption status.
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.
$23K · Jun 2022 delinquency snapshot
What it is
Commercial
Str/Off 4 Sty Masonry
Owner
Incentanile Holdings LLC
$ / sq ft
$207
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
7,719 sqft
Lot size
2,148 sqft
Stories
4
Built
1920
Zoning
CMX3
Recorded owner
Who's behind it
Incentanile Holdings LLC · corporate / LLC owner
• Tax bills mail to 137 N 2nd St, Philadelphia PA, 19106
Block context
100 block of N 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 139 N 2nd St · 133-35 N 2nd 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 CLAY STUDIOInactive
Annual Small Games Of Chance · Initial issue date Sep 25, 2012 · Terminal license date Dec 30, 2018
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
- PermitAlterations
Permit PP-2025-011675 · Expired
Installing 8 Fixtures 1 HWH 2 Hand sinks (Other in Description) 2 Wet Tables (Other in Description 1 Wash Sink (Other in Description) 1 Washer 1 Hair Trap 1 1/2" Zurn Z1175 (Other in Description)
- PermitAddition and/or Alteration
Permit EP-2024-001964 · Completed
INSTALL 240V CIRCUITS FOR THE X RAY MCHINE & WASHER / DRYER. INSTALL ADDITIONAL RECEPTACLE OUTLET, (5) LIGHT'S AND SWITCHES, INSTALL CURRENT LIMITERS ON TRACK LIGHT. REPLACE EXISTING 100 AMP MLO PANEL LP-B3 WITH A NEW 200 AMP MLO PANEL, PROVIDE A NEW 60 AMP FEEDER TO THE EXISTING PANEL LP-B4. ALL WORK IN ACCORDANCE WITH THE 2017 NEC. ** THE EMERGENCY LIGHTING IS EXISTING.
- PermitAlterations
Permit PP-2024-006128 · Completed
Install supply line and drainage pipe for 2 wc , 2-vanities 1-mop sink. 5 FIXTURES
- PermitAddition and/or Alteration
Permit CP-2024-000549 · Completed
FOR LEVEL II INTERIOR ALTERATIONS WITH A PARTIAL CHANGE IN OCCUPANCY AT THE 1ST FLOOR TO GROUP B ANIMAL SERVICES / VETERINARY CLINIC (NO BOARDING OF ANIMALS). ALL WORK TO BE DONE PER APPROVED PLANS AND IN ACCORDANCE WITH 2018 IEBC AND PHC APPROVAL. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELECTRICAL, AND PLUMBING WORK. IF SITE CONDITIONS VARY, CONTACT DESIGN PROFESSIONAL PRIOR TO START OF WORK.
- PermitChange of Use
Permit ZP-2024-000294 · Issued
Animal Services
- Recorded transfer$3.8M transfer
2022
- License terminal eventTHE CLAY STUDIO: Annual Small Games Of Chance business license marked inactive
License 573712 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitOperations
Permit 25514 · COMPLETED
ERECTION OF ONE TENT (20 X 60 1200 SQFT). ASSEMBLED 4/27/18. OCCUPIED 4/28 - 5/4. DISASSEMBLED 5/7/18.
- Recorded transfer$3.6M transfer
2018
- PermitOperations
Permit 25136 · COMPLETED
9/15/17 ERECT ASSEMBLY TENT 20X60
- PermitOperations
Permit 24013 · COMPLETED
02/04/2016 - TENT INSTALLED ON THE PARKING LOT AT THE CORNER OF SECOND STREET AND ELFRETHS ALLEY
- License issue eventTHE CLAY STUDIO: Annual Small Games Of Chance business license initially issued
License 573712 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitMajor alteration
Permit 54752 · COMPLETED
ALTERATIONS FOR PROGRAM CHANGES INCLUDES NEW PAINTED SIGN AS PER PLAN.
- PermitUse
Permit 54750 · COMPLETED
USE: 1ST FL.-ART GALLERY, 2ND FL.-ART STUDIOS, 3RD AND 4TH FL.-STUDIOS/ADULT EDUCATION ART SCHOOL,
- PermitMajor alteration
Permit 54600 · COMPLETED
BRINK POINT 2ND, 3RD, 4TH FL. FRONT. STUCCO LEFT SIDE OF BRICK FRONT. PAINT WOOD CORNICE. REPAIR 4TH FL. WINDOW.
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 25, 2026, 8:58 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: 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)