2026 assessment
$806K
OPA value, not a listing price
Commercial property report
140-46 N Christopher Columbus Blvd
9,798 sqftCMX3built 1900
Property at a glanceTheater
Individual owner on record
2027 published assessment
$806K
Future roll, not the current tax bill
Location
100 block of N Chris Columbus Blvd
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 $806,100. It is not yet the billed-year tax basis.
- OPA assessment · 2016$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 · 2017$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 · 2018$740K 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$740K 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$740K 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$740K 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$740K 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$806K 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$806K 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$806K 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$806K 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$806K 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 · 2021-10-13Temporary Tents and CanopiesThis 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 · 2022-01-10Addition 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 · 2022-02-03Addition 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 · 2022-02-28Addition 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 ↗
- Permit · 2022-03-14AlterationsThis 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 · 2022-03-25Addition 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 ↗
- Permit · 2022-08-17Temporary Tents and CanopiesThis 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 · 2025-04-02Temporary Tents and CanopiesThis 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 · 2025-10-03Temporary Tents and CanopiesThis 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 · 2026-05-27Temporary Tents and CanopiesThis 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 · 2024-01-03RUBBISH & GARBAGEA 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 ↗
- Inspection · 2024-01-03L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2024-12-17L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2023-10-07LB KGB LLC (Fringe Bar): 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 · 2017-12-07LA PEG LLC: 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 · 2017-05-15PHILADELPHIA FRINGE FESTIVAL: 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 · 2019-07-13PHILADELPHIA FRINGE FESTIVAL: 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 ↗
- License · 2014-08-13LA PEG LLC: 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 · 2023-06-29LA PEG LLC: Food Preparing and Serving (30+ SEATS) 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 ↗
- Certification · 2022-12-15Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-07-09Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-02-04Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-06-18Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-08-05Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-12-31Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Appeal · 2025-01-15LIRB Violation AppealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentL&I violationAppealPermitInspectionLicenseCertification
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 record26 events · exact dates, newest first
- PermitTemporary Tents and Canopies
- CertificationSprinkler Certification
- PermitTemporary Tents and Canopies
- CertificationSpecial Hazards Certification
- CertificationFire Alarm Certification
- PermitTemporary Tents and Canopies
- CertificationSpecial Hazards Certification
- AppealLIRB Violation Appeal
- InspectionL&I investigation
- CertificationSpecial Hazards Certification
- L&I violationRUBBISH & GARBAGE
- InspectionL&I investigation
- LicenseLB KGB LLC (Fringe Bar): Food Preparing and Serving (30+ SEATS) business license initially issued
- LicenseLA PEG LLC: Food Preparing and Serving (30+ SEATS) business license marked inactive
- CertificationSprinkler Certification
- PermitTemporary Tents and Canopies
- PermitAddition and/or Alterations
- PermitAlterations
- PermitAddition and/or Alterations
- PermitAddition and/or Alteration
- PermitAddition and/or Alteration
- PermitTemporary Tents and Canopies
- LicensePHILADELPHIA FRINGE FESTIVAL: Annual Small Games Of Chance business license marked inactive
- LicenseLA PEG LLC: Dumpster License - Private Property L&I license filing initially issued
- LicensePHILADELPHIA FRINGE FESTIVAL: Annual Small Games Of Chance business license initially issued
- LicenseLA PEG LLC: Food Preparing and Serving (30+ SEATS) business license initially issued
Verify the public record
Property tax
$11,284/year estimated property tax
2026 taxable assessment $806,100 × 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 $806,100. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 7810511902026 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.”
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.
Property report
Commercial property
Theater, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Theater
Amuse Theatre Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$82
below the $151 median for 7,668 commercial parcels citywide
Corridor
Central Waterfront/Penns Landing
city commercial corridor
Interior area
9,798 sqft
Lot size
10,005 sqft
Built
1900
Zoning
CMX3
Block context
100 block of N Chris Columbus Blvd. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 120 N Christopher Columbus Blvd · 121-51 N Christopher Columbus Blvd
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.
LB KGB LLC (Fringe Bar)Active
Food Preparing and Serving (30+ SEATS) · Initial issue date Oct 7, 2023 · Filed expiration Oct 6, 2026
PHILADELPHIA FRINGE FESTIVALInactive
Annual Small Games Of Chance · Initial issue date May 15, 2017 · Terminal license date Jul 13, 2019
LA PEG LLCInactive
Food Preparing and Serving (30+ SEATS) · Initial issue date Aug 13, 2014 · Terminal license date Jun 29, 2023
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 26 dated rows
- PermitTemporary Tents and Canopies
Permit OP-2026-000169 · Issued
ASSEMBLY USE TENT - LAWFUL OCCUPANCY SHALL BE AS POSTED - REMOVAL DATE ELECTRICAL PERMIT REQUIRED, UNLESS POWER IS PROVIDED THROUGH EXISTING EXTERIOR GROUND FAULT PROTECTED RECEPTACLES AND POWER CORDS ARE RATED EXTRA HEAVY DUTY WITH U. L. LABEL STATING SUCH RATING. NO COOKING OR HEATING PERMITTED WITH THIS APPROVAL. Streets Department permit is required for street closure prior to the start work if applicable.
- CertificationSprinkler Certification
Certification BC-2026-010621 · Certified
Expires 2026-12-31
- PermitTemporary Tents and Canopies
Permit OP-2025-000386 · Expired
INSTALLING ENCLOSED 20X30 TENT C#52274. MUST MAINTAIN 12FT DISTANCE FROM STRUCTURE AS PER 2018 PHILADELPHIA FIRE CODE. Tent for access to building only, no proposed occupancy with this permit ONE DAY ONLY
- CertificationSpecial Hazards Certification
Certification BC-2025-020464 · Certified
Expires 2026-08-05
- CertificationFire Alarm Certification
Certification BC-2025-016457 · Certified
Expires 2026-06-18
- PermitTemporary Tents and Canopies
Permit OP-2025-000090 · Expired
INSTALLING ENCLOSED 20X30 TENT C#52274. MUST MAINTAIN 12FT DISTANCE FROM STRUCTURE AS PER 2018 PHILADELPHIA FIRE CODE.
- CertificationSpecial Hazards Certification
Certification BC-2025-002933 · Certified
Expires 2026-02-04
- AppealLIRB Violation Appeal
Appeal HA-2024-000476 · Closed · Complete
See Attached
- InvestigationL&I investigation
Case CF-2024-000721 · PASSED
The cited inspection visit was marked passed.
- CertificationSpecial Hazards Certification
Certification BC-2024-019894 · Certified
Expires 2025-07-09
- ViolationRUBBISH & GARBAGE
Case CF-2024-000721 · Violation VI-2024-000562 · Code PM15-308.1 · CLOSED
Resolution: CLOSED - ADMINISTRATIVELY City marked the record closed; open the case for the closing reason.
- InvestigationL&I investigation
Case CF-2024-000721 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue eventLB KGB LLC (Fringe Bar): Food Preparing and Serving (30+ SEATS) business license initially issued
License 935188 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventLA PEG LLC: Food Preparing and Serving (30+ SEATS) business license marked inactive
License 638346 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- CertificationSprinkler Certification
Certification BC-2022-018781 · Certified
Expires 2023-12-15
- PermitTemporary Tents and Canopies
Permit OP-2022-000439 · Expired
Install temporary tenting at La Peg for The Senior Resource Group in the event of rain as pwe 2018 Philadelphia Fire Code.
- PermitAddition and/or Alterations
Permit MP-2022-001748 · Completed
FOR THE DEMOLITION AND INSTALLATION OF REGISTERS/DIFFUSERS WITH ASSOCIATED DUCTWORK TIEING INTO EXISTING MECHANICAL SYSTEM, AS PER APPROVED PLANS.
- PermitAlterations
Permit PP-2022-001589 · Completed
Replace water and drain lines to 6 fixtures 3 - toilets 2 - sinks 1 - water fountain
- PermitAddition and/or Alterations
Permit FP-2022-000629 · Completed
**Existing Philadelphia Historic Property** For the Relocation of Sprinkler Heads as per attached standards. Deviations from these standards require submission of construction and site plans(NFPA 13) *No exterior work permitted as part of this permit as per PHC.* RELOCATE (20) SPRINKLE HEADS (CP-2021-008589)
- PermitAddition and/or Alteration
Permit EP-2022-000314 · Completed
Demo electric where needed. Relocation of outlets. Install new lights as per 2017 NEC
- PermitAddition and/or Alteration
Permit CP-2021-008589 · Completed
FOR INTERIOR LEVEL 2 ALTERATIONS AS PER PLANS.
- PermitTemporary Tents and Canopies
Permit OP-2021-000665 · Expired
install temporary 20'x35' for FringeArts party as per 2018 Philadelphia FIre Code
- License terminal eventPHILADELPHIA FRINGE FESTIVAL: Annual Small Games Of Chance business license marked inactive
License 738704 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventLA PEG LLC: Dumpster License - Private Property L&I license filing initially issued
License 759303 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventPHILADELPHIA FRINGE FESTIVAL: Annual Small Games Of Chance business license initially issued
License 738704 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventLA PEG LLC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 638346 · 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
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 7:05 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)