2026 assessment
$994K
OPA value, not a listing price
Property report
1426-42 N 32nd St
Research this property with Analyst →1,200 sqftI2
Property at a glanceCommercial
Phila Electric Co
2027 published assessment
$994K
Future roll, not the current tax bill
Location
1400 block of N 32nd St
ZIP 19121
Neighborhood area
Brewerytown · Sharswood
Approximate · based on ZIP 19121
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 $993,900. It is not yet the billed-year tax basis.
- OPA assessment · 2016$680K 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$680K 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$994K 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$994K 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$994K 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$994K 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$994K 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$994K 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$994K 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$994K 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$994K 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$994K 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 ↗
- Teardown · 2016DemolishedThis permit category usually covers partial or complete removal 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 · 2009-07-29Zoning/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 · 2009-08-12Major 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 · 2011-08-25Zoning/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 · 2011-08-31PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2011-10-11Major 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 · 2014-10-06New constructionThis 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 · 2014-10-06Zoning/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 · 2014-11-07ElectricalThis 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 · 2014-11-19MechanicalThis 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 · 2015-05-12ElectricalThis 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 · 2015-08-24DemolitionThis permit category usually covers partial or complete removal 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 · 2016-05-05UseThis 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 ↗
- Certification · 2024-01-31Fire 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 · 2025-02-03Fire 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 · 2026-01-28Fire 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 ↗
Property assessmentAssessmentTeardownPermitCertification
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 record16 events · exact dates, newest first
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- PermitUse
- TeardownDemolished
- PermitDemolition
- PermitElectrical
- PermitMechanical
- PermitElectrical
- PermitNew construction
- PermitZoning/use
- PermitMajor alteration
- PermitPlumbing
- PermitZoning/use
- PermitMajor alteration
- PermitZoning/use
Verify the public record
Property tax
$3,765/year estimated property tax
2026 taxable assessment $269,000 × 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 $993,900. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 7726120052026 OPA taxes $269,000 of $993,900 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →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
Misc Powrhse/Substa Mason
Owner
Phila Electric Co
$ / sq ft
$828
above the $151 median for 7,668 commercial parcels citywide
Interior area
1,200 sqft
Lot size
141,195 sqft
Zoning
I2
Recorded owner
Who's behind it
Phila Electric Co · corporate / LLC owner
• Owns 103 properties across Philadelphia under this name, assessed at $105M combined
• Tax bills mail to 2301 Market St, Philadelphia PA, 19103
Block context
1400 block of N 32nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 1400 N 32nd St · 1445-59 N 32nd St
L&I licenses checked through Jul 25, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 15 dated rows
- CertificationFire Alarm Certification
Certification BC-2026-002527 · Certified
Expires 2027-01-28
- CertificationFire Alarm Certification
Certification BC-2025-003281 · Certified
Expires 2026-02-03
- CertificationFire Alarm Certification
Certification BC-2024-015127 · Certified
Expires 2025-01-31
- PermitUse
Permit 689621 · COMPLETED
CREATION OF (31) PARKING SPACES, (2) HANDICAP, WITH FENCE TO BE USED FOR PARKING SOLEY FOR 3101-27 GLENWOOD AVE
- PermitDemolition
Permit 633406 · COMPLETED
REMOVAL OF ONE (1) ABOVE GROUND STORAGE TANK SERVING ELECTRIAL EQUIPMENT. ALL WORK COMPLETED IN ACCORDANCE WITH PA-DEP UST REMOVAL GUIDELINES. ABATEMENT/ TRANSPORTATION TO BE PROVIDED BY PSC INDUSTRIAL OUTSOURCING LP. A CERTIFICATION TO BE SUBMITTED TO INSPECTOR. REMOVE 1-ABOVE GROUND STORAGE TANK AND ASSOCIATED ENCLOSURE **POST THIS PERMIT** **POST THE PROJECT INFORMATION SIGN**
- PermitElectrical
Permit 599981 · COMPLETED
INSTALL FIRE ALARM SYSTEM CONTROL PANEL, DEVICES & CABLEING, SYSTEM IS NOT AN IBC,IFC OR PFC REQUIRED SYSTEM HOWEVER DOES MEET AND/OR EXCEED NFPA 72 2012 EDITION, NEC 70 & MANF RECOMMENDED AS PER NEC 2008
- PermitMechanical
Permit 566744 · COMPLETED
FOR THE INSTALLATION OF TWO (2) AIR-HANDLING UNITS WITH ASSOCIATED DUCT WORK AS PER APPROVED PLANS.
- PermitElectrical
Permit 564169 · COMPLETED
PERMIT LIMITED TO LIGHTING AND LOW VOLTAGE FIXTURE IN CONJUNCTION WITH THE MASTER SUBSTATION SWITCHGEAR ENCLOSURE - PERMIT NOT ASSOCIATED WITH THE FUNCTIONAL PERFORMANCE OF THE SUBSTATION - WORK WILL COMPLY WITH THE APPROVED PLANS AND THE 2008 NEC
- PermitNew construction
Permit 563960 · COMPLETED
FOR THE ERECTION OF A NEW DISTRIBUTION SUBSTATION ON NEW FOUNDATIONS AS AN EXTENSION TO AN EXISTING POWER DISTRIBUTION PLANT (PECO).
- PermitZoning/use
Permit 563982 · COMPLETED
FOR THE ERECTION OF A NEW DISTRIBUTION SUBSTATION. SIZE AND LOCATION AS SHOWN IN PLANS. FOR USE AS AN EXTENSION TO AN EXISTING UTILITIES & SERVICES (MAJOR) FACILITY.
- PermitMajor alteration
Permit 363781 · COMPLETED
ERECT (3) LTE ANTENNAS, (3) UMTS ANTENNAS, (3) GSM ANTENNAS, (3) RRH'S AND (1) EQUIPMENT CABINET.
- PermitPlumbing
Permit 354480 · COMPLETED
3/4 BFP
- PermitZoning/use
Permit 358466 · COMPLETED
ERECT (3) LTE ANTENNAS ERECT & (3) UNIT ANTENNAS ERECT (3) COSM ANTENNAS & (3) RRHS ERECT (1) EQUIPMENT CABINET
- PermitMajor alteration
Permit 229212 · COMPLETED
REMOVE (3) GSM ANTENNAS; ERECT (3) UNITS ANTENNAS - ERECT 6 COAX CABLES & 2 FEEDERS AS PER PLANS.
- PermitZoning/use
Permit 223734 · COMPLETED
ERECT 3 NEW UMTS ANTENNAS. REMOVE 3 GSM ANETENNAS. ERECT 6 COAX CABLES AND ERECT 2 FEEDERS PER SECTOR
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 26, 2026, 6:10 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: 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)