2026 assessment
$402K
OPA value, not a listing price
Mixed-use property report
1432 Master St
3,744 sqft · RM1 · built 1915
Property at a glanceApartment building
Individual owner on record
2027 published assessment
$876K
Future roll, not the current tax bill
Location
1400 block of Master St
ZIP 19121
Neighborhood area
Brewerytown · Sharswood
Approximate · based on ZIP 19121
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 $876,000; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
- OPA assessment · 2026$402K 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$876K 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 · 2013-05-31MAXIMO TORRES (MAX FOOD MARKET): Food Preparing and Serving 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 · 2013-04-01MAXIMO TORRES (MAX FOOD MARKET): 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 · 2011-05-18YEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving 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 · 2011-05-18NYDIA ANGEL: Food Preparing and Serving 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 · 2013-04-05YEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving 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 · 2013-04-05YEISON J PERALTA (YEISON FOOD MARKET): Dumpster License - Private Property L&I license filing 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 · 2011-01-31YEISON J PERALTA (YEISON FOOD MARKET): 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 · 2008-04-02NYDIA JIMENEZ: 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 · 2011-07-31NYDIA JIMENEZ: Dumpster License - Private Property L&I license filing 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 · 2004-03-31NYDIA ANGEL: Dumpster License - Public ROW 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 · 2004-03-31NYDIA ANGEL: Food Preparing and Serving 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 · 2011-12-14NYDIA ANGEL: Dumpster License - Public ROW L&I license filing 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 · 1997-04-23UBALDO RODRIGUEZ (PHILLYS FOOD MARKET): Food Preparing and Serving 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 ↗
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 record13 events · exact dates, newest first
- LicenseMAXIMO TORRES (MAX FOOD MARKET): Food Preparing and Serving business license initially issued
- LicenseYEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving business license marked inactive
- LicenseYEISON J PERALTA (YEISON FOOD MARKET): Dumpster License - Private Property L&I license filing marked inactive
- LicenseMAXIMO TORRES (MAX FOOD MARKET): Dumpster License - Private Property L&I license filing initially issued
- LicenseNYDIA ANGEL: Dumpster License - Public ROW L&I license filing marked inactive
- LicenseNYDIA JIMENEZ: Dumpster License - Private Property L&I license filing marked inactive
- LicenseYEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving business license initially issued
- LicenseNYDIA ANGEL: Food Preparing and Serving business license marked inactive
- LicenseYEISON J PERALTA (YEISON FOOD MARKET): Dumpster License - Private Property L&I license filing initially issued
- LicenseNYDIA JIMENEZ: Dumpster License - Private Property L&I license filing initially issued
- LicenseNYDIA ANGEL: Dumpster License - Public ROW L&I license filing initially issued
- LicenseNYDIA ANGEL: Food Preparing and Serving business license initially issued
- LicenseUBALDO RODRIGUEZ (PHILLYS FOOD MARKET): Food Preparing and Serving 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 $402,100 × 1.3998%. This is an estimate, not a bill or account balance.
OPA also publishes a 2027 assessment of $876,000; 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 8710005542026 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
Apartment building, recorded in the City's mixed-use category. The public record and owner trail follow.
What it is
Apartment building
Str/Off+Apt 3 Sty Masonry
Owner
Individual owner on record
Individual name redacted
OPA tax treatment
Assessed $402K
Taxable assessment on the roll
$ / sq ft
$234
assessed value ÷ interior sqft
Assessed value
$402,100
2026 OPA · 2027: $876,000
Interior area
3,744 sqft
Lot size
1,482 sqft
Built
1915
Zoning
RM1
Block context
1400 block of Master St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 1430 Master St · 1428 Master St
L&I license dates · data through Jul 23, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
MAXIMO TORRES (MAX FOOD MARKET)Active
Food Preparing and Serving · Initial issue date May 31, 2013 · Filed expiration Apr 30, 2027
YEISON J PERALTA (YEISON FOOD MARKET)Inactive
Food Preparing and Serving · Initial issue date May 18, 2011 · Terminal license date Apr 5, 2013
NYDIA ANGELInactive
Food Preparing and Serving · Initial issue date Mar 31, 2004 · Terminal license date May 18, 2011
UBALDO RODRIGUEZ (PHILLYS FOOD MARKET)Inactive
Food Preparing and Serving · Initial issue date Apr 23, 1997 · Filed expiration Apr 30, 1998
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 13 dated records
Deeds, permits, inspections, licenses, violations, certifications, and appeals.
Open the source ledger 13 dated rows
- License issue eventMAXIMO TORRES (MAX FOOD MARKET): Food Preparing and Serving business license initially issued
License 595033 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventYEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving business license marked inactive
License 533611 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventYEISON J PERALTA (YEISON FOOD MARKET): Dumpster License - Private Property L&I license filing marked inactive
License 524302 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventMAXIMO TORRES (MAX FOOD MARKET): Dumpster License - Private Property L&I license filing initially issued
License 588325 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventNYDIA ANGEL: Dumpster License - Public ROW L&I license filing marked inactive
License 298570 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventNYDIA JIMENEZ: Dumpster License - Private Property L&I license filing marked inactive
License 440347 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventYEISON J PERALTA (YEISON FOOD MARKET): Food Preparing and Serving business license initially issued
License 533611 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventNYDIA ANGEL: Food Preparing and Serving business license marked inactive
License 204542 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventYEISON J PERALTA (YEISON FOOD MARKET): Dumpster License - Private Property L&I license filing initially issued
License 524302 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventNYDIA JIMENEZ: Dumpster License - Private Property L&I license filing initially issued
License 440347 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventNYDIA ANGEL: Dumpster License - Public ROW L&I license filing initially issued
License 298570 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventNYDIA ANGEL: Food Preparing and Serving business license initially issued
License 204542 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventUBALDO RODRIGUEZ (PHILLYS FOOD MARKET): Food Preparing and Serving business license initially issued
License 203366 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
What this record suggests
13 dated City rows matched this parcel. Verify present condition and status separately.
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, 9:21 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)