{"asOf":"2026-07-26T06:25:38.576Z","block":"700-799 N 26TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/700-799-n-26th-st","address":"723 N 26TH ST","parcelNumber":"151277600","source":"https://property.phila.gov/?p=151277600","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"H50","buildingCodeNew":"36","buildingClass":"SEMI/DET 3 STY MASONRY","buildingClassNew":"TWIN OLD STYLE","useLabel":"House","owner":"MC KENZIE JAMES W JR","coOwner":"MC KENZIE MARY M","marketValue":1403000,"landAssessment":280600,"improvementAssessment":1122400,"livableArea":2718,"yearBuilt":1920,"lastSale":{"price":370000,"date":"1997-08-21T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.96865473689897,"lng":-75.17940875967501,"geom":{"type":"Polygon","coordinates":[[[-75.179518392,39.968723788],[-75.178734234,39.96861943],[-75.178738158,39.968601576],[-75.179912025,39.968629149],[-75.179892952,39.968717993],[-75.179543685,39.968671579],[-75.179532161,39.968725338],[-75.179518392,39.968723788]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19130","beds":4,"baths":3,"stories":3,"lotArea":7410,"zoning":"RM1","grade":"B-","basement":"F","heater":"A","centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":true,"mail":"723 N 26TH ST, PHILADELPHIA PA, 19130","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":675000,"taxable":645000,"land":146677,"improvement":528323,"taxableLand":146677,"taxableImprovement":498323,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":675000,"taxable":645000,"land":202500,"improvement":472500,"taxableLand":202500,"taxableImprovement":442500,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":675000,"taxable":645000,"land":202500,"improvement":472500,"taxableLand":202500,"taxableImprovement":442500,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":694500,"taxable":654500,"land":208300,"improvement":486200,"taxableLand":208300,"taxableImprovement":446200,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":717600,"taxable":672600,"land":215228,"improvement":502372,"taxableLand":215228,"taxableImprovement":457372,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":717600,"taxable":672600,"land":215228,"improvement":502372,"taxableLand":215228,"taxableImprovement":457372,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":717600,"taxable":672600,"land":215228,"improvement":502372,"taxableLand":215228,"taxableImprovement":457372,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":876100,"taxable":796100,"land":175200,"improvement":700900,"taxableLand":175200,"taxableImprovement":620900,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":876100,"taxable":796100,"land":175200,"improvement":700900,"taxableLand":175200,"taxableImprovement":620900,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":1078500,"taxable":978500,"land":215700,"improvement":862800,"taxableLand":215700,"taxableImprovement":762800,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":1078500,"taxable":978500,"land":215700,"improvement":862800,"taxableLand":215700,"taxableImprovement":762800,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":1403000,"taxable":1303000,"land":280600,"improvement":1122400,"taxableLand":280600,"taxableImprovement":1022400,"exemptLand":0,"exemptImprovement":100000}],"taxNow":13697,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"394464","date":"2012-04-13","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2013-01-02","scope":"INTERIOR ALTERATIONS /KITCHEN RENOVATION AS SHOWN ON PLAN"},{"number":"400716","date":"2012-04-23","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2013-01-02","scope":"TO INSTALL NEW KITCHEN SINK, BAR SINK, DISHWASHER AND DISPOSAL (SFD)"},{"number":"401835","date":"2012-05-02","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"WIRE NEW KITCHEN: (16) LIGHTS, (6)SWITCHES, (8)GFI RECEPTACLES, (6)RECEPTACLES, OVEN, DISHWASHER, GARBAGE DISPOSAL, MISC. DEMO. WIRE NEW LIGHTS IN DINING ROOM: (13) AND (2)SWITCHES... IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING"},{"number":"GM-2025-008708","date":"2025-09-17","work":"Roof Covering Replacement","type":"General Permit Minor","description":"General Permit Minor","status":"Issued","completedDate":null,"scope":"EZ PERMIT RE-ROOFING- For the Installation of New Roof Coverings on Existing Roofs as per attached standard. Deviations from these standards require submission of construction and site plans. Replacement of sheathing in excess of 10% of roof area shall not be applicable to the EZ permit process. Main upper, Rear 2nd floor, front & rear bays & mansard window flat roofs: remove & install modified bitumen roofing system Shingle mansard: remove & install Davince Synthetic Slate Tiles"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2012,"k":"permit","w":"Major alteration"},{"y":2012,"k":"permit","w":"Plumbing"},{"y":2012,"k":"permit","w":"Electrical"},{"y":2025,"k":"permit","w":"Roof Covering Replacement"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 30% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,078,500 to $1,403,000","no permit shown in 2026-2028"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: GM-2025-008708 (Issued).","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"closingChecks":[{"title":"Property Sales Certification","body":"The seller must obtain Philadelphia’s certificate showing the base zoning, last use in the zoning record, and open violations. The City warns that it does not prove Building Code occupancy or show zoning overlays.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"The Tax Center Property Payoff covers Real Estate Tax, Commercial Trash, and L&I abatement-work invoices. Philadelphia says it does not include business-tax debts or liens, water and sewer charges, or fines for code violations.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"OPA ownership, deed summaries, and a zero tax balance are not clear title. Mortgages, judgments, municipal claims, water liens, easements, heirs, and other encumbrances require separate searches.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}