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19141","mailOut":false,"appeals":[],"taxYears":[{"year":1995,"total":158.68,"principal":0,"interest":0,"penalty":0},{"year":1997,"total":1918.3,"principal":623.44,"interest":1075.43,"penalty":43.64},{"year":1998,"total":1855.46,"principal":623.44,"interest":1019.32,"penalty":43.64},{"year":1999,"total":1792.62,"principal":623.44,"interest":963.21,"penalty":43.64},{"year":2000,"total":1802.28,"principal":623.44,"interest":907.1,"penalty":43.64},{"year":2001,"total":1669.58,"principal":638.64,"interest":871.74,"penalty":44.7},{"year":2002,"total":1608.67,"principal":638.64,"interest":814.27,"penalty":44.7},{"year":2003,"total":1547.74,"principal":638.64,"interest":756.79,"penalty":44.7},{"year":2004,"total":1633.38,"principal":702.5,"interest":769.24,"penalty":49.18},{"year":2005,"total":1298.03,"principal":580.51,"interest":583.41,"penalty":40.64},{"year":2006,"total":1499.34,"principal":702.5,"interest":642.79,"penalty":49.18},{"year":2007,"total":1432.31,"principal":702.5,"interest":579.56,"penalty":49.18},{"year":2008,"total":1365.3,"principal":702.5,"interest":516.34,"penalty":49.18},{"year":2009,"total":1298.28,"principal":702.5,"interest":453.11,"penalty":49.18},{"year":2010,"total":1231.26,"principal":702.5,"interest":389.89,"penalty":49.18},{"year":2011,"total":1277.38,"principal":772.04,"interest":359,"penalty":54.04},{"year":2012,"total":1249.31,"principal":801.79,"interest":300.67,"penalty":56.13},{"year":2013,"total":1214.2,"principal":830.61,"interest":236.72,"penalty":58.14},{"year":2014,"total":2023.93,"principal":1440.84,"interest":280.97,"penalty":100.86},{"year":2015,"total":1886.47,"principal":1440.84,"interest":151.29,"penalty":100.86}],"taxNet":29762.52,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":93500,"taxable":93500,"land":8186,"improvement":85314,"taxableLand":8186,"taxableImprovement":85314,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":93500,"taxable":93500,"land":28050,"improvement":65450,"taxableLand":28050,"taxableImprovement":65450,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":93500,"taxable":93500,"land":28050,"improvement":65450,"taxableLand":28050,"taxableImprovement":65450,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":30400,"taxable":30400,"land":9120,"improvement":21280,"taxableLand":9120,"taxableImprovement":21280,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":87900,"taxable":87900,"land":13185,"improvement":74715,"taxableLand":13185,"taxableImprovement":74715,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":87900,"taxable":87900,"land":13185,"improvement":74715,"taxableLand":13185,"taxableImprovement":74715,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":87900,"taxable":87900,"land":13185,"improvement":74715,"taxableLand":13185,"taxableImprovement":74715,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":68800,"taxable":68800,"land":13760,"improvement":55040,"taxableLand":13760,"taxableImprovement":55040,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":68800,"taxable":68800,"land":13760,"improvement":55040,"taxableLand":13760,"taxableImprovement":55040,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":243100,"taxable":143100,"land":48620,"improvement":194480,"taxableLand":48620,"taxableImprovement":94480,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":243100,"taxable":143100,"land":48620,"improvement":194480,"taxableLand":48620,"taxableImprovement":94480,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":246000,"taxable":146000,"land":49200,"improvement":196800,"taxableLand":49200,"taxableImprovement":96800,"exemptLand":0,"exemptImprovement":100000}],"taxNow":2003,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"748886","date":"2017-01-17","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-02-15","scope":"MAKE SAFE PERMIT TO COMPLY L+I VIOLATIONS (CASE NOS. 334594, 501649, AND 566983) AS PER ENGINEER'S PLANS & INSTRUCTIONS. WORK TO INCLUDE STABILIZING REAR WALL, FLOOR/CEILING ASSEMBLIES, AND THE REPAIR OF SELECTIVE EXTERIOR WALLS - NOTE: ENGINEERS REPORT SUBMITTED WITH INTERIOR ALTERATIONS PERMIT APPLICATION #758854 AND SAVED AS AN \"OLE\" FILE ON 02.13.2017"},{"number":"758854","date":"2017-02-13","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-04-26","scope":"REINSTATE EXISTING BUILDING \"MAKE-SAFE\" PERMIT AP#748886 AND INCLUDE INTERIOR ALTERATIONS THROUGHOUT TO COMPLY VIOLATION CASE #572616 - SEE A COPY OF THE ENGINEERING REPORT ATTACHED AS AN \"OLE\" FILE"},{"number":"946317","date":"2019-02-01","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Expired","completedDate":"2022-10-21","scope":"INSTALL NEW HIGH EFFICIENCY GAS FURNACE VENT REAR. INSTALL 3 TON CONDENSER SET REAR. INSTALL ALL RELATED DUCK WORK-EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation of new ductwork, registers/grilles/diffusers, and warm-air appliances as per attached standard. Deviations from this standard will result in permit revocation and require submission of construction plans."},{"number":"946320","date":"2019-02-01","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Expired","completedDate":"2024-08-27","scope":"EZ PERMIT STADARD ALTERATIONS- For alterations to an existing one family dwelling as per attached standard. Deviations from this standard will result in permit revocation and require submission of construction plans."},{"number":"948236","date":"2019-02-08","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2022-10-20","scope":"INSTALL 2-TUB, 2-TOILETS, 2-LAVS & 1-KITCHEN SINK THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"954771","date":"2019-03-05","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":null,"scope":"INSTALL 100AMP SERVICE AND REWIRE SWITCHES, LIGHTS, OUTLETS & SMOKE/CO DETECTORS AS PER NEC 2008"}],"storyTag":"New construction","storyDelta":19,"timeline":[{"y":2017,"k":"viol","w":"9 L&I violations incl EXTERIOR STRUCT UNSAFE COND 10"},{"y":2017,"k":"insp","w":"L&I: 7 failed, 4 passed"},{"y":2018,"k":"insp","w":"Inspection failed"},{"y":2019,"k":"sale","p":70000},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"Addition and/or Alteration"},{"y":2019,"k":"permit","w":"Alterations"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"viol","w":"8 L&I violations"},{"y":2019,"k":"insp","w":"Inspection failed"},{"y":2020,"k":"insp","w":"Inspection passed ×3"},{"y":2020,"k":"sale","p":220000}],"rented":false,"licenses":[{"number":"857886","type":"Rental","status":"Inactive","businessName":"Itamar Real Estate Holdings LLC","legalName":"Itamar Real Estate Holdings LLC","address":"1702 W RUSCOMB ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2020-12-22","latestIssueDate":"2020-12-22","expirationDate":"2021-12-21","inactiveDate":"2022-02-19"}],"licenseActivity":[{"number":"857886","type":"Rental","businessName":"Itamar Real Estate Holdings LLC","legalName":"Itamar Real Estate Holdings LLC","issuedDate":"2020-12-22","latestIssueDate":"2020-12-22","closureDate":"2022-02-19","expirationDate":"2021-12-21","inactiveDate":"2022-02-19","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-29","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 253% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $68,800 to $243,100","no permit shown in 2024-2026"],"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":"4 permits not marked completed: 946317 (Expired), 946320 (Expired), 948236 (Expired), 954771 (Issued). At least one row also carries a completion date, so the City fields conflict.","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":"violations","level":"attention","title":"An unsafe-building history still deserves the repair file","finding":"The fetched record shows 0 open and 32 historical violations across 11 cases.","why":"The aggregate currently shows zero open violations, so a historical unsafe/imminently-dangerous row is not a current hazard finding. The repair or demolition permit, final inspection, and case closure are the evidence that resolves the former designation.","action":"Review the Make Safe/repair permit, final inspection, and case closure.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"27 failed, 9 passed, and 13 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Dec 15, 2020.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","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"}]}