{"asOf":"2026-07-24T13:03:42.238Z","block":"1300-1399 E HEWSON ST","blockUrl":"https://philadelphia.blockreport.homes/block/1300-1399-e-hewson-st","address":"1339 E HEWSON ST","parcelNumber":"181226700","source":"https://property.phila.gov/?p=181226700","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"25","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"MATULA ADAM C","coOwner":"MATULA EMILY J","marketValue":835000,"landAssessment":167000,"improvementAssessment":668000,"livableArea":2424,"yearBuilt":2023,"lastSale":{"price":855000,"date":"2024-04-24T04:00:00Z"},"openViolations":0,"violations":[{"number":"3294671","date":"2014-07-18","code":"PM-307.1/2","title":"ROOF DETERIORATED","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"443492","type":"UNSAFE","priority":"UNSAFE","responsibility":"CSU","status":"CLOSED","createdDate":"2014-07-21","completedDate":"2014-08-26","violations":[{"number":"3294671","date":"2014-07-18","code":"PM-307.1/2","title":"ROOF DETERIORATED","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2014,"n":1,"worst":null}],"investigations":[{"caseNumber":"443492","date":"2014-07-18","type":"CSUINITIAL","status":"FAILED"},{"caseNumber":"443492","date":"2014-08-14","type":"CSUINITIAL","status":"PASSED"},{"caseNumber":"443492","date":"2014-08-26","type":"CSUINITIAL","status":"PASSED"}],"inspYears":[{"y":2014,"fails":1,"passes":2}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97427674539149,"lng":-75.12643550574023,"geom":{"type":"Polygon","coordinates":[[[-75.126318585,39.974289147],[-75.126529649,39.974222706],[-75.126551774,39.974265012],[-75.126342921,39.974331197],[-75.126318585,39.974289147]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":4,"baths":3,"stories":3,"lotArea":1082,"zoning":"RSA5","grade":"D","basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"1339 E HEWSON ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":4,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":136500,"taxable":136500,"land":17897,"improvement":118603,"taxableLand":17897,"taxableImprovement":118603,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":136500,"taxable":136500,"land":40950,"improvement":95550,"taxableLand":40950,"taxableImprovement":95550,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":136500,"taxable":136500,"land":40950,"improvement":95550,"taxableLand":40950,"taxableImprovement":95550,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":173000,"taxable":173000,"land":51900,"improvement":121100,"taxableLand":51900,"taxableImprovement":121100,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":186400,"taxable":186400,"land":55920,"improvement":130480,"taxableLand":55920,"taxableImprovement":130480,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":186400,"taxable":186400,"land":55920,"improvement":130480,"taxableLand":55920,"taxableImprovement":130480,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":186400,"taxable":186400,"land":55920,"improvement":130480,"taxableLand":55920,"taxableImprovement":130480,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":227700,"taxable":227700,"land":45540,"improvement":182160,"taxableLand":45540,"taxableImprovement":182160,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":227700,"taxable":227700,"land":45540,"improvement":182160,"taxableLand":45540,"taxableImprovement":182160,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":875000,"taxable":175000,"land":175000,"improvement":700000,"taxableLand":175000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":700000},{"y":2026,"v":875000,"taxable":175000,"land":175000,"improvement":700000,"taxableLand":175000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":700000},{"y":2027,"v":835000,"taxable":167000,"land":167000,"improvement":668000,"taxableLand":167000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":668000}],"taxNow":2450,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"PP-2021-003685","date":"2021-03-05","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-03-24","scope":"Seal Lateral"},{"number":"ZP-2021-002463","date":"2021-03-19","work":"Full Demolition","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE COMPLETE DEMOLITION OF EXISTING STRUCTURE ON LOT"},{"number":"ZP-2021-002356","date":"2021-03-26","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2023-07-03","scope":"FOR THE ERECTION OF AN ATTACHED BUILDING WITH ROOF DECK AND ROOF DECK ACCESS STRUCTURE. SIZE AND LOCATION AS SHOWN ON APPROVED PLANS."},{"number":"DP-2021-000407","date":"2021-04-06","work":"Minor Demolition","type":"Demolition","description":"Demolition Permit","status":"Expired","completedDate":"2021-12-09","scope":"FOR THE COMPLETE DEMOLITION OF THE ATTACHED TWO-STORY STRUCTURE BY HAND AND HAND HOLD DEVICES ONLY. PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO START OF WORK AND TO BE MAINTAINED DURING ALL DEMOLITION ACTIVITIES. *SEPERATE STREETS DEPARTMENT PERMIT REQUIRE FOR CLOSURE OF RIGHT OF WAY. *21 DAY POSING AND NOTICE REQUIRED PER A-303.2 *A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN MIN. 6 FEET OF BUILDING FACADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC.*"},{"number":"RP-2021-013461","date":"2021-10-28","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-07-03","scope":"FOR THE ERECTION OF AN ATTACHED STRUCTURE FOR USE AS SINGLE-FAMILY HOUSEHOLD LIVING. SHEETING AND SHORING AS PRESCRIBED IN GEOTECH REPORT. SEPARATE PERMITS REQUIRED FOR SPRINKLER (13D) WORK. ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2015 IECC. PRIOR TO ISSUANCE OF C/O SUBMITTAL OF AIR BARRIER CHECKLIST AND ENVELOPE TESTING CERTIFICATE IS REQUIRED. BOTH TO BE COMPLETED BY AN APPROVED PARTY. ** Amended permit to modify/update basement window size, as per amended plan **"},{"number":"DP-2021-002599","date":"2022-01-07","work":"Minor Demolition","type":"Demolition","description":"Demolition Permit","status":"Completed","completedDate":"2022-11-01","scope":"FOR THE COMPLETE DEMOLITION OF THE ATTACHED TWO-STORY STRUCTURE FOR USE AS A VACANT RESIDENTIAL BY HAND DEMOLITON ONLY. PERMITTED DEMOLITION ACTIVITY TO BE IN ACCORDANCE WITH APPROVED SITE SAFETY DEMOLITION PLAN & SUCH PLAN TO BE MAINTAINED ON SITE AT ALL TIMES IN ACCORDANCE WITH PHILADELPHIA ADMINISTRATIVE CODE. ANY DEVIATION WILL REQUIRE AN AMENDED BUILDING PERMIT. PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO START OF WORK AND TO BE MAINTAINED DURING ALL DEMOLITION ACTIVITIES.* A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 6 FEET OF BUILDING FACADES IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED.* IF FIELD CONDITIONS VARY CONTACT DESIGN PROFESSIONAL PRIOR TO THE START OF ANY WORK."},{"number":"FP-2022-000878","date":"2022-03-28","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2023-07-03","scope":"FOR THE INSTALLATION OF A FIRE SUPPRESSION SYSTEM IN ACCORDANCE WITN NFPA 13D, WITH A ONE-INCH COMBINED FIRE SERVICE LINE, AS PER APPROVED PLANS. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."},{"number":"PP-2022-009752","date":"2022-06-30","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-07-03","scope":"For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work."},{"number":"MP-2022-005007","date":"2022-09-27","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-07-03","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. EACH HVAC UNIT TO BE SELF-CONTAINED WITHIN EACH DWELLING UNIT. NO PENETRATIONS OF RATED ASSEMBLIES. (Install (2) 92% Eff. 40,000 BTU Gas furnace. install ductwork, grilles, registers and diffusers, installing (2) 2 Ton 13 seer A/C condensers (SFD)."},{"number":"EP-2021-012548","date":"2022-10-20","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-05-08","scope":"Electrical Permit for combo RP-2021-013461"}],"storyTag":"Torn down & rebuilt","storyDelta":null,"timeline":[{"y":2021,"k":"permit","w":"Full Demolition"},{"y":2021,"k":"permit","w":"New construction, addition, GFA change"},{"y":2021,"k":"permit","w":"Minor Demolition"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2021,"k":"demo"},{"y":2022,"k":"permit","w":"Minor Demolition"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction or Additions"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"demo"},{"y":2024,"k":"sale","p":855000}],"rented":false,"licenses":[{"number":"306835","type":"Rental","status":"Inactive","businessName":"WALTER LEVIN-CELIA","legalName":"WALTER LEVIN-CELIA","address":"1339 E HEWSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2005-02-23","latestIssueDate":"2011-02-28","expirationDate":"2012-02-29","inactiveDate":"2012-12-22"},{"number":"556018","type":"Rental","status":"Closed","businessName":"JOAN H LEVIN","legalName":"JOAN H LEVIN","address":"1339 E HEWSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2012-02-28","latestIssueDate":"2018-02-19","expirationDate":"2019-02-28","inactiveDate":null}],"licenseActivity":[{"number":"556018","type":"Rental","businessName":"JOAN H LEVIN","legalName":"JOAN H LEVIN","issuedDate":"2012-02-28","latestIssueDate":"2018-02-19","closureDate":"2019-02-28","expirationDate":"2019-02-28","inactiveDate":null,"status":"Closed","statusLabel":"Closed","active":false},{"number":"306835","type":"Rental","businessName":"WALTER LEVIN-CELIA","legalName":"WALTER LEVIN-CELIA","issuedDate":"2005-02-23","latestIssueDate":"2011-02-28","closureDate":"2012-12-22","expirationDate":"2012-02-29","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 284% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $227,700 to $875,000","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":"1 permit not marked completed: DP-2021-000407 (Expired). 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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 2 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Aug 26, 2014.","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":"abatement","level":"verify","title":"A reduced taxable assessment is not a verified abatement","finding":"OPA’s numeric assessment fields show a reduced taxable assessment; BlockReport has no official program determination for this parcel.","why":"The numeric treatment can reflect an improvement abatement or another exemption. It does not identify the ordinance, approval, start or end date, or continuation requirements after a transfer. Once OPA verifies a specific active abatement, many common programs attach the benefit to the property for the remaining term rather than ending automatically at sale, but some require a new-owner filing and continued qualifying use or tax compliance.","action":"Obtain the OPA exemption/abatement determination and history, then underwrite the buyer’s bill from the verified program terms.","url":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-a-property-tax-abatement/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 1 historical violation across 1 case.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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.","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"}]}