{"asOf":"2026-07-24T16:47:50.553Z","block":"400-499 E FLORA ST","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-e-flora-st","address":"423 E FLORA ST","parcelNumber":"181361400","source":"https://property.phila.gov/?p=181361400","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O56","buildingCodeNew":"25","buildingClass":"ROW 3 STY FRAME","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"EZRAPOUR ELAINE","coOwner":"ZHELEZNYAK MATTHEW","marketValue":549800,"landAssessment":109960,"improvementAssessment":439840,"livableArea":1452,"yearBuilt":2018,"lastSale":{"price":540000,"date":"2022-05-06T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97110176558632,"lng":-75.12963573832141,"geom":{"type":"Polygon","coordinates":[[[-75.129580323,39.971082108],[-75.129651243,39.971057146],[-75.129689541,39.971122372],[-75.129622799,39.971146559],[-75.129580323,39.971082108]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":false,"permits":true,"licenses":true},"zip":"19125","beds":3,"baths":3,"stories":3,"lotArea":572,"zoning":"RSA5","grade":"B","basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"423 E FLORA ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE ERECTION OF AN ATTACHED STRUCTURE (MAX 38’ HIGH) WITH CELLAR AND ROOF DECK ACCESSED BY A ROOF DECK\nACCESS STRUCTURE (MAX. 90 SF) (TO CONTAIN STAIRS & LANDING ONLY). FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. SIZE\nAND LOCATION","status":"OPEN","outcome":"Granted","date":"2017-11-01","number":"31534","relatedPermit":"806298"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":5,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":9700,"taxable":9700,"land":9700,"improvement":0,"taxableLand":9700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":27000,"taxable":27000,"land":27000,"improvement":0,"taxableLand":27000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":27000,"taxable":27000,"land":27000,"improvement":0,"taxableLand":27000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":495000,"taxable":143550,"land":143550,"improvement":351450,"taxableLand":143550,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":351450},{"y":2020,"v":495000,"taxable":143550,"land":143550,"improvement":351450,"taxableLand":143550,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":351450},{"y":2021,"v":495000,"taxable":143550,"land":143550,"improvement":351450,"taxableLand":143550,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":351450},{"y":2022,"v":495000,"taxable":143550,"land":143550,"improvement":351450,"taxableLand":143550,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":351450},{"y":2023,"v":495000,"taxable":99000,"land":99000,"improvement":396000,"taxableLand":99000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":396000},{"y":2024,"v":495000,"taxable":99000,"land":99000,"improvement":396000,"taxableLand":99000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":396000},{"y":2025,"v":586200,"taxable":117240,"land":117240,"improvement":468960,"taxableLand":117240,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":468960},{"y":2026,"v":586200,"taxable":117240,"land":117240,"improvement":468960,"taxableLand":117240,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":468960},{"y":2027,"v":549800,"taxable":109960,"land":109960,"improvement":439840,"taxableLand":109960,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":439840}],"taxNow":1641,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"806298","date":"2017-11-29","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2017-11-29","scope":"FOR THE ERECTION OF AN ATTACHED STRUCTURE (MAX 38' HIGH) WITH CELLAR AND ROOF DECK ACCESSED BY A ROOF DECK ACCESS STRUCTURE (MAX. 90 SF) (TO CONTAIN STAIRS & LANDING ONLY). FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. SIZE AND LOCATION S SHOWN ON PLANS/APPLICATION."},{"number":"848243","date":"2018-02-13","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"COMPLETED","completedDate":"2018-09-20","scope":"NEW CONSTRUCTION. 3 STORY WOOD FRAMED SINGLE-FAMILY DWELLING. FULL CELLAR. MAX HT 38' FLAT ROOF. UPPER LEVEL ROOF DECK WITH ACCESS FROM PILOTHOUSE."},{"number":"858588","date":"2018-04-10","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2018-08-15","scope":"FOR THE INSTALLATION OF A ONE (1) INCH COMBINED SERVICE LINE FOR A FIRE & DOMESTIC SUPPLY LINE. MULTIPURPOSE RESIDENTIAL FIRE SPRINKLER SYSTEM DESIGNED IN ACCORDANCE WITH NFPA 13D. ALL WORK SHALL BE ACCORDANCE WITH APPROVED PLANS, HYDRAULIC CALCS, AND APPROVED BUILDING PERMIT. ANY DEVIATIONS WILL REQURIE A SEPARATE PERMIT."},{"number":"869073","date":"2018-04-19","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-05-08","scope":"ROUGH AN FINISH PLUBMING SUPPLY LINES TO FIXTURES AND WASTE LIINES FROM FIXTURES 3 TOILETS,3 LAVS,2 TUBS,1 SHOWER,1 WASHER,KITCHEN SINK,CURB TRAP,4\" FAI AND 1\" WATER SERVICE PA20181091015(SFD)"},{"number":"860813","date":"2018-04-30","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2018-05-21","scope":"ADMIN PERMIT - AMENDMENT TO BUILDING PERMIT #848243. REVISION TO FOUNDATION PLAN - A001 SHEET. SPECIAL INSPECTOR OF RECORD TO PROVIDE INSPECTIONS."},{"number":"879914","date":"2018-05-24","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2018-08-15","scope":"INSTALLATION OF (1) HVAC UNIT (INCLUDING DUCTWORK AND ALL ASSOCIATED ACCESSORIES). SFD"},{"number":"880946","date":"2018-05-30","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-08-14","scope":"INSTALL 200 AMP MAIN SERVICE- INSTALL 40 CIRCUIT MAIN BREAKER PANEL. INSTALL ALL WIRING THROUGHOUT SINGLE FAMILY DWELLING WIRING AS PER 2008 NEC. INSTALL PHONE & CABLE TV WIRING THROUGHOUT AS PER 2008 NEC."}],"storyTag":"New construction","storyDelta":0.08,"timeline":[{"y":2017,"k":"land","p":63000},{"y":2017,"k":"appeal","w":"Appeal granted"},{"y":2017,"k":"permit","w":"Zoning/use"},{"y":2017,"k":"land","p":123500},{"y":2018,"k":"permit","w":"New construction"},{"y":2018,"k":"permit","w":"Suppression"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2018,"k":"permit","w":"Administrative"},{"y":2018,"k":"permit","w":"Mechanical"},{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"sale","p":498500},{"y":2022,"k":"sale","p":540000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #31534: OPEN · Granted; related permit 806298. Use permit #806298: COMPLETED.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"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/"}],"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"}]}