{"asOf":"2026-07-27T11:20:32.702Z","block":"100-199 MASTER ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-master-st","address":"117 MASTER ST","parcelNumber":"182170200","source":"https://property.phila.gov/?p=182170200","ownerType":"absentee","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":"DUDA LEE M","coOwner":null,"marketValue":618000,"landAssessment":123600,"improvementAssessment":494400,"livableArea":1830,"yearBuilt":1920,"lastSale":{"price":625000,"date":"2022-10-24T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.972114691296724,"lng":-75.13594769086312,"geom":{"type":"Polygon","coordinates":[[[-75.135991368,39.972057972],[-75.135950152,39.972181639],[-75.135904443,39.972173289],[-75.135942767,39.972049093],[-75.135991368,39.972057972]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19122","beds":3,"baths":3,"stories":3,"lotArea":651,"zoning":"RSA5","grade":"B","basement":"A","heater":"A","centralAir":true,"extCond":"2","intCond":"2","garage":null,"homestead":false,"mail":"6 STEEPLECHASE LANE, MALVERN PA, 19355","mailOut":true,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR DEMOLITION OF THE REAR ONE-STORY STRUCTURE ON SITE OF 119 MASTER ST, AND FOR THE LOT ADJUSTMENT TO CREATE TWO (2) LOTS FROM TWO (2) EXISTING LOTS (117 MASTER ST. AND 119 MASTER ST.), SIZE AND LOCATION AS SHOWN ON PLAN.\nON NEW LOT","status":"OPEN","outcome":"Granted","date":"2017-03-08","number":"29562","relatedPermit":"739563"}],"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":5664,"improvement":130836,"taxableLand":5664,"taxableImprovement":130836,"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":510000,"taxable":147900,"land":147900,"improvement":362100,"taxableLand":147900,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":362100},{"y":2020,"v":506400,"taxable":146856,"land":146856,"improvement":359544,"taxableLand":146856,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":359544},{"y":2021,"v":506400,"taxable":147856,"land":146856,"improvement":359544,"taxableLand":146856,"taxableImprovement":1000,"exemptLand":0,"exemptImprovement":358544},{"y":2022,"v":506400,"taxable":147856,"land":146856,"improvement":359544,"taxableLand":146856,"taxableImprovement":1000,"exemptLand":0,"exemptImprovement":358544},{"y":2023,"v":478600,"taxable":96785,"land":95720,"improvement":382880,"taxableLand":95720,"taxableImprovement":1065,"exemptLand":0,"exemptImprovement":381815},{"y":2024,"v":478600,"taxable":96785,"land":95720,"improvement":382880,"taxableLand":95720,"taxableImprovement":1065,"exemptLand":0,"exemptImprovement":381815},{"y":2025,"v":600000,"taxable":121335,"land":120000,"improvement":480000,"taxableLand":120000,"taxableImprovement":1335,"exemptLand":0,"exemptImprovement":478665},{"y":2026,"v":600000,"taxable":121335,"land":120000,"improvement":480000,"taxableLand":120000,"taxableImprovement":1335,"exemptLand":0,"exemptImprovement":478665},{"y":2027,"v":618000,"taxable":124975,"land":123600,"improvement":494400,"taxableLand":123600,"taxableImprovement":1375,"exemptLand":0,"exemptImprovement":493025}],"taxNow":1698,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"739563","date":"2017-03-21","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2017-03-21","scope":"FOR THE LOT ADJUSTMENT TO CREATE TWO(2) LOTS FROM TWO(2) LOTS AND FOR THE THREE(3) STORY REAR ADDITION OF BOTH LOTS."},{"number":"771879","date":"2017-04-04","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2017-04-04","scope":"FOR DEMOLITION OF THE REAR ONE-STORY SHED. AND FOR THE ERECTION OF REAR ADDITION TO THE EXISTING ATTACHED BUILDING TO INCLUDE NEW ROOF DECK ACCESSED BY THE PILOTHOUSE.(SIZE AND LOCATION AS SHOWN ON THE PLAN)"},{"number":"782827","date":"2017-07-12","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2018-05-03","scope":"FOR THE INTERIOR / EXTERIOR ALTERATIONS AND RENOVATION WITH THE CONSTRUCTION OF THE THREE (3) STORY REAR ADDITION, ROOF DECK ACCESSED BY A PILOTHOUSE, AND THE PLACEMENT OF UNDERPINNING IN AN EXISTING SINGLE FAMILY DWELLING AS PER PLANS,"},{"number":"822783","date":"2017-10-10","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2018-05-03","scope":"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":"832083","date":"2017-11-14","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-05-03","scope":"INSTALL 200AMP SERVICE AND GROUNDING,WIRING THROUGHOUT WITH LIGHTS,SWITCHES,OUTLETS,BATTERY BACKUP,SMOKE/CO DETECTORS,LOW VOLTAGE WIRING OF PHONE CABLE AND DOORBELL AS PER 2008 NEC(EAST DISTRICT)"},{"number":"828165","date":"2017-11-20","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2018-05-01","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, HYDRALIC CALCULATIONS, AND APPROVED BUILDING PERMIT. ANY DEVIATIONS WILL REQUIRE A SEPARATE PERMIT."},{"number":"835644","date":"2017-11-30","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-05-03","scope":"INSTALLING 5\"CURB TRAP,4\"FAI,4\"MAIN DRAIN,1\"WATER SERVICE,1-KITCHEN SINK,1-DISHWASHER,3-TOILETS,3-VANITIES,3-TUBS,1-WATER HEATER AND 1-WASHER-PA1#20172900988-\"SELF-CERTIFICATION'S ARE NO LONGER PERMITTED\" - \"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FEET IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\"THE INSTALLATION WILL COMPLY WITH THE PHILADEPHIA PLUBMING CODE 2004"}],"storyTag":"Renovated & sold on","storyDelta":3.93,"timeline":[{"y":2016,"k":"sale","p":126650},{"y":2017,"k":"appeal","w":"Appeal granted"},{"y":2017,"k":"permit","w":"Zoning"},{"y":2017,"k":"permit","w":"Zoning/use"},{"y":2017,"k":"permit","w":"Addition"},{"y":2017,"k":"permit","w":"Mechanical"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2017,"k":"permit","w":"Suppression"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2018,"k":"sale","p":512000},{"y":2022,"k":"sale","p":625000},{"y":2022,"k":"sale","p":625000}],"rented":true,"licenses":[{"number":"0972640","type":"Rental","status":"Active","businessName":"Lee M Duda","legalName":"Lee M Duda","address":"117 MASTER ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2025-02-28","latestIssueDate":"2026-02-27","expirationDate":"2027-02-27","inactiveDate":null}],"licenseActivity":[{"number":"0972640","type":"Rental","businessName":"Lee M Duda","legalName":"Lee M Duda","issuedDate":"2025-02-28","latestIssueDate":"2026-02-27","closureDate":null,"expirationDate":"2027-02-27","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 25% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $478,600 to $600,000","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":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #771879: 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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (6 STEEPLECHASE LANE, MALVERN PA, 19355).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1920 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.","why":"Philadelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.","action":"Request the current lead certificate or City exemption for every dwelling unit.","url":"https://www.phila.gov/documents/lead-and-healthy-homes-resources-for-landlords/"},{"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. 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"}]}