{"asOf":"2026-07-27T11:20:32.702Z","block":"100-199 MASTER ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-master-st","address":"121 MASTER ST","parcelNumber":"182170400","source":"https://property.phila.gov/?p=182170400","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":"METTIAS MARY A","coOwner":null,"marketValue":540000,"landAssessment":108000,"improvementAssessment":432000,"livableArea":1910,"yearBuilt":2017,"lastSale":{"price":515000,"date":"2017-09-29T04:00:00Z"},"openViolations":0,"violations":[{"number":"4180879","date":"2016-12-22","code":"A-302.11/1","title":"PERMB- WK DONE W/O NOTIFY INSP","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"726816","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"violations":[{"number":"4180879","date":"2016-12-22","code":"A-302.11/1","title":"PERMB- WK DONE W/O NOTIFY INSP","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2016,"n":1,"worst":null}],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.972152999635085,"lng":-75.13604821920067,"geom":{"type":"Polygon","coordinates":[[[-75.13604953,39.972237882],[-75.135997457,39.97222837],[-75.136046909,39.972068118],[-75.136098981,39.972077629],[-75.13604953,39.972237882]]]},"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":960,"zoning":"RSA5","grade":"B","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"121 W MASTER ST, PHILADELPHIA PA, 19122","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":6600,"taxable":6600,"land":6600,"improvement":0,"taxableLand":6600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":40000,"taxable":40000,"land":40000,"improvement":0,"taxableLand":40000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":515000,"taxable":149350,"land":149350,"improvement":365650,"taxableLand":149350,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":365650},{"y":2019,"v":515000,"taxable":149300,"land":149300,"improvement":365700,"taxableLand":149300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":365700},{"y":2020,"v":511300,"taxable":148227,"land":148227,"improvement":363073,"taxableLand":148227,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":363073},{"y":2021,"v":511300,"taxable":148227,"land":148227,"improvement":363073,"taxableLand":148227,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":363073},{"y":2022,"v":511300,"taxable":148227,"land":148227,"improvement":363073,"taxableLand":148227,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":363073},{"y":2023,"v":574200,"taxable":114840,"land":114840,"improvement":459360,"taxableLand":114840,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":459360},{"y":2024,"v":574200,"taxable":114840,"land":114840,"improvement":459360,"taxableLand":114840,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":459360},{"y":2025,"v":684800,"taxable":136960,"land":136960,"improvement":547840,"taxableLand":136960,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":547840},{"y":2026,"v":684800,"taxable":136960,"land":136960,"improvement":547840,"taxableLand":136960,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":547840},{"y":2027,"v":540000,"taxable":180000,"land":108000,"improvement":432000,"taxableLand":108000,"taxableImprovement":72000,"exemptLand":0,"exemptImprovement":360000}],"taxNow":1917,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"726816","date":"2016-11-23","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"COMPLETED","completedDate":"2017-08-18","scope":"CONSTRUCT THREE STORY ATTACHED STRUCTURE WITH CELLAR,ROOF DECK AND ACCESS PILOT HOUSE (STAIRS AND LANDING ONLY)"},{"number":"726815","date":"2016-11-23","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2016-11-23","scope":"ERECT THREE STORY, ATTACHED STRUCTURE WITH CELLAR, ROOF DECK, AND PILOT HOUSE (FOR STAIRS AND LANDING ONLY)"},{"number":"754320","date":"2017-02-15","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2017-08-21","scope":"FOR THE INSTALLATION OF AN AUTOMATIC FIRE SUPPRESSION SYSTEM IN ACCORDANCE WITH NFPA 13D SYSTEM THROUGHOUT NEW THREE (3) STORY TOWNHOUSE TO INCLUDE NEW 1-INCH COMBINED LINE AS PER APPROVED PLANS."},{"number":"774361","date":"2017-04-11","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2017-08-16","scope":"INSTALLATION OF NEW HVAC SYSTEM BRYANT 80,000 BTU GAS FURNACE 95.5% EFF WITH BRYANT 13 SEER 4 TON CENTRAL AIR CONDITIONING SYSTEM NECESSARY DUCTWORK (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":"776346","date":"2017-04-19","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-05-09","scope":"INSTALL 1\" WATER SERVICE,5\" LATERAL,5\" CURB TRAP,4\" MAIN DRAIN AND 4\"FAI PA20171012443 (SFD) SELF CERTIFICATION'S ARE NO LONGER PERMITTED\",\"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FT IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""},{"number":"776902","date":"2017-04-20","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-08-21","scope":"200AMP SERVICE AND GROUND WIRING THROUGHOUT OF SWITCHES LIGHTS OUTLETS AND SMOKE CO BY 2008 NEC"},{"number":"776905","date":"2017-04-20","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-08-16","scope":"INSTALLING 1 KS, 1 DISPOSAL 1 DISHWASHER, 3 TOILETS 3 VANITYS 3 BATHTUBD 1 WASHERS."},{"number":"778087","date":"2017-04-25","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-08-16","scope":"3 FULL BATHS,1 KITCHEN AND LAUNDRY (SFD)THE INSTALLATION SHALL COMPLY WITH THE PHILADELPHIA PLUMBING CODE, 2004"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2016,"k":"land","p":126700},{"y":2016,"k":"viol","w":"L&I violation"},{"y":2016,"k":"permit","w":"New construction"},{"y":2016,"k":"permit","w":"Zoning/use"},{"y":2017,"k":"permit","w":"Suppression"},{"y":2017,"k":"permit","w":"Mechanical"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"sale","p":515000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #726815: 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/"},{"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"}]}