{"asOf":"2026-07-25T18:40:47.985Z","block":"0-99 JEFFERSON ST","blockUrl":"https://philadelphia.blockreport.homes/block/0-99-jefferson-st","address":"14 JEFFERSON ST","parcelNumber":"182174000","source":"https://property.phila.gov/?p=182174000","ownerType":"investor","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"14 EAST JEFFERSON LLC","coOwner":null,"marketValue":581300,"landAssessment":116260,"improvementAssessment":465040,"livableArea":1896,"yearBuilt":1915,"lastSale":{"price":1,"date":"2024-12-18T05:00:00Z"},"openViolations":0,"violations":[{"number":"VI-2025-003712","date":"2025-01-17","code":"A-701.1/3","title":"NEW USE OCCUPIED PRIOR TO CO","status":"COMPLIED","resolutionDate":"2026-03-31","resolution":"COMPLIED - PERMIT OBTAINED"},{"number":"VI-2025-003711","date":"2025-01-17","code":"A-301.1/65","title":"NEW USE","status":"COMPLIED","resolutionDate":"2026-03-31","resolution":"COMPLIED - PERMIT OBTAINED"}],"violationCases":[{"number":"CF-2025-000787","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"QOL NPU AFTER HOURS INVESTIGATOR","status":"CLOSED","createdDate":"2025-01-06","completedDate":"2026-03-31","violations":[{"number":"VI-2025-003712","date":"2025-01-17","code":"A-701.1/3","title":"NEW USE OCCUPIED PRIOR TO CO","status":"COMPLIED","resolutionDate":"2026-03-31","resolution":"COMPLIED - PERMIT OBTAINED"},{"number":"VI-2025-003711","date":"2025-01-17","code":"A-301.1/65","title":"NEW USE","status":"COMPLIED","resolutionDate":"2026-03-31","resolution":"COMPLIED - PERMIT OBTAINED"}]}],"violYears":[{"y":2025,"n":2,"worst":null}],"investigations":[{"caseNumber":"CF-2025-000787","date":"2025-01-24","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-000787","date":"2026-03-31","type":null,"status":"PASSED"}],"inspYears":[{"y":2025,"fails":1,"passes":0},{"y":2026,"fails":0,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.972845781440945,"lng":-75.13468441604684,"geom":{"type":"Polygon","coordinates":[[[-75.134738269,39.972762584],[-75.134681703,39.972938825],[-75.134630712,39.97292941],[-75.134686771,39.972752738],[-75.134738269,39.972762584]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":2,"baths":2,"stories":2,"lotArea":947,"zoning":"CMX3","grade":"C","basement":"C","heater":"A","centralAir":true,"extCond":"4","intCond":"2","garage":null,"homestead":false,"mail":"14 E JEFFERSON ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[{"type":"LIRB Violation Appeal","grounds":"See attached","status":"Closed","outcome":"Withdrawn","date":"2026-01-13","number":"HA-2025-000585","relatedPermit":null},{"type":"ZBA Permit Denial - Special Exception","grounds":"Special exception for the proposed use, Assembly and Entertainment, within an existing structure.\n\nNo change to previously approved uses.","status":"Completed","outcome":"Granted with conditions","date":"2025-08-01","number":"ZP-2025-000626","relatedPermit":"ZP-2025-000626"},{"type":"PAB Permit Denial","grounds":null,"status":"Completed","outcome":"Approved","date":"2025-11-06","number":"CP-2025-004914","relatedPermit":null}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":112000,"taxable":112000,"land":14589,"improvement":97411,"taxableLand":14589,"taxableImprovement":97411,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":112000,"taxable":112000,"land":35358,"improvement":76642,"taxableLand":35358,"taxableImprovement":76642,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":112000,"taxable":112000,"land":35358,"improvement":76642,"taxableLand":35358,"taxableImprovement":76642,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":113300,"taxable":113300,"land":35768,"improvement":77532,"taxableLand":35768,"taxableImprovement":77532,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":405100,"taxable":360100,"land":110450,"improvement":294650,"taxableLand":110450,"taxableImprovement":249650,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":405100,"taxable":360100,"land":110450,"improvement":294650,"taxableLand":110450,"taxableImprovement":249650,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":405100,"taxable":360100,"land":110450,"improvement":294650,"taxableLand":110450,"taxableImprovement":249650,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":495000,"taxable":415000,"land":99000,"improvement":396000,"taxableLand":99000,"taxableImprovement":316000,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":495000,"taxable":495000,"land":99000,"improvement":396000,"taxableLand":99000,"taxableImprovement":396000,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":603400,"taxable":603400,"land":120680,"improvement":482720,"taxableLand":120680,"taxableImprovement":482720,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":603400,"taxable":603400,"land":120680,"improvement":482720,"taxableLand":120680,"taxableImprovement":482720,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":581300,"taxable":581300,"land":116260,"improvement":465040,"taxableLand":116260,"taxableImprovement":465040,"exemptLand":0,"exemptImprovement":0}],"taxNow":8446,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"843535","date":"2018-01-08","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2018-07-25","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":"840994","date":"2018-01-08","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2018-07-25","scope":"EZ PERMIT STADARDS ALTERATIONS/RE-ROOF- FOR ALTERATIONS TO AN EXISTING ONE FAMILY DWELLING AS PER ATTACHED STANDARDS. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"852959","date":"2018-02-21","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-04-05","scope":"INSTALL 200A, 40- CIRCUIT SERVICE, INCLUDING SERVICE CABLE, METER SOCKET AND GROUNDING.... PER 2008 NEC FOR A ONE FAMILY BUILDING"},{"number":"860161","date":"2018-03-16","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-07-16","scope":"REWIRE 2ND FLOOR LIVING SPACE WITH NEW LIGHTS,RECEPTS,SWITCHES,FIXTURES,SMOKES/CO DETECTOR AND NO LOW VOLTAGE ON AN EXISTING 200AMP SERVICE AS PER 2008 NEC (EAST DISTRICT)"},{"number":"868490","date":"2018-04-19","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-07-25","scope":"REPLACE MAIN DRAIN IN BASEMENT,RAIN LEADERS AND WATER AND DRAIN LINES TO FIXTURES (SFD)THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"ZP-2025-000626","date":"2025-07-23","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Assembly and Entertainment"},{"number":"CP-2025-004914","date":"2026-01-08","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2026-03-26","scope":"For a Level II Alteration to Remove/replace existing garage door and install new pair of doors with sidelight and transom in existing opening for proposed accessible entrance into 1st floor space. For Use as Assembly and Entertainment with previously approved Single-Family household living above. As per approved plans. *******************As per Zoning Permit ZP-2025-000626 ZBA variance MI-2025-001506 With provisos: \"(1) Studio rental permitted from 10:30 AM to 9:30 PM daily. (2) Events permitted from 6 PM to 9:30 PM, Sunday to Thursday, and from 7 PM to 10:30 PM on Friday and Saturday.\" ***************************************************************************************************************************"},{"number":"EP-2026-000853","date":"2026-02-17","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2026-02-27","scope":"INSTALLATION OF FIRE ALARM SYSTEM FOR MIXED OCCUPANCY AS PER 2016 NFPA 72"}],"storyTag":"Renovated & sold on","storyDelta":1.84,"timeline":[{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2023,"k":"sale","p":639000},{"y":2025,"k":"viol","w":"2 L&I violations"},{"y":2025,"k":"permit","w":"Change of Use"},{"y":2025,"k":"appeal","w":"Appeal granted with conditions"},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2025,"k":"appeal","w":"Appeal approved"},{"y":2026,"k":"permit","w":"Addition and/or Alteration"},{"y":2026,"k":"appeal","w":"Appeal withdrawn"},{"y":2026,"k":"permit","w":"Addition and/or Alteration"},{"y":2026,"k":"insp","w":"Inspection passed"}],"rented":false,"licenses":[{"number":"227541","type":"Rental","status":"Inactive","businessName":"CONTE DAVID & CAROL","legalName":"CONTE DAVID & CAROL","address":"14 JEFFERSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2003-03-13","latestIssueDate":"2007-02-02","expirationDate":"2008-02-29","inactiveDate":"2012-12-22"},{"number":"1010458","type":"Special Assembly Occupancy","status":"Active","businessName":"Lockwood Entertainment Incorporated","legalName":"Lockwood Entertainment Incorporated","address":"14 JEFFERSON ST","revenueCode":"3006","rentalCategory":null,"units":null,"issuedDate":"2026-06-16","latestIssueDate":"2026-06-16","expirationDate":"2028-06-15","inactiveDate":null}],"licenseActivity":[{"number":"1010458","type":"Special Assembly Occupancy","businessName":"Lockwood Entertainment Incorporated","legalName":"Lockwood Entertainment Incorporated","issuedDate":"2026-06-16","latestIssueDate":"2026-06-16","closureDate":null,"expirationDate":"2028-06-15","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"227541","type":"Rental","businessName":"CONTE DAVID & CAROL","legalName":"CONTE DAVID & CAROL","issuedDate":"2003-03-13","latestIssueDate":"2007-02-02","closureDate":"2012-12-22","expirationDate":"2008-02-29","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 3 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2023","permit activity in 2025, 2026"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 258% in 2020, but no matching permit appears in the property timeline.","evidence":["assessment moved from $113,300 to $405,100","no permit shown in 2019-2021"],"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":"Appeal #ZP-2025-000626: Completed · Granted with conditions; related permit ZP-2025-000626. The history also contains “NEW USE OCCUPIED PRIOR TO CO.”","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Mar 31, 2026.","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":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 2 historical violations 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. 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"}]}