{"asOf":"2026-07-25T21:55:35.503Z","block":"300-399 JEFFERSON ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-jefferson-st","address":"300 JEFFERSON ST","parcelNumber":"182175605","source":"https://property.phila.gov/?p=182175605","ownerType":"investor","kind":"multi-family","isHouse":false,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"25","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"ROW MODERN","useLabel":"Multi-family","owner":"300 JEFFERSON STREET PART","coOwner":null,"marketValue":772600,"landAssessment":154520,"improvementAssessment":618080,"livableArea":3054,"yearBuilt":2020,"lastSale":null,"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97369470670409,"lng":-75.14102224518639,"geom":{"type":"Polygon","coordinates":[[[-75.141044404,39.973661441],[-75.141099539,39.973652958],[-75.141114877,39.973708583],[-75.140944652,39.973737226],[-75.140929787,39.97368129],[-75.141044404,39.973661441]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19122","beds":5,"baths":4,"stories":3,"lotArea":1008,"zoning":"RM1","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":null,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2023,"v":790000,"taxable":158000,"land":158000,"improvement":632000,"taxableLand":158000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":632000},{"y":2024,"v":790000,"taxable":158000,"land":158000,"improvement":632000,"taxableLand":158000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":632000},{"y":2025,"v":790000,"taxable":158000,"land":158000,"improvement":632000,"taxableLand":158000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":632000},{"y":2026,"v":790000,"taxable":158000,"land":158000,"improvement":632000,"taxableLand":158000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":632000},{"y":2027,"v":772600,"taxable":154520,"land":154520,"improvement":618080,"taxableLand":154520,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":618080}],"taxNow":2212,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"966284","date":"2019-06-05","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2020-07-17","scope":"PROPOSED NEW 3 STORY RESIDENTIAL STRUCTURE WITH CELLAR, BAYS AT 2ND & 3RD FLOORS, PILOT HOUSE AND ROOF DECK TO BE USED AS A 2 FAMILY DWELLING - AS PER PLANS."},{"number":"997060","date":"2019-07-26","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-05-06","scope":"INSTALL 300AMP SERVICE, WIRE THROUGHOUT, ALSO OUTLETS, LIGHT FIXTURES, SWITCHES, GFCI'S, SMOKE AND CARBON DETECTORS AS PER 2014 NEC."},{"number":"1011913","date":"2019-09-19","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2020-07-17","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans."},{"number":"1012128","date":"2019-10-29","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2020-07-17","scope":"FOR THE INSTALLATION OF AN AUTOMATIC WET SPRINKLER SYSTEM THROUGHOUT A THREE (3) STORY TWO-FAMILY DWELLING TO INCLUDE A NEW TWO (2) INCH FIRE SERVICE LINE AND A NEW TWO (2) INCH BACKFLOW PREVENTION DEVICE AS PER PLANS AND IN ACCORDANCE WITH NFPA 13R. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."},{"number":"1028679","date":"2019-11-19","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2020-07-17","scope":"INSTALL 1\" WATER LINES 5\" CURB TRAP 4\" MAIN DRAIN 4: FAI AS PER 2004 PPC"},{"number":"ZP-2020-007315","date":"2020-11-06","work":"Lot Line Relocation","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE RELOCATION OF LOT LINES TO COMBINE THREE (3) EXISTING LOTS ( 300 JEFFERSON ST, 302 JEFFERSON ST AND 304 JEFFERSON ST) INTO ONE (1) LOT. SIZE AND LOCATION AS SHOWN ON PLANS."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"New Construction or Additions"},{"y":2020,"k":"permit","w":"Lot Line Relocation"}],"rented":true,"licenses":[{"number":"913893","type":"Rental","status":"Active","businessName":"300 Jefferson St Partners LLC","legalName":"300 Jefferson St Partners LLC","address":"300 JEFFERSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2023-01-05","latestIssueDate":"2025-11-21","expirationDate":"2027-01-04","inactiveDate":null}],"licenseActivity":[{"number":"913893","type":"Rental","businessName":"300 Jefferson St Partners LLC","legalName":"300 Jefferson St Partners LLC","issuedDate":"2023-01-05","latestIssueDate":"2025-11-21","closureDate":null,"expirationDate":"2027-01-04","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-24","units":2,"signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"The record identifies more than one dwelling/use.","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":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"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":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as multi-family. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"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"}]}