{"asOf":"2026-07-26T15:25:44.889Z","block":"2200-2299 PALETHORP ST","blockUrl":"https://philadelphia.blockreport.homes/block/2200-2299-palethorp-st","address":"2235 PALETHORP ST","parcelNumber":"191102500","source":"https://property.phila.gov/?p=191102500","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"25","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"BOROWSKY MATTHEW","coOwner":"GELMAN BARBARA","marketValue":387000,"landAssessment":77400,"improvementAssessment":309600,"livableArea":1358,"yearBuilt":2020,"lastSale":{"price":375000,"date":"2022-06-24T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.98452607519501,"lng":-75.13566766043797,"geom":{"type":"Polygon","coordinates":[[[-75.135584615,39.984531675],[-75.135591619,39.984499655],[-75.135750229,39.984519887],[-75.135742453,39.984552895],[-75.135584615,39.984531675]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19133","beds":3,"baths":2,"stories":3,"lotArea":540,"zoning":"RSA5","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"2235 PALETHORP ST, PHILADELPHIA PA, 19133","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":2000,"taxable":2000,"land":2000,"improvement":0,"taxableLand":2000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":7600,"taxable":7600,"land":7600,"improvement":0,"taxableLand":7600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":7600,"taxable":7600,"land":7600,"improvement":0,"taxableLand":7600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":7600,"taxable":7600,"land":7600,"improvement":0,"taxableLand":7600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":7600,"taxable":7600,"land":7600,"improvement":0,"taxableLand":7600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":7600,"taxable":7600,"land":7600,"improvement":0,"taxableLand":7600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":339500,"taxable":98500,"land":98500,"improvement":241000,"taxableLand":98500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":241000},{"y":2023,"v":315900,"taxable":63180,"land":63180,"improvement":252720,"taxableLand":63180,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":252720},{"y":2024,"v":315900,"taxable":63180,"land":63180,"improvement":252720,"taxableLand":63180,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":252720},{"y":2025,"v":359800,"taxable":71900,"land":71900,"improvement":287900,"taxableLand":71900,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":287900},{"y":2026,"v":359800,"taxable":71900,"land":71900,"improvement":287900,"taxableLand":71900,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":287900},{"y":2027,"v":387000,"taxable":77400,"land":77400,"improvement":309600,"taxableLand":77400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":309600}],"taxNow":1006,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1032830","date":"2020-02-25","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2020-02-25","scope":"ERECTION OF AN ATTACHED STRUCTURE WITH ROOF ACCESS STRUCTURE FOR USE AS SINGLE FAMILY DWELLLING WITH ROOF DECK ABOVE THIRD FLOOR LEVEL ACCESSED BY PILOT HOUSE. (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"1032831","date":"2020-02-25","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2020-04-13","scope":"ERECTION OF AN ATTACHED STRUCTURE FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. SHEETING AND SHORING AS PRESCRIBED IN GEO TECH REPORT. SEPARATE PERMITS REQUIRED FOR ELECTRICAL, MECHANICAL, PLUMBING AND SPRINKLER (13D) WORK. (UNDERPINNNING IS NOT PART OF THIS PERMIT). ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2018 IECC. PRIOR TO ISSUANCE OF C.O SUBMITTAL OF AIR BARRIER CHECKLIST AND ENVELOPE TESTING CERTIFICATE IS REQUIRED. BOTH TO BE COMPLETED BY AN APPROVED PARTY."},{"number":"FP-2021-000071","date":"2021-02-15","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2021-11-04","scope":"For installation of auto wet sprinkler system throughout per NFPA 13D with 1\" fire service line to serve the new 3-story townhouse as per approved plans."},{"number":"PP-2021-008999","date":"2021-05-25","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-11-04","scope":"One family Dwelling: Exterior Includes: New sewer, House Drain, Fresh Air Inlet, Curb Traps, Back Yard Drain, Combined Domestic Water & Fire. Interior: 1 Kitchen, 1 Laundry, 1 HWH, 2 Hose Bibs, 2 Showers, 1 Tub, 3 Toilets, 4 Vanity"},{"number":"EP-2021-006442","date":"2021-06-21","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-11-05","scope":"Install 200a main service. install 40 circuit main breaker panel. Install all wiring throughout single family dwelling. Install cable tv wiring AS PER NEC 2014"},{"number":"MP-2021-004079","date":"2021-07-06","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-11-05","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. EACH HVAC UNIT TO BE SELF-CONTAINED WITHIN EACH DWELLING UNIT. NO PENETRATIONS OF RATED ASSEMBLIES. HVAC system being installed: Install (1) One 92% EFF 60,000 BTU Gas furnace exhausted via direct vent to the exterior (back) install ductwork, grilles, registers and diffusers, installing (1) One 2-Ton Coil & (1) One 2-Ton 13 SEER A/C condenser located on a pad at the rear of the building. (SFD) Residential Bldg. Permit #RF-1032831"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2019,"k":"land","p":14500},{"y":2020,"k":"permit","w":"Zoning/use"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"New Construction or Additions"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2022,"k":"sale","p":375000}],"rented":true,"licenses":[{"number":"276977","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"CARL NEW","legalName":"CARL NEW","address":"2235 PALETHORP ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2004-05-10","latestIssueDate":"2010-03-08","expirationDate":"2011-02-28","inactiveDate":"2012-12-22"},{"number":"0986433","type":"Rental","status":"Active","businessName":"Matthew Borowsky","legalName":"Matthew Borowsky","address":"2235 PALETHORP ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2025-08-15","latestIssueDate":"2025-08-15","expirationDate":"2026-08-14","inactiveDate":null}],"licenseActivity":[{"number":"0986433","type":"Rental","businessName":"Matthew Borowsky","legalName":"Matthew Borowsky","issuedDate":"2025-08-15","latestIssueDate":"2025-08-15","closureDate":null,"expirationDate":"2026-08-14","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"276977","type":"Vacant Residential Property / Lot","businessName":"CARL NEW","legalName":"CARL NEW","issuedDate":"2004-05-10","latestIssueDate":"2010-03-08","closureDate":"2012-12-22","expirationDate":"2011-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #1032830: 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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Vacant Residential Property / Lot #276977: Inactive since Dec 22, 2012","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"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"}]}