2026 assessment
$18K
OPA value, not a listing price
Property report
231-35 N 2nd St
1 story120 sqftCMX3built 2006
Property at a glanceGarage
J&M Old City Park LLC
2027 published assessment
$21K
Future roll, not the current tax bill
Location
200 block of N 2nd St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $21,400. It is not yet the billed-year tax basis.
- OPA assessment · 2016$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$14K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$18K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$18K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$21K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2008-04-30UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2008-10-16Fast form buildingThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2011-09-01UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2012-03-15UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-12-07UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2018-04-26UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Appeal · 2008-04-23Zoning board appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
- Appeal · 2012-02-28Zoning board appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentAppealPermit
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record8 events · exact dates, newest first
- PermitUse
- PermitUse
- PermitUse
- AppealZoning board appeal
- PermitUse
- PermitFast form building
- PermitUse
- AppealZoning board appeal
Verify the public record
Property tax
$252/year estimated property tax
2026 taxable assessment $18,000 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $21,400. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8880307602026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Commercial property
Garage, recorded in the City's garage category. The public record and owner trail follow.
What it is
Garage
Condo Parking Space
Owner
J&M Old City Park LLC
Corridor
Old City
city commercial corridor
Interior area
120 sqft
Stories
1
Built
2006
Zoning
CMX3
Recorded owner
Who's behind it
J&M Old City Park LLC · corporate / LLC owner
• Tax bills mail to 42 Cambridge Rd, Haverford PA, 19041 — outside Philadelphia
Block context
200 block of N 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 231-35 N 2nd St · 231-35 N 2nd St
L&I licenses checked through Jul 24, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 8 dated rows
- PermitUse
Permit 869322 · COMPLETED
FOR THE PARKING AGREEMENT OF EIGHT(8) PARKING SPACE FOR THE OCCUPANTS OF 312-14 N 2ND ST, ON A PUBLIC PARKING LOT (231 N 02ND STREET) WITH PREVIOUSLY APPROVED 207 PARKING SPACES(AP # 375283) INCLUDING SIX(6) ADA SPACES.(PARKING SPACES ALLOCATED - 501, 502, 503, 504, 505, 506, 507 AND 508)
- PermitUse
Permit 741616 · COMPLETED
FOR THE PARKING AGREEMENT OF FIVE(5) PARKING SPACES INCLUDING ONE(1) ADA SPACE FOR THE OCCUPANTS OF 222 VINE STREET , ON A PUBLIC PARKING LOT ( 231 N 02ND STREET) WITH PREVIOUSLY APPROVED 207 PARKING SPACES(AP # 375283) INCLUDING SIX(6) ADA SPACES.
- PermitUse
Permit 375283 · COMPLETED
USE CHANGE ONLY FOR USE OF 207 SPACES AS PU8BLIC PARKING SPACES
- AppealZoning board appeal
Appeal 16993 · CLOSED · Granted with conditions
Related permit 375283 · PERMIT FOR A 207 SPACE PUBLIC PARKING GARAGE IN THE SAME BUILDING WITH AN EXISTING 73 SPACE PRIVATE PARKING GARAGE ( VALET SERVICE ) AND VACANT COMMERCIAL SPACE AT GROUND LEVEL ( USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY ).
- PermitUse
Permit 357292 · COMPLETED
FOR A PUBLIC SPACES FOR 10 SPACES.
- PermitFast form building
Permit 183180 · COMPLETED
- PermitUse
Permit 139209 · COMPLETED
SAME USE WITH 100 SPACES FOR PUBLIC PARKING
- AppealZoning board appeal
Appeal 5079 · CLOSED · Granted with conditions
Related permit 139209 · PERMIT FOR A 100 SPACE PARKING GARAGE IN THE SAME BUILDING WITH AN EXISTING 180 SPACE PRIVATE PARKING GARAGE (VALET SERVICE) AND VACANT COMMERCIAL SPACE AT GROUND LEVEL (USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY).
Unavailable when this report assembled: certifications. Unavailable does not mean no record.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 11:19 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: unavailable. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)