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19104","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":259200,"taxable":0,"land":59752,"improvement":199448,"taxableLand":0,"taxableImprovement":0,"exemptLand":59752,"exemptImprovement":199448},{"y":2017,"v":259200,"taxable":0,"land":38880,"improvement":220320,"taxableLand":0,"taxableImprovement":0,"exemptLand":38880,"exemptImprovement":220320},{"y":2018,"v":259200,"taxable":0,"land":38880,"improvement":220320,"taxableLand":0,"taxableImprovement":0,"exemptLand":38880,"exemptImprovement":220320},{"y":2019,"v":408700,"taxable":0,"land":61305,"improvement":347395,"taxableLand":0,"taxableImprovement":0,"exemptLand":61305,"exemptImprovement":347395},{"y":2020,"v":424600,"taxable":0,"land":63690,"improvement":360910,"taxableLand":0,"taxableImprovement":0,"exemptLand":63690,"exemptImprovement":360910},{"y":2021,"v":424600,"taxable":0,"land":63690,"improvement":360910,"taxableLand":0,"taxableImprovement":0,"exemptLand":63690,"exemptImprovement":360910},{"y":2022,"v":424600,"taxable":0,"land":63690,"improvement":360910,"taxableLand":0,"taxableImprovement":0,"exemptLand":63690,"exemptImprovement":360910},{"y":2023,"v":621200,"taxable":0,"land":124240,"improvement":496960,"taxableLand":0,"taxableImprovement":0,"exemptLand":124240,"exemptImprovement":496960},{"y":2024,"v":621200,"taxable":0,"land":124240,"improvement":496960,"taxableLand":0,"taxableImprovement":0,"exemptLand":124240,"exemptImprovement":496960},{"y":2025,"v":801900,"taxable":0,"land":160380,"improvement":641520,"taxableLand":0,"taxableImprovement":0,"exemptLand":160380,"exemptImprovement":641520},{"y":2026,"v":801900,"taxable":0,"land":160380,"improvement":641520,"taxableLand":0,"taxableImprovement":0,"exemptLand":160380,"exemptImprovement":641520},{"y":2027,"v":706400,"taxable":0,"land":141280,"improvement":565120,"taxableLand":0,"taxableImprovement":0,"exemptLand":141280,"exemptImprovement":565120}],"taxNow":0,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"CP-2024-004052","date":"2025-07-31","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"FOR LEVEL I ALTERATION TO THE EXISTING ATTCHED STRUCTURE FOR USE AS A FOUR FAMILY DWELLING UNITS. BUILDING IS NOT SPRINKLERED. SEPARATE PERMITS REQUIRED FOR MEP WORK."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2012,"k":"viol","w":"11 L&I violations"},{"y":2013,"k":"viol","w":"26 L&I violations"},{"y":2013,"k":"insp","w":"L&I: 9 failed, 4 passed"},{"y":2014,"k":"viol","w":"8 L&I violations"},{"y":2014,"k":"insp","w":"L&I: 4 failed, 1 passed"},{"y":2025,"k":"viol","w":"5 L&I violations"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2026,"k":"insp","w":"Inspection failed ×2"}],"rented":false,"licenses":[{"number":"270778","type":"Rental","status":"Inactive","businessName":"PEOPLES EMERGENCY CENTER","legalName":"PEOPLES EMERGENCY CENTER","address":"3942-44 LANCASTER AVE","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":4,"issuedDate":"2004-09-22","latestIssueDate":"2024-05-02","expirationDate":"2025-02-28","inactiveDate":"2025-04-29"}],"licenseActivity":[{"number":"270778","type":"Rental","businessName":"PEOPLES EMERGENCY CENTER","legalName":"PEOPLES EMERGENCY CENTER","issuedDate":"2004-09-22","latestIssueDate":"2024-05-02","closureDate":"2025-04-29","expirationDate":"2025-02-28","inactiveDate":"2025-04-29","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["5 open L&I violations","failed L&I inspection activity in 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: CP-2024-004052 (Issued).","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"attention","title":"5 open L&I violations","finding":"50 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"rental-status","level":"verify","title":"Residential form does not establish rental use","finding":"OPA classifies the parcel as multi-family; no active Rental License row matched.","why":"A multi-unit or mixed-use classification does not prove that space is currently rented. If dwelling space is rented, Philadelphia generally requires a current Rental License and related occupancy, tax, violation, and lead compliance.","action":"Confirm actual occupancy first; if any unit is rented, verify the license and legal unit count with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"17 failed, 5 passed, and 2 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Apr 9, 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":"full-tax-exemption","level":"verify","title":"OPA shows a full exemption; its legal basis is unverified","finding":"OPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.","why":"Full OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.","action":"Confirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.","url":"https://www.phila.gov/departments/office-of-property-assessment/tax-exemptions-and-abatements/"},{"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/"},{"id":"building-certifications","level":"clear","title":"Filed system certifications are current in this dataset","finding":"Fire Alarm Certification: Certified through Mar 25, 2027; Sprinkler Certification: Certified through Mar 4, 2027","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Confirm the certificate covers every applicable system and remains accepted by L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"}],"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"}]}