2026 assessment
$388K
OPA value, not a listing price
House report
2523 S 2nd St
3 bd2 ba1,403 sqftRSA5built 2016
Property at a glanceHouse
Owner-occupancy signal
ZIP 19148 area
Pennsport · Lower Moyamensing
2500 block of S 2nd St
Assessment and City record timeline
Published City assessments for this house against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2016$11K 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$36K 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$230K 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$253K 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$274K 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$274K 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$274K 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$356K 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$356K 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$388K 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$388K 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$298K 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 ↗
- Deed / sale · 2016Deed / sale $255KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2024Deed / sale $335KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2013-10-04Zoning/useThis 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 · 2014-03-31New constructionThis 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 · 2014-09-17PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2014-09-22MechanicalThis 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 · 2014-10-02ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2014-12-23SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2015-04-01AdministrativeThis 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 ↗
- L&I violation · 2010-04-28CLIP VIOLATION NOTICEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2010-04-28VACANT LOT STANDARDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2012-10-25CLIP VIOLATION NOTICEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2012-10-25EXT A-VACANT LOT CLEAN/MAINTAIA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2013-04-19CLIP VIOLATION NOTICEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2013-04-19EXT A-VACANT LOT CLEAN/MAINTAIA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2013-06-24CLIP VIOLATION NOTICEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2013-06-24EXT A-VACANT LOT CLEAN/MAINTAIA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- License · 2012-12-20STEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2015-04-29STEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentBlock median & rangeZIP 19148 (Pennsport · Lower Moyamensing) medianAssessmentDeed / saleL&I violationPermitLicense
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 record19 events · exact dates, newest first
- Deed / saleDeed / sale $335K
- Deed / saleDeed / sale $255K
- LicenseSTEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration marked inactive
- PermitAdministrative
- PermitSuppression
- PermitElectrical
- PermitMechanical
- PermitPlumbing
- PermitNew construction
- PermitZoning/use
- L&I violationCLIP VIOLATION NOTICE
- L&I violationEXT A-VACANT LOT CLEAN/MAINTAI
- L&I violationCLIP VIOLATION NOTICE
- L&I violationEXT A-VACANT LOT CLEAN/MAINTAI
- LicenseSTEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration initially issued
- L&I violationCLIP VIOLATION NOTICE
- L&I violationEXT A-VACANT LOT CLEAN/MAINTAI
- L&I violationCLIP VIOLATION NOTICE
- L&I violationVACANT LOT STANDARD
Flags: material assessment exemption; legal basis and term unverified. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$3,616/year estimated property tax
2026 taxable assessment $258,333 × 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 $297,700. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 3912749002026 OPA taxes $258,333 of $387,500 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →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.”
The assessment exemption gap
OPA's 2026 roll shows a partial assessment exemption. The annual difference is measurable; the reason for it and what happens after a sale are not established here.
$258,333 taxable basis
Difference to verify+$1,808/year
$387,500 scenario basis
The assessment roll does not identify
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($387,500 assessed − $129,167 exempt) × 1.3998% ≈ $3,616/year
Full-assessment scenario: $387,500 × 1.3998% ≈ $5,424/year
Do not treat the full-assessment scenario as inevitable or assume the current relief transfers. Obtain the approval history and verify the live Tax Center account before relying on either number.
The property, on paper
OPA physical field record.
Bedrooms
3
Bathrooms
2
Interior
1,403 sqft
livable area
Lot
741 sqft
Basement
Full, finished
city code A
Heat
Forced hot air
city code A
Central air
Yes
Exterior condition
Above average
city code 3
Above averageBelow average
Interior condition
Above average
city code 3
Above averageBelow average
Quality grade
C
assessor's grade
ABCDE
Zoning
RSA5
city zoning code
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Block context
2500 block of S 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 2521 S 2nd St · 2525 S 2nd St
L&I license dates · data through Jul 25, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 25, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
STEFANIE EMANUELInactive
Vacant Residential Property / Lot · Initial issue date Dec 20, 2012 · Terminal license date Apr 29, 2015
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 19 dated rows
- Recorded transfer$335K transfer
2024
- Recorded transfer$255K transfer
2016
- License terminal eventSTEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration marked inactive
License 580398 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitAdministrative
Permit 588063 · COMPLETED
ADMINISTRATIVE PERMIT TO AMEND A/P# 502208 TO CHANGE THIRD FLOOR FRONT TO ONE WINDOW AND DOOR WITH A JULIETE BALCONY RAILING PER SUBMITTED PLAN. NO OTHER WORK UNDER THIS PERMIT APPLICATION.(NO ROOF DECK)
- PermitSuppression
Permit 579963 · COMPLETED
INSTALLATION OF A ONE (1) INCH COMBINED FIRE SERVICE LINE WITH 1 INCH WATER METER.INSTALLATION OF FIRE SUPRESSION SPRINKLER SYSTEM IN ACCORDANCE WITH NFPA 13D.
- PermitElectrical
Permit 565762 · COMPLETED
INSTALL 200AMP SINGLE PHASE 240V SERVICE WIRE 24 LIGHT FIXTURES,13 SWS,35 RECEPTACLES,1 A/C OUTLET AND 8 SMOKES PER 2008 NEC (SFD)
- PermitMechanical
Permit 563255 · COMPLETED
INSTALL (1) 95% 90,000 BTU GAS FURNANCE RHEEM 3 TON A.C. UNIT, ALL NECESSARY DUCT WORK THROUGHOUT HOUSE.
- PermitPlumbing
Permit 562274 · COMPLETED
NEW PLUMBING THROUGHOUT 5" CURB TRAP T0O BASEMENT WALL, 2-TOILET, 2-SHOWER, 2-LAVS, 1-KITCHEN, 1-LAUNDRY & 1-WASH MACHINE (SFD) PA0142600154 SELF-CERIFICATION'S ARE NO LONGER PERMITTED - ALL EXCAVATIONS & PLUMBING TRENCHES IN EXCESS OF 5' IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION
- PermitNew construction
Permit 502208 · COMPLETED
FOR THE ERECTION OF A (3) STORY SFD WITH CELLAR.
- PermitZoning/use
Permit 491108 · COMPLETED
NEW CONSTRUCTION OF A THREE STORY SFD WITH CELLAR.
- ViolationCLIP VIOLATION NOTICE
Case 387725 · Violation 2838514 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT A-VACANT LOT CLEAN/MAINTAI
Case 387725 · Violation 2838515 · Code PM-302.2/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCLIP VIOLATION NOTICE
Case 376808 · Violation 2769112 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT A-VACANT LOT CLEAN/MAINTAI
Case 376808 · Violation 2769113 · Code PM-302.2/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- License issue eventSTEFANIE EMANUEL: Vacant Residential Property / Lot landlord or residential registration initially issued
License 580398 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- ViolationCLIP VIOLATION NOTICE
Case 357156 · Violation 2622649 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT A-VACANT LOT CLEAN/MAINTAI
Case 357156 · Violation 2622650 · Code PM-302.2/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCLIP VIOLATION NOTICE
Case 233134 · Violation 1665169 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVACANT LOT STANDARD
Case 233134 · Violation 1665170 · Code PM-306.0/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
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
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 27, 2026, 11:51 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: queried. “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)