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19136","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":52000,"taxable":52000,"land":6668,"improvement":45332,"taxableLand":6668,"taxableImprovement":45332,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":52000,"taxable":52000,"land":10920,"improvement":41080,"taxableLand":10920,"taxableImprovement":41080,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":52000,"taxable":52000,"land":10920,"improvement":41080,"taxableLand":10920,"taxableImprovement":41080,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":46100,"taxable":46100,"land":9600,"improvement":36500,"taxableLand":9600,"taxableImprovement":36500,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":49600,"taxable":49600,"land":10329,"improvement":39271,"taxableLand":10329,"taxableImprovement":39271,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":49600,"taxable":49600,"land":10329,"improvement":39271,"taxableLand":10329,"taxableImprovement":39271,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":49600,"taxable":49600,"land":10329,"improvement":39271,"taxableLand":10329,"taxableImprovement":39271,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":94100,"taxable":94100,"land":18820,"improvement":75280,"taxableLand":18820,"taxableImprovement":75280,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":200000,"taxable":94100,"land":40000,"improvement":160000,"taxableLand":40000,"taxableImprovement":54100,"exemptLand":0,"exemptImprovement":105900},{"y":2025,"v":200000,"taxable":94100,"land":40000,"improvement":160000,"taxableLand":40000,"taxableImprovement":54100,"exemptLand":0,"exemptImprovement":105900},{"y":2026,"v":200000,"taxable":94100,"land":40000,"improvement":160000,"taxableLand":40000,"taxableImprovement":54100,"exemptLand":0,"exemptImprovement":105900},{"y":2027,"v":178600,"taxable":84031,"land":35720,"improvement":142880,"taxableLand":35720,"taxableImprovement":48311,"exemptLand":0,"exemptImprovement":94569}],"taxNow":1317,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"881546","date":"2018-06-28","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2018-06-28","scope":"THIS BUILDING IS CURRENTLY UMDER VIOLATION (568743) FOR NOT HAVING ZONING OR BUILDING PERMITS FOR THE 2 STORY REAR ADDITION. UPON EXAMINATION THE EXISTING ADDINTION MUST BE DEMOLISHED BECAUSE IT HAS NO FOUNDATION. PROPOSED NEW REAR 2 STORY AND 1 STORY ADDITION- PER ATTACHED PLANS."},{"number":"887429","date":"2018-08-09","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Issued","completedDate":null,"scope":"EXISTING 2 STORY SFD WITH EXISTING 2 STORY ADDITION TO BE DEMOLISHED AND PROPOSED NEW 2 STORY AND A 1 STORY ADDITION AS PER PLANS."},{"number":"904391","date":"2018-08-22","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Issued","completedDate":null,"scope":"TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR ALTERATIONS, DATED JANUARY 2011. EZ INTERIOR ALTERATIONS. APPLICANT AGREES TO LIMIT THE CONSTRUCTION, TO COMPLY WITH THESE STANDARDS, DEVIATION FROM THE STANDARD WILL RESULT IN REVOCATION OF THIS PERMIT AND IMPOSITION OF FURTHER PENALTIES. LICENSED CONTRACTOR TO BE LISTED ON PERMIT. SEPARATE PERMITS REQUIRED FOR PLUMBING, ELECTRIC AND HVAC. CALL INSPECTOR AT DISTRICT OFFICE AT LEAST 24 HOURS PRIOR TO START (sfd)"},{"number":"902682","date":"2018-08-23","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2018-09-21","scope":"INSTALL 100AMP SERVICE COMPLETE WITH PANEL, METER & GROUNDING, REWIRE & INSTALL NEW DEVICES, SWITCHES, LIGHTS, RECEPTACLES, SMOKES/CO2 DETECTORS & CABLE AS PER 2008 NEC (NORTH CENTRAL DISTRICT)"},{"number":"906452","date":"2018-08-30","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Expired","completedDate":"2022-10-21","scope":"INSTALL (1) HVAC SYSTEM WITH DUCTWORK. (SFD)"},{"number":"908291","date":"2018-09-06","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2022-10-20","scope":"REPLACE STACK WASTE LINES AND WATER LINES 2WC 2TUBS 2LAVS 1KIT 1LAV BOX(SFD) THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2016,"k":"insp","w":"L&I: 14 failed, 2 passed"},{"y":2017,"k":"viol","w":"8 L&I violations"},{"y":2017,"k":"insp","w":"L&I: 3 failed, 4 passed"},{"y":2018,"k":"permit","w":"Zoning"},{"y":2018,"k":"viol","w":"7 L&I violations"},{"y":2018,"k":"insp","w":"L&I: 6 failed, 4 passed"},{"y":2018,"k":"permit","w":"Addition and/or Alteration"},{"y":2018,"k":"permit","w":"Addition and/or Alteration"},{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"permit","w":"New Construction"},{"y":2018,"k":"permit","w":"Alterations"},{"y":2021,"k":"insp","w":"Inspection passed"}],"rented":false,"licenses":[{"number":"716382","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"MATTHEW APPLEBAUN & JONATHAN CLARK","legalName":"MATTHEW APPLEBAUN & JONATHAN CLARK","address":"3087 WITTE ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2016-10-12","latestIssueDate":"2022-12-14","expirationDate":"2023-10-11","inactiveDate":"2023-12-10"}],"licenseActivity":[{"number":"716382","type":"Vacant Residential Property / Lot","businessName":"MATTHEW APPLEBAUN & JONATHAN CLARK","legalName":"MATTHEW APPLEBAUN & JONATHAN CLARK","issuedDate":"2016-10-12","latestIssueDate":"2022-12-14","closureDate":"2023-12-10","expirationDate":"2023-10-11","inactiveDate":"2023-12-10","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 113% in 2024, but no matching permit appears in the property timeline.","evidence":["assessment moved from $94,100 to $200,000","no permit shown in 2023-2025"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"4 permits not marked completed: 887429 (Issued), 904391 (Issued), 906452 (Expired), 908291 (Expired). At least one row also carries a completion date, so the City fields conflict.","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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$10.41 was recorded in the City’s 2022-06 delinquency snapshot for 2019.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"29 failed, 12 passed, and 13 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jul 13, 2021.","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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Vacant Residential Property / Lot #716382: Inactive since Dec 10, 2023","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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 40 historical violations across 15 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}