{"asOf":"2026-07-25T17:49:16.042Z","block":"2300-2399 PALERMO DR","blockUrl":"https://philadelphia.blockreport.homes/block/2300-2399-palermo-dr","address":"2307 PALERMO DR","parcelNumber":"262409800","source":"https://property.phila.gov/?p=262409800","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":"SOPHIA F. LIN","coOwner":null,"marketValue":725000,"landAssessment":145000,"improvementAssessment":580000,"livableArea":3300,"yearBuilt":2023,"lastSale":{"price":1,"date":"2019-02-05T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.90810804360212,"lng":-75.19049865534897,"geom":{"type":"Polygon","coordinates":[[[-75.190700276,39.907991513],[-75.190346438,39.908300963],[-75.190269898,39.908249056],[-75.190654298,39.907912878],[-75.190706158,39.907950907],[-75.190700276,39.907991513]]]},"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19145","beds":3,"baths":2,"stories":3,"lotArea":4664,"zoning":"RSA5","grade":null,"basement":"1","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":2,"homestead":false,"mail":"2307 PALERMO DR, PHILADELPHIA PA, 19145","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":32600,"taxable":32600,"land":32600,"improvement":0,"taxableLand":32600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":80300,"taxable":80300,"land":80300,"improvement":0,"taxableLand":80300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":598800,"taxable":119760,"land":119760,"improvement":479040,"taxableLand":119760,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":479040},{"y":2024,"v":598800,"taxable":119760,"land":119760,"improvement":479040,"taxableLand":119760,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":479040},{"y":2025,"v":725000,"taxable":145000,"land":145000,"improvement":580000,"taxableLand":145000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":580000},{"y":2026,"v":725000,"taxable":145000,"land":145000,"improvement":580000,"taxableLand":145000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":580000},{"y":2027,"v":725000,"taxable":145000,"land":145000,"improvement":580000,"taxableLand":145000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":580000}],"taxNow":2030,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"ZP-2021-004076","date":"2021-08-27","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2023-08-08","scope":"FOR THE ERECTION OF AN ATTACHED STRUCTURE WITH CELLAR AND ACCESSORY REAR ROOF DECK ACCESS FROM THIRD FLOOR REAR. SIZE AND LOCATION AS SHOWN IN THE PLAN."},{"number":"RP-2021-013320","date":"2021-11-04","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-08-08","scope":"FOR NEW CONSTRUCTION OF A THREE (3) STORY WOOD-FRAME ATTACHED STRUCTURE ON REINFORCED CONCRETE FOOTINGS/FOUNDATIONS WITH A ROOF DECK AND ONE (1) INTERIOR GARAGE PARKING SPACE. FOR USE AS A SINGLE-FAMILY DWELLING THROUGHOUT. BUILDING SHALL BE FULLY SPRINKLERED (13D), SEPARATE PERMITS REQUIRED FOR ALL MECHANICAL, ELECTRICAL, PLUMBING, AND FIRE SUPPRESSION SYSTEMS. *PROTECTION OF RIGHT-OF-WAY / PEDESTRIANS / ADJACENT PROPERTIES REQUIRED DURING ALL CONSTRUCTION.*ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2015 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":"PP-2022-002728","date":"2022-02-24","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-06-21","scope":"SEWER AND WATER FROM CURB TRAP INTO BUILDING SEWER AND WATER FROM STREET INTO CURB WAS INSTALLED AS PART OF AN EXISTING INFRASTRUCTURE AS PER PPC 2018"},{"number":"MP-2021-007323","date":"2023-02-03","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-08-07","scope":"Mechanical / Fuel Gas Permit for combo RP-2021-013320"},{"number":"PP-2023-003943","date":"2023-03-27","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-08-07","scope":"INSIDE PLUMBING. 18 NEW FIXTURES WITH PIPING"},{"number":"EP-2023-001306","date":"2023-03-30","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-08-08","scope":"INSTALL A 400 AMP/120/240V/ 1 PHASE SERVICE, (4) GANG METER BANK. INSTALL A 150 AMP PANEL & FEEDER IN EACH OF THREE UNITS. INSTALL WIRING THROUGHOUT ONE UNIT LIGHTS, SWITCHES, RECEPTACLES, SMOKE AND CARBON MONOXIDE ALARMS. INSTALL LOW VOLTAGE TV WIRING. PROVIDE POWER FOR THE MECHANICAL & HVAC EQUIPMENT. ALL WORK IN ACCORDANCE WITH THE 2017 NEC."},{"number":"FP-2023-000673","date":"2023-04-18","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2023-08-07","scope":"INSTALL ONE (1) NEW FIRE SUPPRESSION SYSTEM TO INCLUDE A 1\" COMBINED SERVICE IN ACCORDANCE WITH NFPA 13D THROUGHOUT THE BUILDING. ALL WORK SHALL COMPLY WITH THE APPROVED PLANS. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2021,"k":"permit","w":"New construction, addition, GFA change"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["4 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."}],"legalChecks":[{"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"}]}