{"asOf":"2026-07-27T11:59:04.963Z","block":"100-199 S 40TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-s-40th-st","address":"108 S 40TH ST","parcelNumber":"271173901","source":"https://property.phila.gov/?p=271173901","ownerType":"investor","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":true,"buildingCode":"VB0","buildingCodeNew":"613","buildingClass":"SCHOOL 2 STY MASONRY","buildingClassNew":"COLLEGES & UNIVERSITY","useLabel":"School","owner":"TRS UNIV OF PENN","coOwner":null,"marketValue":282400,"landAssessment":15100,"improvementAssessment":267300,"livableArea":4104,"yearBuilt":1915,"lastSale":{"price":1,"date":"2002-09-26T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.955050760226555,"lng":-75.2026856261464,"geom":{"type":"Polygon","coordinates":[[[-75.202503244,39.955062039],[-75.202518169,39.954995248],[-75.202867052,39.955039151],[-75.202853513,39.95510644],[-75.202503244,39.955062039]]]},"liDistrict":"CENTRAL WEST","certifications":[{"number":"BC-2022-008083","type":"Fire Alarm Certification","inspectionDate":"2022-06-04","result":"Certified","expirationDate":"2023-06-04","buildingId":"1518699"},{"number":"BC-2023-015732","type":"Fire Alarm Certification","inspectionDate":"2023-07-06","result":"Certified","expirationDate":"2024-07-06","buildingId":"1518699"},{"number":"BC-2024-023838","type":"Fire Alarm Certification","inspectionDate":"2024-07-15","result":"Certified","expirationDate":"2025-07-15","buildingId":"1518699"},{"number":"BC-2025-020568","type":"Fire Alarm Certification","inspectionDate":"2025-07-29","result":"Certified","expirationDate":"2026-07-29","buildingId":"1518699"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19104","beds":null,"baths":null,"stories":null,"lotArea":2500,"zoning":"CMX4","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"3451 WALNUT ST, PHILADELPHIA PA, 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":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2017,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2018,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2019,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2020,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2021,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2022,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2023,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2024,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2025,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2026,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300},{"y":2027,"v":282400,"taxable":0,"land":15100,"improvement":267300,"taxableLand":0,"taxableImprovement":0,"exemptLand":15100,"exemptImprovement":267300}],"taxNow":0,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"52476","date":"2007-01-26","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2007-06-19","scope":"INTERIOR NON-BEARING DEMOLITION (BASEMENT, 1ST & 2ND FLOORS - LAB BUILDING)"},{"number":"55436","date":"2007-02-14","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2007-08-08","scope":"NEW 400AMP SERVICE FROM PECO MH ON SIDEWALK, REMOVE OLD SERVICE, DISTRIBUTE POWER FROM NEW CT CAB TO BRANCH PANEL AND RECETPS/LIGHTS, PROVICE NEW FIRE ALARM APNEL AND DEVICES, KEEP EXISTING SYSTEM IN SERVICE TILL NEW WORK IS DONE, THEN DEMO OLD SYSTEM"},{"number":"58140","date":"2007-02-23","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2007-02-23","scope":"OFFICE FOR DEPT. OF PUBLIC SAFTEY"},{"number":"33200","date":"2007-03-26","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2012-10-31","scope":"RENOVATONS AS PER PLAN"},{"number":"54290","date":"2007-04-19","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":null,"scope":"(O) NEW PLUMBINGAND NEW FIXTURES WC LAV SK UR (15) FX"},{"number":"80551","date":"2007-06-15","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2008-07-02","scope":"HVAC DUCT WORK AS PER PLAN."},{"number":"87603","date":"2007-07-09","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2009-09-29","scope":"AMEND ORIGINAL PERMIT #33200 TO REVISE CONFIGURATION OF RAMP FOR ACCESSIBLE ACCESS TO BUILDING ENTRANCE."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2007,"k":"permit","w":"Demolition"},{"y":2007,"k":"permit","w":"Electrical"},{"y":2007,"k":"permit","w":"Use"},{"y":2007,"k":"permit","w":"Major alteration"},{"y":2007,"k":"permit","w":"Plumbing"},{"y":2007,"k":"permit","w":"Mechanical"},{"y":2007,"k":"permit","w":"Administrative"}],"rented":false,"licenses":[{"number":"285850","type":"Hazardous Materials","status":"Inactive","businessName":"HANGER ORTHOPEDIC GROUP INC","legalName":"HANGER ORTHOPEDIC GROUP INC","address":"108 S 40TH ST","revenueCode":"3335","rentalCategory":null,"units":null,"issuedDate":"2005-01-28","latestIssueDate":"2005-01-28","expirationDate":"2009-06-30","inactiveDate":null},{"number":"528603","type":"Dumpster License - Private Property","status":"Active","businessName":"UNIVERSITY OF PENNA TRUSTEES","legalName":"UNIVERSITY OF PENNA TRUSTEES","address":"108 S 40TH ST","revenueCode":"3230","rentalCategory":null,"units":null,"issuedDate":"2011-03-25","latestIssueDate":"2013-07-31","expirationDate":null,"inactiveDate":null}],"licenseActivity":[{"number":"528603","type":"Dumpster License - Private Property","businessName":"UNIVERSITY OF PENNA TRUSTEES","legalName":"UNIVERSITY OF PENNA TRUSTEES","issuedDate":"2011-03-25","latestIssueDate":"2013-07-31","closureDate":null,"expirationDate":null,"inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"285850","type":"Hazardous Materials","businessName":"HANGER ORTHOPEDIC GROUP INC","legalName":"HANGER ORTHOPEDIC GROUP INC","issuedDate":"2005-01-28","latestIssueDate":"2005-01-28","closureDate":"2009-06-30","expirationDate":"2009-06-30","inactiveDate":null,"status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #58140: COMPLETED.","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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Hazardous Materials #285850: Inactive","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":"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 commercial. 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 Jul 29, 2026","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/"}]}