{"asOf":"2026-07-23T22:56:00.193Z","block":"2500-2599 MASTER ST","blockUrl":"https://philadelphia.blockreport.homes/block/2500-2599-master-st","address":"2523 MASTER ST","parcelNumber":"291118110","source":"https://property.phila.gov/?p=291118110","ownerType":"vacant","kind":"vacant land","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"RB","buildingCodeNew":null,"buildingClass":"NON PD PKG LOT COMMERCIAL","buildingClassNew":null,"useLabel":"Vacant lot","owner":"CITY OF PHILA","coOwner":null,"marketValue":42600,"landAssessment":42600,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":{"price":1,"date":"1965-11-09T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.977009099342034,"lng":-75.17731878186343,"geom":{"type":"Polygon","coordinates":[[[-75.177275189,39.977076459],[-75.177303607,39.976934678],[-75.177362913,39.976942181],[-75.177333169,39.977084094],[-75.177275189,39.977076459]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19121","beds":null,"baths":null,"stories":null,"lotArea":852,"zoning":"RSA5","grade":null,"basement":null,"heater":null,"centralAir":null,"extCond":null,"intCond":null,"garage":null,"homestead":false,"mail":"1401 JOHN F KENNEDY BLVD, PHILADELPHIA PA, 19102","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2017,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2018,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2019,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2020,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2021,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2022,"v":3100,"taxable":0,"land":3100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3100,"exemptImprovement":0},{"y":2023,"v":25500,"taxable":0,"land":25500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":25500,"exemptImprovement":0},{"y":2024,"v":25500,"taxable":0,"land":25500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":25500,"exemptImprovement":0},{"y":2025,"v":71500,"taxable":0,"land":71500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":71500,"exemptImprovement":0},{"y":2026,"v":71500,"taxable":0,"land":71500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":71500,"exemptImprovement":0},{"y":2027,"v":42600,"taxable":0,"land":42600,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":42600,"exemptImprovement":0}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"275801","date":"2010-04-30","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2010-05-19","scope":"CLOSURE-IN-PLACE OF ONE [1] UNDERGROUND STORAGE TANK [UST] 001-ONE [1] ESTIMATED 8,000-GALLON UST,FORMERLY CONTAINING #2 HEATING OIL"},{"number":"483179","date":"2013-07-15","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2014-12-31","scope":"REPLACE EXISTING 5 TON ROOF TOP UNIT ON EXISTING CURB AND DISCHARGE SUPPLY DUCT IN KIND. ALL EQUIPMENT AND ASSOCIATED DUCT WORK TO BE CONTAINED ENTIRELY WITHIN TENANT SPACE. NO COMMUNICATING DUCTWORK. GAS FIRED APPLIANCES NOT TO BE LOCATED IN CEILING SPACE WHERE USED AS A RETURN AIR PLENUM. RETURNS TO BE DUCTED. INSTALLATION OF MECHANICAL EQUIPMENT. ALL EQUIPMENT IS TO BE INSTALLED WITHIN THE COMMERCIAL SPACE WITH NO PENETRATIONS OF FIRE RATED ASSEMBLIES AND INSTALLED AS PER MANUFACTURES SPECIFICATIONS. INSTALLATION MUST MEET THE CODE REQUIREMENTS OF THE INTERNATIONAL MECHANICAL CODE AND THE INTERNATIONAL ENERGY CONSERVATION CODE."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2010,"k":"permit","w":"Demolition"},{"y":2010,"k":"demo"},{"y":2013,"k":"permit","w":"Mechanical"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[],"legalChecks":[{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"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/"}],"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/"}]}