{"asOf":"2026-07-22T10:59:10.971Z","block":"2900-2999 MASTER ST","blockUrl":"https://philadelphia.blockreport.homes/block/2900-2999-master-st","address":"2940 MASTER ST","parcelNumber":"292212301","source":"https://property.phila.gov/?p=292212301","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O50","buildingCodeNew":"25","buildingClass":"ROW 3 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"GHIGIARELLI MICHAEL","coOwner":null,"marketValue":516100,"landAssessment":103200,"improvementAssessment":412900,"livableArea":1824,"yearBuilt":2018,"lastSale":{"price":474000,"date":"2020-10-28T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.977627002239736,"lng":-75.18429495453194,"geom":{"type":"Polygon","coordinates":[[[-75.184337675,39.977557582],[-75.184304113,39.977704488],[-75.1842532,39.977697724],[-75.184284325,39.977550505],[-75.184337675,39.977557582]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19121","beds":4,"baths":2,"stories":3,"lotArea":805,"zoning":"RSA5","grade":"B","basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"2940 MASTER ST, PHILADELPHIA PA, 19121","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE ERECTION OF AN ATTACHED STRUCTURE WITH CELLAR (NTE 38' HIGH) FOR USE AS A TWO (2) FAMILY HOUSEHOLD LIVING. SIZE AND LOCATION AS SHOWN IN THE APPLICATION","status":"OPEN","outcome":"Denied","date":"2018-01-31","number":"32158","relatedPermit":"825743"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":3800,"taxable":3800,"land":3800,"improvement":0,"taxableLand":3800,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":16300,"taxable":16300,"land":16300,"improvement":0,"taxableLand":16300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":16300,"taxable":16300,"land":16300,"improvement":0,"taxableLand":16300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":16300,"taxable":16300,"land":16300,"improvement":0,"taxableLand":16300,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":426400,"taxable":121524,"land":121524,"improvement":304876,"taxableLand":121524,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":304876},{"y":2021,"v":426400,"taxable":121524,"land":121524,"improvement":304876,"taxableLand":121524,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":304876},{"y":2022,"v":426400,"taxable":121524,"land":121524,"improvement":304876,"taxableLand":121524,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":304876},{"y":2023,"v":426400,"taxable":85280,"land":85280,"improvement":341120,"taxableLand":85280,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":341120},{"y":2024,"v":426400,"taxable":85280,"land":85280,"improvement":341120,"taxableLand":85280,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":341120},{"y":2025,"v":465100,"taxable":93000,"land":93000,"improvement":372100,"taxableLand":93000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":372100},{"y":2026,"v":465100,"taxable":93000,"land":93000,"improvement":372100,"taxableLand":93000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":372100},{"y":2027,"v":516100,"taxable":103200,"land":103200,"improvement":412900,"taxableLand":103200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":412900}],"taxNow":1302,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"905444","date":"2018-10-12","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2018-10-12","scope":"FOR THE ERECTION AN ATTACHED STRUCTURE WITH CELLAR, ROOF DECK AND PILOT HOUSE AND FRONT BAY WINDOW ON SECOND AND THIRD FLOOR TO USE AS SINGLE FAMILY HOUSEHOLD LIVING (SIZE AND LOCATION AS SHOWN ON THE PLAN)"},{"number":"905443","date":"2018-10-12","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2020-10-05","scope":"FOR THE ERECTION AN ATTACHED STRUCTURE WITH CELLAR, ROOF DECK AND PILOT HOUSE AND FRONT BAY WINDOW ON SECOND AND THIRD FLOOR TO USE AS SINGLE FAMILY HOUSEHOLD LIVING (DETAILS INCLUDING SIZE AND LOCATION AS SHOWN ON THE PLAN).NO UNDERPINNING OF FOUNDATION INCLUDED ON THIS APPLICATION, SEPERATE PERMITS REQUIRED FOR ELECTRICAL, MECHANICAL, PLUMBING AND SPRINKLER WORK."},{"number":"1037182","date":"2020-01-06","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2020-10-05","scope":"INSTALL NEW FIRE SUPPRESSION SYSTEM AND 1\" COMBINED SERVICE IN ACCORDANCE WITH NFPA 13D THROUGHOUT THE ENTIRE 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."},{"number":"1047861","date":"2020-02-07","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-08-14","scope":"INSTALL 200AMP SERVICE WITH GROUNDING ELECTRICAL WORE/DEVICES THROUGHOUT AS PER 2014 NEC"},{"number":"1055808","date":"2020-03-06","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2020-10-05","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans."},{"number":"1057615","date":"2020-03-12","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2020-10-05","scope":"INSTALLATION OF (3) TUBS, (3) WATER CLOSETS, (3) LAVS, (1) KITCHEN SINK, (1) WASHER. INSTALLATION OF HOUSE DRAIN, CURB TRAP, FRESH AIR INLET, AND 1\" COMBO. ALL WORK AS PER 2004 PHILADELPHIA PLUMBING CODE."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2017,"k":"land","p":100000},{"y":2018,"k":"appeal","w":"Appeal denied"},{"y":2018,"k":"permit","w":"Zoning/use"},{"y":2018,"k":"permit","w":"New Construction"},{"y":2019,"k":"land","p":138000},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction or Additions"},{"y":2020,"k":"sale","p":474000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-21","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #32158: OPEN · Denied; related permit 825743. Use permit #905444: 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":"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"}]}