2026 assessment
$790K
OPA value, not a listing price
Multi-family report
300 Jefferson St
5 bd4 ba3 stories3,054 sqftRM1built 2020
Property at a glanceMulti-family
Entity-held
ZIP 19122 area
Olde Kensington · North Philadelphia
300 block of Jefferson St
Assessment and City record timeline
Published City assessments for this building against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2023$790K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$790K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$790K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$790K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$773K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2019-06-05New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-07-26New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-09-19New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-10-29New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-11-19New Construction or AdditionsThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2020-11-06Lot Line RelocationThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- License · 2023-01-05300 Jefferson St Partners LLC: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentBlock median & rangeZIP 19122 (Olde Kensington · North Philadelphia) medianAssessmentPermitLicense
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record7 events · exact dates, newest first
- License300 Jefferson St Partners LLC: Rental landlord or residential registration initially issued
- PermitLot Line Relocation
- PermitNew Construction or Additions
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
Flags: material assessment exemption; legal basis and term unverified · active rental license. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$2,212/year estimated property tax
2026 taxable assessment $158,000 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $772,600. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 1821756052026 OPA taxes $158,000 of $790,000 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
The assessment exemption gap
OPA's 2026 roll shows a partial assessment exemption. The annual difference is measurable; the reason for it and what happens after a sale are not established here.
$158,000 taxable basis
Difference to verify+$8,846/year
$790,000 scenario basis
The assessment roll does not identify
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($790,000 assessed − $632,000 exempt) × 1.3998% ≈ $2,212/year
Full-assessment scenario: $790,000 × 1.3998% ≈ $11,058/year
Do not treat the full-assessment scenario as inevitable or assume the current relief transfers. Obtain the approval history and verify the live Tax Center account before relying on either number.
The property, on paper
OPA physical field record.
Bedrooms
5
Bathrooms
4
Stories
3
Interior
3,054 sqft
livable area
Lot
1,008 sqft
Basement
Full, finished
city code A
Heat
Forced hot air
city code A
Central air
Yes
Exterior condition
Newer construction
city code 1
Newer construction
Interior condition
Newer construction
city code 1
Newer construction
Zoning
RM1
city zoning code
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Recorded owner
Who's behind it
300 Jefferson Street Part · corporate / LLC owner
• Holds an active rental license for this address
Block context
300 block of Jefferson St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 306 Jefferson St · 308 Jefferson St
L&I license dates · data through Jul 24, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 24, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
300 Jefferson St Partners LLCActive
Rental · Initial issue date Jan 5, 2023 · Filed expiration Jan 4, 2027
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 7 dated rows
- License issue event300 Jefferson St Partners LLC: Rental landlord or residential registration initially issued
License 913893 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitLot Line Relocation
Permit ZP-2020-007315 · Issued
FOR THE RELOCATION OF LOT LINES TO COMBINE THREE (3) EXISTING LOTS ( 300 JEFFERSON ST, 302 JEFFERSON ST AND 304 JEFFERSON ST) INTO ONE (1) LOT. SIZE AND LOCATION AS SHOWN ON PLANS.
- PermitNew Construction or Additions
Permit 1028679 · Completed
INSTALL 1" WATER LINES 5" CURB TRAP 4" MAIN DRAIN 4: FAI AS PER 2004 PPC
- PermitNew Construction
Permit 1012128 · Completed
FOR THE INSTALLATION OF AN AUTOMATIC WET SPRINKLER SYSTEM THROUGHOUT A THREE (3) STORY TWO-FAMILY DWELLING TO INCLUDE A NEW TWO (2) INCH FIRE SERVICE LINE AND A NEW TWO (2) INCH BACKFLOW PREVENTION DEVICE AS PER PLANS AND IN ACCORDANCE WITH NFPA 13R. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA.
- PermitNew Construction
Permit 1011913 · Completed
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.
- PermitNew Construction
Permit 997060 · Completed
INSTALL 300AMP SERVICE, WIRE THROUGHOUT, ALSO OUTLETS, LIGHT FIXTURES, SWITCHES, GFCI'S, SMOKE AND CARBON DETECTORS AS PER 2014 NEC.
- PermitNew Construction
Permit 966284 · Completed
PROPOSED NEW 3 STORY RESIDENTIAL STRUCTURE WITH CELLAR, BAYS AT 2ND & 3RD FLOORS, PILOT HOUSE AND ROOF DECK TO BE USED AS A 2 FAMILY DWELLING - AS PER PLANS.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 5:55 PM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)