2026 assessment
$1.4M
OPA value, not a listing price
House report
300 N 2nd St
4 bd4 ba2,683 sqftCMX3built 2015
Property at a glanceHouse
Owner-occupancy signal
ZIP 19106 area
Old City · Society Hill
300 block of N 2nd St
Assessment and City record timeline
Published City assessments for this house 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 · 2017$136K 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 · 2018$1.4M 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 · 2019$1.5M 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 · 2020$1.5M 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 · 2021$1.5M 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 · 2022$1.5M 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 · 2023$1.5M 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$1.5M 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$1.4M 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$1.4M 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$1.4M 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 ↗
- Deed / sale · 2017Deed / sale $1.6MA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2024Deed / sale $1.6MA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2014-02-12ZoningThis 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 ↗
- Permit · 2014-04-07Zoning/useThis 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 ↗
- Permit · 2014-08-14New 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 · 2014-10-30PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2015-01-30SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2015-03-10MechanicalThis 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 · 2015-04-07ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-06-22MechanicalThis 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 · 2016-07-19AdministrativeThis 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 · 2016-08-09MechanicalThis 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 · 2016-08-22AdministrativeThis 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 ↗
- L&I violation · 2015-03-04WORKMANLIKE- BUILDING CODEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-03-04PERMB- INSTALL DUCTWORKA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2015-03-04BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2015-03-04BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2016-02-04PERMF- WK DOES NOT CONFORMA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2016-02-04BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2015-06-12INSURANCE - POST CERTA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2016-03-19WORKMANLIKE- BUILDING CODEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2015-03-27BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2015-04-10BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2015-05-15BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2016-03-11BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2016-08-31BP_BLDGA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Appeal · 2014-01-15Zoning board appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentBlock median & rangeZIP 19106 (Old City · Society Hill) medianAssessmentDeed / saleL&I violationAppealPermitInspection
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 record27 events · exact dates, newest first
- Deed / saleDeed / sale $1.6M
- Deed / saleDeed / sale $1.6M
- InspectionBP_BLDG
- PermitAdministrative
- PermitMechanical
- PermitAdministrative
- PermitMechanical
- L&I violationWORKMANLIKE- BUILDING CODE
- InspectionBP_BLDG
- L&I violationPERMF- WK DOES NOT CONFORM
- InspectionBP_BLDG
- L&I violationINSURANCE - POST CERT
- InspectionBP_BLDG
- InspectionBP_BLDG
- PermitElectrical
- InspectionBP_BLDG
- PermitMechanical
- L&I violationWORKMANLIKE- BUILDING CODE
- L&I violationPERMB- INSTALL DUCTWORK
- InspectionBP_BLDG
- InspectionBP_BLDG
- PermitSuppression
- PermitPlumbing
- PermitNew construction
- PermitZoning/use
- PermitZoning
- AppealZoning board appeal
Flags: material assessment exemption; legal basis and term unverified · 1 zoning/board appeal on record. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$3,919/year estimated property tax
2026 taxable assessment $280,000 × 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 $1,400,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 0550592002026 OPA taxes $280,000 of $1,400,000 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.
$280,000 taxable basis
Difference to verify+$15,678/year
$1,400,000 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: ($1,400,000 assessed − $1,120,000 exempt) × 1.3998% ≈ $3,919/year
Full-assessment scenario: $1,400,000 × 1.3998% ≈ $19,597/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
4
Bathrooms
4
Interior
2,683 sqft
livable area
Lot
1,152 sqft
Basement
Full, finished
city code A
Heat
Forced hot air
city code A
Central air
Yes
Garage
2 spaces
Exterior condition
Above average
city code 3
Above averageBelow average
Interior condition
Above average
city code 3
Above averageBelow average
Quality grade
B+
assessor's grade
ABCDE
Zoning
CMX3
city zoning code
Zoning appeals
1
CLOSED · Granted · 2014
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Block context
300 block of N 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 302 N 2nd St · 304 N 2nd St
L&I licenses checked through Jul 24, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 27 dated rows
- Recorded transfer$1.6M transfer
2024
- Recorded transfer$1.6M transfer
2017
- InvestigationBP_BLDG
Case 518878 · PASSED
The cited inspection visit was marked passed.
- PermitAdministrative
Permit 715922 · COMPLETED
FOR AMENDMENT TO BLDG PERMIT AP#681016 TO DOCUMENT REMOVAL OF ANTI-FREEZE DETAIL FOR THE PRROPOSED FIRE SUPPRESSION SYSTEM TO COMPLY WITH NFPA 2007, STANDARD 13R.
- PermitMechanical
Permit 713357 · COMPLETED
INSTALLATION OF (1) VENTLESS GAS FIREPLACE UNIT (INCLUDING ALL ASSOCIATED ACCESSORIES).
- PermitAdministrative
Permit 681016 · COMPLETED
FOR AMENDMENT TO BLDG PERMIT AP#681016 WITH NEW 2-INCH DIAMETER SERVICE LINE CONNECTION THROUGH 310 N 2ND ST AND NEW FIRE PUMP INSTALLATION. INSTALLATION TO COMPLY WITH NFPA 2007, STANDARD 13R.
- PermitMechanical
Permit 692240 · COMPLETED
TO INSTALL AN OUTDOOR GAS FIRED FIREPLACE ON EXISTING DECK. TO BE INSTALLED PER MANUFACTURER'S SPECIFICATIONS.
- ViolationWORKMANLIKE- BUILDING CODE
Case 542941 · Violation 3873672 · Code A-104.1/1 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- InvestigationBP_BLDG
Case 518878 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationPERMF- WK DOES NOT CONFORM
Case 518878 · Violation 3866835 · Code A-302.10/32 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBP_BLDG
Case 518878 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationINSURANCE - POST CERT
Case 571211 · Violation 3594491 · Code A-302.8/32 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- InvestigationBP_BLDG
Case 470337 · PASSED
The cited inspection visit was marked passed.
- InvestigationBP_BLDG
Case 470337 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitElectrical
Permit 600888 · COMPLETED
INSTALL 80 RECESSED LIGHTS OUTLETS SWITCHES AS PER CODE SMOKE DETECTORS IN BEDROOMS CARBON DETECTORS IN HALLWAYS GFCIS IN BATHROOMS KITCHENS AREA AS PER CODE 200A SERVICE 70 RECEPTACLES 50 SWITCHES 10 GFCI'S AS PER 2008 NEC (CC DISTRICT).
- InvestigationBP_BLDG
Case 470338 · PASSED
The cited inspection visit was marked passed.
- PermitMechanical
Permit 591241 · COMPLETED
INSTALL 2 HVAC UNITS WITH DUCTWORK(SFD)
- ViolationWORKMANLIKE- BUILDING CODE
Case 470337 · Violation 3519858 · Code A-104.1/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationPERMB- INSTALL DUCTWORK
Case 470338 · Violation 3487003 · Code A-301.1/43 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBP_BLDG
Case 470337 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationBP_BLDG
Case 470338 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitSuppression
Permit 565818 · COMPLETED
FOR THE INSTALLATION OF A (2) INCH FIRE SERVICE LINE W. BACKFLOW PREVENTOR (RPZ) ASSEMBLY AND FOR INSTALLATION OF A FIRE SUPPRESSION SYSTEM AS PER NFPA 13R. ALL WORK SHALL BE IN ACCORDANCE WITH APPROVED PLANS. ANTIFREEZE SYSTEM SHALL COMPLY WITH SECTION 7.6 OF NFPA 13 AND ANTIFREEZE SYSTEM PLACECARD SHALL BE PLACED ON MAIN VALVE.
- PermitPlumbing
Permit 571211 · COMPLETED
5" LATERAL, CURB TRAP, FAI & WATER SERVICE (SFD) PA20142930306 "SELF-CERTIFICATION'S ARE NO LONGER PERMITTED" - "ALL EXCAVATIONS & PLUMBING TRENCHES IN EXCESS OF 5' IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION
- PermitNew construction
Permit 542941 · COMPLETED
PERMIT TO CONSTRUCT NEW FOUR STORY, ATTACHED, SINGLE FAMILY DWELLING WITH ROOF DECK, AND PILOT HOUSE AS PER PLANS.
- PermitZoning/use
Permit 516685 · COMPLETED
THE ERECTION OF AN ATTACHED STRUCTURE WITH A REAR DECK AT THE 2ND FLOOR LEVEL (LOCATED OVER THE EASEMENT, NO VERTICAL SUPPORTS), AN OVERHANG AT THE 3RD FLOOR LEVEL (LOCATED OVER THE EASEMENT), AND A ROOF DECK ACCESSED BY A PILOT HOUSE (FOR ROOF ACCESS ONLY). SIZE AND LOCATION AS SHOWN ON APPLICATION. TO BE USED AS SINGLE FAMILY HOUSEHOLD LIVING WITH ONE (1) ACCESSORY, INTERIOR, OFF-STREET PARKING SPACE. SEE A/P NO 509145
- PermitZoning
Permit 509145 · COMPLETED
FOR THE LOT ADJUSTMENT TO CREATE SIX (6) LOTS (PROPOSED LOTS 1-6) AND ONE (1) PROPOSED ACCESS EASEMENT FROM SIX (6) DEEDED LOTS WITH SIX (6) OPA ACCOUNTS (300 N 2ND STREET, 302 N 2ND STREET, 304 N 2ND STREET, 306 N 2ND STREET, 308-310 N 2ND STREET & 201 VINE STREET). SIZE AND LOCATION AS SHOWN ON APPLICATION.
- AppealZoning board appeal
Appeal 21873 · CLOSED · Granted
Related permit 509145 · PERMIT FOR THE LOT ADJUSTMENT TO CREATE SIX (6) LOTS (PROPOSED LOTS 1-6) AND ONE (1) PROPOSED ACCESS EASEMENT FROM SIX (6) DEEDED LOTS WITH SIX (6) OPA ACCOUNTS (300 N 2ND STREET, 302 N 2ND STREET, 304 N 2ND STREET, 306 N 2ND STREET, 308-31
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
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 3:38 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)