2026 assessment
$161K
OPA value, not a listing price
Mixed-use property report
300 W Spencer Ave
2,016 sqftRSA5built 1945
Property at a glanceMixed-use
Individual owner on record
2027 published assessment
$171K
Future roll, not the current tax bill
Location
300 block of W Spencer St
ZIP 19120
Neighborhood area
Olney · Logan
Approximate · based on ZIP 19120
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $171,300. It is not yet the billed-year tax basis.
- OPA assessment · 2016$152K 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 · 2017$152K 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$147K 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$152K 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$153K 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$153K 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$153K 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$153K 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$153K 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$161K 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$161K 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$171K 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 · 2021Deed / sale $150KA 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 · 2009-04-15UseThis 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 · 2013-09-24UseThis 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 · 2014-12-31ElectricalThis 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 · 2016-07-29Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- L&I violation · 2008-01-24CAL LO (Commercial Activity License required)Philadelphia Code §19-2602(1) requires a Commercial Activity License before conducting business in the city.How L&I violations and orders work ↗
- Inspection · 2008-01-24BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2018-02-26RUBBISH/GARBAGE EXTERIOR-OWNERA 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 · 2018-02-26CLIP VIOLATION NOTICEA 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 · 2008-04-09BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- License · 2020-06-13Bright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license 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 ↗
- License · 2025-08-11Bright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license marked inactiveA 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 ↗
- Certification · 2021-11-30Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2021-11-30Emergency and Standby Power Systems CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-12-14Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-12-14Emergency and Standby Power Systems CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-01-03Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-01-03Emergency and Standby Power Systems CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Appeal · 2009-03-13Zoning 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 ↗
- Appeal · 2013-09-10Zoning 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 assessmentAssessmentDeed / saleL&I violationAppealPermitInspectionLicenseCertification
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 record20 events · exact dates, newest first
- LicenseBright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license marked inactive
- CertificationFire Alarm Certification
- CertificationEmergency and Standby Power Systems Certification
- CertificationFire Alarm Certification
- CertificationEmergency and Standby Power Systems Certification
- CertificationFire Alarm Certification
- CertificationEmergency and Standby Power Systems Certification
- Deed / saleDeed / sale $150K
- LicenseBright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license initially issued
- L&I violationRUBBISH/GARBAGE EXTERIOR-OWNER
- L&I violationCLIP VIOLATION NOTICE
- PermitMajor alteration
- PermitElectrical
- PermitUse
- AppealZoning board appeal
- PermitUse
- AppealZoning board appeal
- InspectionBC INSP (likely: building-code inspection)
- L&I violationCAL LO (Commercial Activity License required)
- InspectionBC INSP (likely: building-code inspection)
Verify the public record
Property tax
$2,251/year estimated property tax
2026 taxable assessment $160,800 × 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 $171,300. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8715827702026 taxable assessment equals the full assessed value.
Historical delinquency sources Record found
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
A separate historical parcel ledger ending in 2016 records $3,065.69 and a lien entry. It is shown as historical context only.
2016$3,065.69 total · $2,450.08 principal · $36.76 interest · $24.50 penalty
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Mixed-use property
Mixed-use, recorded in the City's mixed-use category. The public record and owner trail follow.
Historical lien entry · through 2016
What it is
Mixed-use
Row W/Off Str 2 Sty Mason
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$85
assessed value ÷ interior sqft
Interior area
2,016 sqft
Lot size
1,253 sqft
Built
1945
Zoning
RSA5
Block context
300 block of W Spencer St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 302 W Spencer Ave · 304 W Spencer Ave
L&I license dates · data through Jul 29, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
Bright Little Smiles Childcare (Bright Little Smiles Childcare)Inactive
Food Preparing and Serving · Initial issue date Jun 13, 2020 · Terminal license date Aug 11, 2025
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 20 dated rows
- License terminal eventBright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license marked inactive
License 843368 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- CertificationFire Alarm Certification
Certification BC-2024-000281 · Certified
Expires 2025-01-03
- CertificationEmergency and Standby Power Systems Certification
Certification BC-2024-000280 · Certified
Expires 2025-01-03
- CertificationFire Alarm Certification
Certification BC-2022-018685 · Certified
Expires 2023-12-14
- CertificationEmergency and Standby Power Systems Certification
Certification BC-2022-018686 · Certified
Expires 2023-12-14
- CertificationFire Alarm Certification
Certification BC-2021-007163 · Certified
Expires 2022-11-30
- CertificationEmergency and Standby Power Systems Certification
Certification BC-2021-007162 · Certified
Expires 2022-11-30
- Recorded transfer$150K transfer
2021
- License issue eventBright Little Smiles Childcare (Bright Little Smiles Childcare): Food Preparing and Serving business license initially issued
License 843368 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- ViolationRUBBISH/GARBAGE EXTERIOR-OWNER
Case 623405 · Violation 4598291 · Code CP-305 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCLIP VIOLATION NOTICE
Case 623405 · Violation 4598290 · Code CP-01 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- PermitMajor alteration
Permit 704813 · COMPLETED
LEVEL II ALTERATIONS WITH PARTIAL CHANGE OF OCCUPANCY TO CREATE A DAYCARE CENTER ON THE FIRST FLOOR OF AN EXISTING BUILDING WITH BASEMENT STORAGE/UTILITIES AS PER APPROVED PLANS. BUILDING NOT REQUIRED TO BE SPRINKLERED. **SEPARATE PERMITS REQUIRED FOR ANY MEP WORK**
- PermitElectrical
Permit 572107 · COMPLETED
FIRE ALARM CONTROL PANEL,2 ANNUNCIATOR KEYPADS,3 MANUAL PULL STATIONS,1 STROBE ONLY,3 AUDIBLE HORN/STROBES AND 4 COMMON AREA SMOKE DETECTORS PER 2008 NEC & NFPA 72 (MIXED USE)
- PermitUse
Permit 453235 · COMPLETED
USE TO DAYCARE CENTER ON 1ST FLOOR IN AN EXISTING BUILDING WITH A SINGLE FAMILY DWELLING ON 2ND FLOOR.
- AppealZoning board appeal
Appeal 20493 · CLOSED · Granted
Related permit 453235 · PERMIT FOR A DAY CARE CENTER ON THE FIRST FLOOR IN THE SAME BUILDING WITH AN EXISTING SINGLE FAMILY DWELLING ABOVE.
- PermitUse
Permit 165622 · COMPLETED
PERMENANT USE OF NAIL SUPPLY STORE
- AppealZoning board appeal
Appeal 6885 · CLOSED · Granted with conditions
Related permit 165622 · PERMIT FOR A RETAIL NAIL SUPPLY STORE ON THE FIRST FLOOR IN THE SAME BUILDING WITH AN EXISTING SINGLE FAMILY DWELLING.
- InvestigationBC INSP (likely: building-code inspection)
Case 144718 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- ViolationCAL LO (Commercial Activity License required)
Case 144718 · Violation 820133 · Code 19-2602.1/1 · COMPLIED
Philadelphia Code §19-2602(1) requires a Commercial Activity License before conducting business in the city. City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 144718 · FAILED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
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 30, 2026, 7:49 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)