{"asOf":"2026-07-23T12:05:28.386Z","block":"900-999 S 23RD ST","blockUrl":"https://philadelphia.blockreport.homes/block/900-999-s-23rd-st","address":"932 S 23RD ST","parcelNumber":"302299200","source":"https://property.phila.gov/?p=302299200","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"PENG MANLING","coOwner":null,"marketValue":445700,"landAssessment":89140,"improvementAssessment":356560,"livableArea":952,"yearBuilt":1920,"lastSale":{"price":190000,"date":"2016-01-08T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.941161849660716,"lng":-75.18132374962346,"geom":{"type":"Polygon","coordinates":[[[-75.181249558,39.941173661],[-75.181257426,39.941132796],[-75.181397815,39.941150142],[-75.181390198,39.941190964],[-75.181249558,39.941173661]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":2,"baths":2,"stories":2,"lotArea":560,"zoning":"RSA5","grade":"C","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"1052 SILVER OAK PL, AMBLER PA, 19002","mailOut":true,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR PARTIAL DEMOLITION OF REAR ONE AND TWO-STORY PORTION OF AN EXISTING STRUCTURE; FOR\nTHE ERECTION OF A REAR THREE-STORY ADDITION, A THIRD STORY ADDITION ABOVE A 2-STORY EXISTING STRUCTURE\nAND A PILOTHOUSE (HEIGHT NTE 10 FEET; FOR A","status":"OPEN","outcome":"Granted with conditions","date":"2016-06-08","number":"27677","relatedPermit":"676087"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":191600,"taxable":191600,"land":22512,"improvement":169088,"taxableLand":22512,"taxableImprovement":169088,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":191600,"taxable":191600,"land":54798,"improvement":136802,"taxableLand":54798,"taxableImprovement":136802,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":191600,"taxable":191600,"land":54798,"improvement":136802,"taxableLand":54798,"taxableImprovement":136802,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":216400,"taxable":216400,"land":61891,"improvement":154509,"taxableLand":61891,"taxableImprovement":154509,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":211500,"taxable":211500,"land":57465,"improvement":154035,"taxableLand":57465,"taxableImprovement":154035,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":211500,"taxable":211500,"land":57465,"improvement":154035,"taxableLand":57465,"taxableImprovement":154035,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":211500,"taxable":211500,"land":57465,"improvement":154035,"taxableLand":57465,"taxableImprovement":154035,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":427100,"taxable":427100,"land":85420,"improvement":341680,"taxableLand":85420,"taxableImprovement":341680,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":427100,"taxable":427100,"land":85420,"improvement":341680,"taxableLand":85420,"taxableImprovement":341680,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":457100,"taxable":457100,"land":91420,"improvement":365680,"taxableLand":91420,"taxableImprovement":365680,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":457100,"taxable":457100,"land":91420,"improvement":365680,"taxableLand":91420,"taxableImprovement":365680,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":445700,"taxable":445700,"land":89140,"improvement":356560,"taxableLand":89140,"taxableImprovement":356560,"exemptLand":0,"exemptImprovement":0}],"taxNow":6398,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"676087","date":"2016-07-25","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2016-07-25","scope":"REMOVE EXISTING ADDITION IN REAR, NEW THREE STORY ADDITION ON REAR OF HOUSE, NEW 3RD STORY ADDITION OVER MAIN HOUSE, WITH ROOF DECK. WILL TRIGGER REFUSAL FOR SETBACK."},{"number":"711318","date":"2016-10-12","work":"Zoning admin review","type":"ZP_ADMIN","description":"ZONING ADMIN REVIEW","status":"COMPLETED","completedDate":"2016-12-09","scope":"ADMINISTRATIVE REVIEW TO PERMIT 676087 GRANTED BY ZBA CAL #27677, REMOVE EXISTING ADDITIONS IN REAR, NEW TWO STORY ADDITION ON REAR OF HOUSE, THIS WILL TRIGGER LESS REFUSALS FOR REAR SETBACK ABOVE 12'-0\" AND OPEN AREA ABOVE 12'-0\"(ONLY AT 2ND STORY INSTEAD OF 2ND AND 3RD STORY, SINCE THERE WILL BE NO 3RD STORY)"},{"number":"731717","date":"2017-01-11","work":"Addition","type":"BP_ADDITON","description":"ADDITION PERMIT","status":"COMPLETED","completedDate":"2018-05-15","scope":"FOR THE ERECTION OF AN ADDITION ON AN EXISTING ATTACHED STRUCTURE, TO INCLUDE INTERIOR ALTERATIONS, NEW INTERIOR PARTITION WALLS, LOWERED BASEMENT ELEVATION, UNDERPINNING INSTALLATION, NEW FOUNDATION INSTALLATION, ROOF ASSEMBLY INSTALLATION TO INCLUDE FIRE-RETARDANT TREATED WOOD SHEATHING, AND WALL/FLOOR/CEILING FINISHING. **SEPARATE PERMITS TO BE REQUIRED FOR ELECTRICAL AND PLUMBING WORK ALTERATIONS.**"},{"number":"756497","date":"2017-02-02","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-05-15","scope":"BASEMENT INSTALL 1 LAUNDRY TUB, 1-WATER CLOSET, 1-LAV, FIRST FLOOR INSTALL 1-KIT SINK, SECOND FLOOR 2-WATER CLOSET, 2-LAVS & 2-BATH TUBS THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"826461","date":"2017-10-24","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"RE-WIRE ONE FAMILY DWELLING AS PER 2008 NEC."},{"number":"826465","date":"2017-10-24","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2018-04-14","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 PLANSINSTALL (1)3 TON A/C WITH 90% HIGH EFFICIENCY GAS FURNACE AND ALL ASSOCIATED DUCT WORK"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2016,"k":"sale","p":190000},{"y":2016,"k":"appeal","w":"Appeal granted with conditions"},{"y":2016,"k":"permit","w":"Zoning"},{"y":2016,"k":"permit","w":"Zoning admin review"},{"y":2017,"k":"permit","w":"Addition"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2017,"k":"permit","w":"Mechanical"}],"rented":true,"licenses":[{"number":"784939","type":"Rental","status":"Active","businessName":"MANLING PING","legalName":"MANLING PING","address":"932 S 23RD ST","revenueCode":"3202","rentalCategory":"Other","units":1,"issuedDate":"2018-08-02","latestIssueDate":"2025-08-17","expirationDate":"2026-08-01","inactiveDate":null}],"licenseActivity":[{"number":"784939","type":"Rental","businessName":"MANLING PING","legalName":"MANLING PING","issuedDate":"2018-08-02","latestIssueDate":"2025-08-17","closureDate":null,"expirationDate":"2026-08-01","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 102% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $211,500 to $427,100","no permit shown in 2022-2024"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #27677: OPEN · Granted with conditions; related permit 676087.","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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (1052 SILVER OAK PL, AMBLER PA, 19002).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1920 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.","why":"Philadelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.","action":"Request the current lead certificate or City exemption for every dwelling unit.","url":"https://www.phila.gov/documents/lead-and-healthy-homes-resources-for-landlords/"}],"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. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","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"}]}