{"asOf":"2026-07-23T12:09:58.414Z","block":"900-999 S 26TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/900-999-s-26th-st","address":"905 S 26TH ST","parcelNumber":"302313110","source":"https://property.phila.gov/?p=302313110","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"P50","buildingCodeNew":"25","buildingClass":"ROW W/GAR 3 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"SABO STEPHEN","coOwner":"ENGLE SUSAN","marketValue":702600,"landAssessment":140520,"improvementAssessment":562080,"livableArea":1719,"yearBuilt":2012,"lastSale":{"price":437100,"date":"2017-02-28T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.9418435384563,"lng":-75.18608521903614,"geom":{"type":"Polygon","coordinates":[[[-75.186157507,39.94187686],[-75.186002975,39.941857641],[-75.186012931,39.941810217],[-75.186167463,39.941829436],[-75.186157507,39.94187686]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":4,"baths":4,"stories":2,"lotArea":770,"zoning":"RM1","grade":"C+","basement":null,"heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":1,"homestead":false,"mail":"905 S 26TH ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2017,"v":433600,"taxable":433600,"land":130080,"improvement":303520,"taxableLand":130080,"taxableImprovement":303520,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":433600,"taxable":433600,"land":130080,"improvement":303520,"taxableLand":130080,"taxableImprovement":303520,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":629100,"taxable":188730,"land":188730,"improvement":440370,"taxableLand":188730,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":440370},{"y":2020,"v":614800,"taxable":155944,"land":155944,"improvement":458856,"taxableLand":155944,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458856},{"y":2021,"v":614800,"taxable":155944,"land":155944,"improvement":458856,"taxableLand":155944,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458856},{"y":2022,"v":614800,"taxable":155944,"land":155944,"improvement":458856,"taxableLand":155944,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":458856},{"y":2023,"v":621400,"taxable":124280,"land":124280,"improvement":497120,"taxableLand":124280,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":497120},{"y":2024,"v":621400,"taxable":124280,"land":124280,"improvement":497120,"taxableLand":124280,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":497120},{"y":2025,"v":783900,"taxable":156700,"land":156700,"improvement":627200,"taxableLand":156700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":627200},{"y":2026,"v":783900,"taxable":156700,"land":156700,"improvement":627200,"taxableLand":156700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":627200},{"y":2027,"v":702600,"taxable":608920,"land":140520,"improvement":562080,"taxableLand":140520,"taxableImprovement":468400,"exemptLand":0,"exemptImprovement":93680}],"taxNow":2193,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"221339","date":"2009-06-26","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2009-06-26","scope":"RELOCATION OF LOT LINES TO CREATE 3 LOTS FROM 3 LOTS"},{"number":"254697","date":"2010-03-19","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"EXPIRED","completedDate":null,"scope":"\"ERECTION OF A 4 STORY ATTACHED STRUCTURE WITH CELLAR. ROOF TOP DECK. PILOT HOUSE. INTERIOR PARKING FOR 1 CAR FOR USE AS A SFD.\" PERMIT TO INCLUDE THE CONSTRUCTION OF A THREE STORY DWELLING WITH A PILOTHOUSE (FOURTH STORY) FOR ROOFTOP ACCESS ONLY. SEPARATE PERMITS REQUIRED FOR PLUMBING, ELECTRICAL, AND MECHANICAL WORK."},{"number":"366701","date":"2011-10-04","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2012-11-28","scope":"COMPLETE NEW PLUMBING SYSTEM. INCLUDES NEW SEWER SVC AND NEW 3/4 WATER SERVICE PA#20112760970"},{"number":"473438","date":"2013-05-23","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"AMENDING PERMIT #395786 :200 AMP SERVICE. WIRE DWELLING; 1- 60 AMP HVAC DISCONNECT, 6- TELEPHONE LINES (CAT-5), 6 TV LINES (RG6)..... IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING"},{"number":"475258","date":"2013-06-04","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2013-08-01","scope":"INSTALL 1 GOODMAN HVAC UNIT (SFD)"},{"number":"533460","date":"2014-07-01","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2014-07-01","scope":"CREATION OF AN ADDITION TO AN EXISTING ATTACHED STRUCTURE TO CONVERT PREVIOUSLY APPROVED PILOT HOUSE TO A FOURTH FLOOR. SIZE AND LOCATION AS SHOWN IN PLANS/APPLICATION. STRUCTURE FOR USE AS A SINGLE FAMILY HOUSEHOD LIVING."},{"number":"546477","date":"2014-07-01","work":"Administrative","type":"BP_ADMINST","description":"ADMINISTRATIVE PERMIT","status":"COMPLETED","completedDate":"2014-08-01","scope":"AMEND A/P #254697 TO CORRECTLY IDENTIFY THE HEIGHT OF THE BUILDING AT 38 FT. IN HEIGHT."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2009,"k":"permit","w":"Zoning/use"},{"y":2010,"k":"permit","w":"New construction"},{"y":2011,"k":"permit","w":"Plumbing"},{"y":2013,"k":"permit","w":"Electrical"},{"y":2013,"k":"permit","w":"Mechanical"},{"y":2014,"k":"permit","w":"Zoning"},{"y":2014,"k":"permit","w":"Administrative"},{"y":2017,"k":"sale","p":437100}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #221339: 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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 254697 (EXPIRED).","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"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"}]}