{"asOf":"2026-07-30T00:02:06.864Z","block":"500-599 S 21ST ST","blockUrl":"https://philadelphia.blockreport.homes/block/500-599-s-21st-st","address":"518 S 21ST ST","parcelNumber":"303093800","source":"https://property.phila.gov/?p=303093800","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"P40","buildingCodeNew":"25","buildingClass":"ROW W/GAR 2.5 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"KRAMER MACKENZIE","coOwner":"GROSS SAMUEL D","marketValue":1576600,"landAssessment":315320,"improvementAssessment":1261280,"livableArea":2432,"yearBuilt":2020,"lastSale":{"price":1480000,"date":"2025-12-29T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":234.97,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":234.97,"principalDue":564.53,"penaltyDue":33.87,"interestDue":-490.72,"otherChargesDue":127.29,"yearsOwed":1,"oldestYearOwed":2021,"mostRecentYearOwed":2021,"mostRecentPaymentDate":null,"assessmentYear":2022,"totalAssessment":869200,"taxableAssessment":354600,"exemptAbatementAssessment":514600,"homesteadValue":0,"netTaxAfterHomestead":4963.69,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.945443723179196,"lng":-75.1770911461951,"geom":{"type":"Polygon","coordinates":[[[-75.177179186,39.945433963],[-75.177182013,39.945476019],[-75.176991297,39.945451897],[-75.17700045,39.945411513],[-75.177179186,39.945433963]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":4,"baths":4,"stories":4,"lotArea":810,"zoning":"RSA5","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"518 S 21ST ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"PERMIT FOR full demolition of existing structure on the lot and for the erection of an attached structure with roof deck to use as single family household living with one accessory off-street surface parking space (size and location s shown","status":"Completed","outcome":"Granted","date":"2022-08-16","number":"ZP-2022-001084","relatedPermit":"ZP-2022-001084"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":596600,"taxable":354600,"land":46251,"improvement":550349,"taxableLand":46251,"taxableImprovement":308349,"exemptLand":0,"exemptImprovement":242000},{"y":2017,"v":596600,"taxable":354600,"land":178980,"improvement":417620,"taxableLand":178980,"taxableImprovement":175620,"exemptLand":0,"exemptImprovement":242000},{"y":2018,"v":596600,"taxable":354600,"land":178980,"improvement":417620,"taxableLand":178980,"taxableImprovement":175620,"exemptLand":0,"exemptImprovement":242000},{"y":2019,"v":841200,"taxable":354600,"land":252360,"improvement":588840,"taxableLand":252360,"taxableImprovement":102240,"exemptLand":0,"exemptImprovement":486600},{"y":2020,"v":869200,"taxable":354600,"land":260760,"improvement":608440,"taxableLand":260760,"taxableImprovement":93840,"exemptLand":0,"exemptImprovement":514600},{"y":2021,"v":869200,"taxable":354600,"land":260760,"improvement":608440,"taxableLand":260760,"taxableImprovement":93840,"exemptLand":0,"exemptImprovement":514600},{"y":2022,"v":869200,"taxable":869200,"land":260760,"improvement":608440,"taxableLand":260760,"taxableImprovement":608440,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":223000,"taxable":223000,"land":223000,"improvement":0,"taxableLand":223000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":223000,"taxable":223000,"land":223000,"improvement":0,"taxableLand":223000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":223000,"taxable":223000,"land":223000,"improvement":0,"taxableLand":223000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1500000,"taxable":370000,"land":300000,"improvement":1200000,"taxableLand":300000,"taxableImprovement":70000,"exemptLand":0,"exemptImprovement":1130000},{"y":2027,"v":1576600,"taxable":515023,"land":315320,"improvement":1261280,"taxableLand":315320,"taxableImprovement":199703,"exemptLand":0,"exemptImprovement":1061577}],"taxNow":5179,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"504455","date":"2013-11-05","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2014-12-02","scope":"REPAIR OR REPLACE HOUSE TRAP PA20133091389"},{"number":"ZP-2022-001084","date":"2022-08-10","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"complete demolition of existing structure on the lot and for the erection of an attached structure with roof deck to use as single family household living with one accessory off street parking space (size and location as shown on the plan)."},{"number":"PP-2022-012381","date":"2022-08-24","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2023-03-16","scope":"SEAL LATERAL"},{"number":"ZP-2022-010223","date":"2022-09-12","work":"Full Demolition","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2026-03-10","scope":". FOR THE COMPLETE DEMOLITION OF ALL EXISTING STRUCTURES ON LOT"},{"number":"DP-2022-001275","date":"2022-09-22","work":"Minor Demolition","type":"Demolition","description":"Demolition Permit","status":"Completed","completedDate":"2024-09-16","scope":"FOR THE COMPLETE DEMOLITION OF THE EXISTING THREE (3) STORY ATTACHED MASONRY STRUCTURE. DEMOLITION TO BE DONE BY HAND AND WITH HAND TOOLS ONLY. ALL PERMITTED DEMOLITION ACTIVITY TO BE IN ACCORDANCE WITH APPROVED SITE SAFETY DEMOLITION PLAN & SUCH PLAN TO BE MAINTAINED ON SITE AT ALL TIMES IN ACCORDANCE WITH PHILADELPHIA ADMINISTRATIVE CODE. ANY DEVIATION WILL REQUIRE AN AMENDED BUILDING PERMIT. PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO START OF WORK AND TO BE MAINTAINED DURING ALL DEMOLITION ACTIVITIES. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN EIGHT (8) FEET OF BUILDING FACADES IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE STREETS DEPARTMENT APPROVAL REQUIRED FOR RIGHT-OF-WAY ENCROACHMENT OR CLOSURE. IF SITE CONDITIONS VARY, CONTACT DESIGN PROFESSIONAL PRIOR TO THE START OF ANY WORK."},{"number":"RP-2022-010392","date":"2023-01-12","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2025-05-19","scope":"ERECTION OF AN ATTACHED STRUCTURE FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. SHEETING AND SHORING AS PRESCRIBED IN GEO TECH REPORT. SEPARATE PERMITS REQUIRED FOR SPRINKLER (13R) WORK. (UNDERPINNNING IS NOT PART OF THIS PERMIT). ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2018 IECC. PRIOR TO ISSUANCE OF C.O SUBMITTAL OF AIR BARRIER CHECKLIST AND ENVELOPE TESTING CERTIFICATE IS REQUIRED. BOTH TO BE COMPLETED BY AN APPROVED PARTY."},{"number":"FP-2023-000249","date":"2023-03-08","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2025-05-19","scope":"FOR THE INSTALLATION OF A NFPA 13R FIRE SUPPRESSION SYSTEM SERVICED BY A TWO INCH FIRE SERVICE LINE WITH A BACKFLOW PREVENTER ASSEMBLY FOR A SINGLE FAMILY DWELLING. ALL WORK TO BE DONE PER APPROVED PLANS. FIRE SUPPRESSION SYSTEM TO BE INSTALLED IN ACCORDANCE WITH NFPA 13R STANDARDS."},{"number":"PP-2023-002007","date":"2023-03-15","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2025-05-19","scope":"INSTALL MD, CT, FAI & 1.5\" WDP & 21 FIXTURES TO INCLUDE ..vents, drains, water lines, 5 toilets, 5 lavs, 5 tubs/showers, 1 kitchen sink, 1 hot water heater, 1 hose bib, 1 ejector pump, 1 sump pump, 1 backflow preventer,"},{"number":"MP-2022-006142","date":"2023-05-19","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2025-05-19","scope":"Mechanical / Fuel Gas Permit for combo RP-2022-010392"},{"number":"EP-2023-005363","date":"2023-06-08","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-02-13","scope":"Wire House according to the plan and the electrical code, Wire all outlets switches GFCI'S, lights and Bathroom exhaust fans Run 200 amp service to house in accordance with the electrical code,"}],"storyTag":"Torn down & rebuilt","storyDelta":-0.26,"timeline":[{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"appeal","w":"Appeal granted"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2022,"k":"permit","w":"Full Demolition"},{"y":2022,"k":"permit","w":"Minor Demolition"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2024,"k":"demo"},{"y":2025,"k":"sale","p":1480000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-28","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 573% in 2026, but no matching permit appears in the property timeline.","evidence":["assessment moved from $223,000 to $1,500,000","no permit shown in 2025-2027"],"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 #ZP-2022-001084: Completed · Granted; related permit ZP-2022-001084.","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: PP-2022-012381 (Expired). At least one row also carries a completion date, so the City fields conflict.","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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$234.97 was recorded in the City’s 2022-06 delinquency snapshot for 2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"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"}]}