2026 assessment
$1.6M
OPA value, not a listing price
Apartment building report
304-08 Master St
5 stories16,000 sqftICMXbuilt 2022
Property at a glanceApartments
L&H Property Management L
2027 published assessment
$2.2M
Future roll, not the current tax bill
Location
300 block of Master St
ZIP 19122
Neighborhood area
Olde Kensington · North Philadelphia
Approximate · based on ZIP 19122
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 $2,168,000. It is not yet the billed-year tax basis.
- OPA assessment · 2025$1.6M 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$1.6M 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$2.2M 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 ↗
- Permit · 2019-08-28New 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 · 2019-11-05Amend for conversionThis 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 · 2019-12-26New 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 · 2020-01-03New Construction or AdditionsThis 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 · 2020-01-29Amend for conversionThis 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 · 2020-02-06New 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 · 2020-02-11New 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 · 2020-06-14New Construction or AdditionsThis 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 · 2020-11-23Change of 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 · 2020-12-15Signs (Accessory / Non-Accessory)This 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 · 2021-02-18SignThis 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 ↗
- License · 2021-01-22L&H Property Management LLC: Rental landlord or residential registration 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 · 2009-02-12NEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration 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 · 2012-12-22NEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration 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 ↗
Property assessmentAssessmentPermitLicense
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 record14 events · exact dates, newest first
- PermitSign
- LicenseL&H Property Management LLC: Rental landlord or residential registration initially issued
- PermitSigns (Accessory / Non-Accessory)
- PermitChange of Use
- PermitNew Construction or Additions
- PermitNew Construction
- PermitNew Construction
- PermitAmend for conversion
- PermitNew Construction or Additions
- PermitNew Construction
- PermitAmend for conversion
- PermitNew Construction
- LicenseNEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration marked inactive
- LicenseNEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration initially issued
Verify the public record
Property tax
$2,298/year estimated property tax
2026 taxable assessment $164,150 × 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 $2,168,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8810009832026 OPA taxes $164,150 of $1,641,500 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.”
Building report
Apartment building
Apartments, recorded in the City's apartments category. The public record and owner trail follow.
What it is
Apartments
Vacant Land Indust < Acre
Owner
L&H Property Management L
$ / sq ft
$136
below the $147 median for 2,826 apartments parcels citywide
Licensed units
10
active rental license
Interior area
16,000 sqft
Lot size
3,360 sqft
Stories
5
Built
2022
Zoning
ICMX
Recorded owner
Who's behind it
L&H Property Management L · corporate / LLC owner
• Tax bills mail to 22 Oriorle Way, Moorestown NJ, 08057 — outside Philadelphia
• Holds an active rental license for this address
Block context
300 block of Master St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 302 Master St · 300 Master St
L&I license dates · data through Jul 24, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 24, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
L&H Property Management LLCActive
Rental · Initial issue date Jan 22, 2021 · Filed expiration Jan 21, 2027
NEGASH ABERRAInactive
Vacant Residential Property / Lot · Initial issue date Feb 12, 2009 · Terminal license date Dec 22, 2012
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 14 dated rows
- PermitSign
Permit GP-2021-000022 · Completed
FOR THE INSTALLATION OF A FLAT WALL SIGN AS PER PLANS.
- License issue eventL&H Property Management LLC: Rental landlord or residential registration initially issued
License 859734 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitSigns (Accessory / Non-Accessory)
Permit ZP-2020-008058 · Completed
FOR THE ERECTION OF ONE (1) ACCESSORY NON-ILLUMINATED FLATWALL SIGN. SIZE AND LOCATION AS SHOWN IN THE PLAN. SIGN ACCESSORY TO BUSINESS AND PROFESSIONAL OFFICE AS PREVIOUSLY APPROVED
- PermitChange of Use
Permit ZP-2020-009335 · Issued
Office - Business and Professional
- PermitNew Construction or Additions
Permit 1034215 · Completed
INSTALL DRAIN AND WATER LINES FROM BASEMENT TO 14 TOILETS, 14 SINKS, 10 TUB/SHOWERS, 14 KITCHEN SINKS, 10 LAUNDRY--PVC AND PEX/CAST AND COPPER ROUGH AND FINISH--PLUMBING CODE 2018;VACANT COMMERCIAL SPACE AT FIRST FLOOR ( USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY) IN THE SAME BUILDING WITH MULTI-FAMILY HOUSEHOLD LIVING (TEN (10) DWELLING UNITS) FROM SECOND FLOOR THROUGH FIFTH (5TH) FLOORS
- PermitNew Construction
Permit 1031668 · Completed
TOTAL WIRING OF 10 APTS/COMMERCIAL AREA AND COMMON AREA BY CODE AND PLANS ATTACHED 800AMP 3PHASE INCOMING SERVICE.'17 NEC. INSTALL FIRE ALARM SYSTEM PER ENGINEER SEALED AND CITY APPROVED DRAWINGS. **THE REMOVAL OF STAND-BY POWER PER AP# 1010648** DRAWINGS WERE NOTED FOR DOORSWING AND LISTED PANIC HARDWARE AT ELECTRIC.rm DOOR.
- PermitNew Construction
Permit 1028583 · Completed
FOR THE INSTALLATION OF A NFPA 13 AND NFPA 13R SYSTEMS FOR A MIXED USE BUILDING SERVICED BY A TWO (2) INCH FIRE SERVICE LINE, A STANDPIPE, AND A BACKFLOW PREVENTER ASSEMBLY. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. FIRE SUPPRESSION SYSTEM TO BE INSTALLED IN ACCORDANCE WITH NFPA 13 AND NFPA 13R STANDARDS. FDC MUST COME UP THROUGH THE SIDEWALK AND CANNOT GO THROUGH FRONT FACADE MASONRY.
- PermitAmend for conversion
Permit 1045540 · Completed
AMEND PERMIT AP#1010648 TO CORRECT WORDING FOR SCOPE OF WORK: TO REMOVE STAND BY GENERATOR, DOCUMENT HORIZONTAL EXITS, AND BACK UP POWER IS STILL REQUIRED THROUGH LISTED LIGHTING FIXTURES. PERMIT TO DOCUMENT THAT A REQUIRED ACCESSIBLE MEANS OF EGRESS IS NOT REQUIRED PER SECTION 1009.2.1 EX. #1. ELEVATOR IS STILL REQUIRED TO SERVE TYPE B DWELLING UNITS. 1009.2.1 EX. #1 ELIMINATES THE REQUIREMENT OF STANDBY POWER.
- PermitNew Construction or Additions
Permit 1035846 · Completed
NEW HD, HT, FA 1 AND WDP INTO BUILDING ONLY. PER 2018 PHILA PLUMBING CODE.
- PermitNew Construction
Permit 1030917 · Completed
FOR THE INSTALLATION OF TWELVE (12) NEW HVAC HEAT PUMP SYSTEMS. INCLUDING DUCTWORK, AS PER PLANS (65) REGISTER/DIFFUSERS ON AN MIXED USE BUILDING. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS REQUIRED FOR ALL OTHER WORK. **IMC 2018**
- PermitAmend for conversion
Permit 1010648 · Completed
TO AMEND PREVIOUS PERMIT NO.AP#987730, TO REMOVE EMERGENCY GENERATOR. *EMERGENCY POWER IS STILL REQUIRED THROUGH LISTED LIGHTING FIXTURE*
- PermitNew Construction
Permit 987730 · Completed
FOR THE ERECTION OF A FIVE STORY STRUCTURE OF TYPE 1A CONSTRUCTION @ THE 1ST FLOOR LEVEL AND VA CONSTRCUTION FROM 2ND -5TH FLOOR LEVEL, WITH ROOF DECKS AND ROOF DECK ACCESS STRUCTURES; FOR A VACANT COMMERCIAL SPACE AT FIRST FLOOR ( USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY) IN THE SAME BUILDING WITH MULTI-FAMILY HOUSEHOLD LIVING (TEN (10) DWELLING UNITS) FROM SECOND FLOOR THROUGH FIFTH (5TH) FLOORS AND CREATION OF ONE(1) LOADING SPACE AT OPEN SPACE. SEPARATE PERMIT REQUIRED FOR MEP AND FIRE SUPPRESSION WORK.
- License terminal eventNEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration marked inactive
License 466350 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventNEGASH ABERRA: Vacant Residential Property / Lot landlord or residential registration initially issued
License 466350 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
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, 6:18 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)