2026 assessment
$740K
OPA value, not a listing price
Commercial property report
304 Walnut St
2 stories3,000 sqftCMX3built 1900
Property at a glanceCommercial
304 Walnut LLC
2027 published assessment
$1.0M
Future roll, not the current tax bill
Location
300 block of Walnut St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
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 $1,042,000. It is not yet the billed-year tax basis.
- OPA assessment · 2016$640K 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$640K 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$659K 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$658K 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$663K 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$663K 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$663K 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$725K 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$725K 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$740K 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$740K 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$1.0M 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 · 2025Deed / sale $1.2MA 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 · 2025-08-29Change 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 · 2025-10-25Addition and/or AlterationThis 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 · 2026-06-02Addition and/or AlterationsThis 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 · 2026-06-12AlterationsThis 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 ↗
- L&I violation · 2011-01-03COULD NOT ENTERA 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 · 2011-01-03CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2012-09-05EXIT SIGN ILLUMINATION REQ¿DA 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 · 2012-09-05VIOL C&I MESSAGEA 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 · 2012-09-05FIRE EXTING-NEEDS INSP/TAG (Fire extinguisher needs inspection and a current service tag)Fire extinguisher needs inspection and a current service tagHow L&I violations and orders work ↗
- L&I violation · 2012-09-05INT S-FLOOR REPAIR (Repair the interior floor)Repair the interior floorHow L&I violations and orders work ↗
- L&I violation · 2012-09-05INT S-HANDRAIL REPAIRA 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 · 2012-09-05CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2011-04-28CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2013-01-14CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2013-04-05CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2020-12-01Posel Enterprises: Vacant Commercial Property L&I license filing 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 · 2025-11-30Posel Enterprises: Vacant Commercial Property L&I license filing marked closedA 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 assessmentAssessmentDeed / saleL&I violationPermitInspectionLicense
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 record18 events · exact dates, newest first
- PermitAlterations
- PermitAddition and/or Alterations
- LicensePosel Enterprises: Vacant Commercial Property L&I license filing marked closed
- PermitAddition and/or Alteration
- PermitChange of Use
- Deed / saleDeed / sale $1.2M
- LicensePosel Enterprises: Vacant Commercial Property L&I license filing initially issued
- InspectionCI INSP
- InspectionCI INSP
- L&I violationEXIT SIGN ILLUMINATION REQ¿D
- L&I violationVIOL C&I MESSAGE
- L&I violationFIRE EXTING-NEEDS INSP/TAG (Fire extinguisher needs inspection and a current service tag)
- L&I violationINT S-FLOOR REPAIR (Repair the interior floor)
- L&I violationINT S-HANDRAIL REPAIR
- InspectionCI INSP
- InspectionCI INSP
- L&I violationCOULD NOT ENTER
- InspectionCI INSP
Verify the public record
Property tax
$10,359/year estimated property tax
2026 taxable assessment $740,000 × 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 $1,042,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8826234002026 taxable assessment equals the full assessed value.
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.”
Where the record looks off
Conflicts in City paperwork. Flags on the data, not the property.
"Built 1900" is usually a placeholder
Philadelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Str/Off 2 Sty Masonry
Owner
304 Walnut LLC
$ / sq ft
$347
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
3,000 sqft
Lot size
3,125 sqft
Stories
2
Built
1900
Zoning
CMX3
Recorded owner
Who's behind it
304 Walnut LLC · corporate / LLC owner
• Tax bills mail to 51 N 3rd St Unit 355, Philadelphia PA, 19106
Block context
300 block of Walnut St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 306 Walnut St · 308-10 Walnut St
L&I license dates · data through Jul 27, 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 27, 2026.
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 18 dated rows
- PermitAlterations
Permit PP-2026-006851 · Issued
Install 4 floor drains, 7 lavatories, 3 water closets. 2 showers, 1 backflow preventer, 1 hot water heater and 1 ejector sump pump. All work to be done according to the 2018 PPC and per approved plans.
- PermitAddition and/or Alterations
Permit MP-2026-002761 · Issued
FOR THE INSTALLATION OF REGISTERS, DIFFUSERS, AND APPLIANCES WITH ASSOCIATED DUCTWORK. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH THE MANUFACTURER’S SPECIFICATIONS. FOR USE AS PREVIOUSLY APPROVED. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK.
- License terminal eventPosel Enterprises: Vacant Commercial Property L&I license filing marked closed
License 856512 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- PermitAddition and/or Alteration
Permit CP-2025-004451 · Issued
LEVEL II ALTERATIONS (NO CHANGE OF OCCUPANCY) FOR RENOVATIONS TO EXISTING SHELL COMMERCIAL SPACE AS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR FIT-OUT PRIOR TO OCCUPANCY AND FOR ACCESSIBILITY COMPLIANCE. EXISTING BUILDING NOT REQUIRED TO BE SPRINKLERED. *2018 IEBC REVIEW* **SEPARATE PERMITS REQUIRED FOR MEP WORK**
- PermitChange of Use
Permit ZP-2025-008595 · Issued
Personal Services
- Recorded transfer$1.2M transfer
2025
- License issue eventPosel Enterprises: Vacant Commercial Property L&I license filing initially issued
License 856512 · Closed
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationCI INSP
Case 348568 · PASSED
The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 348568 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationEXIT SIGN ILLUMINATION REQ¿D
Case 348568 · Violation 2691985 · Code FC-1011.2/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVIOL C&I MESSAGE
Case 348568 · Violation 2691984 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationFIRE EXTING-NEEDS INSP/TAG (Fire extinguisher needs inspection and a current service tag)
Case 348568 · Violation 2691986 · Code FC-906.2/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationINT S-FLOOR REPAIR (Repair the interior floor)
Case 348568 · Violation 2691988 · Code PM-305.3/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationINT S-HANDRAIL REPAIR
Case 348568 · Violation 2691987 · Code PM-305.2/3 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 348568 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationCI INSP
Case 263059 · CLOSED
City marked the record closed; open the case for the closing reason.
- ViolationCOULD NOT ENTER
Case 263059 · Violation 1939270 · Code A.CNE.000 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- InvestigationCI INSP
Case 263059 · FAILED
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
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 28, 2026, 7:33 AM 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)