2026 assessment
$322K
OPA value, not a listing price
Commercial property report
31 S 2nd St
1,016 sqftCMX3built 1900
Property at a glanceCommercial
Jl 31 S 2nd LLC
2027 published assessment
$327K
Future roll, not the current tax bill
Location
0 block of S 2nd 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 $326,900. It is not yet the billed-year tax basis.
- OPA assessment · 2016$245K 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$245K 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$245K 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$273K 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$287K 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$287K 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$287K 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$313K 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$313K 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$322K 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$322K 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$327K 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 · 2017-06-30UseThis 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 · 2018-01-10UseThis 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 · 2018-04-02Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2018-04-02Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2018-05-16SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2018-05-21ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2018-07-02PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing 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 · 2018-08-10MechanicalThis 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 · 2018-10-05SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2015-08-22DOOR AND WINDOW VACANTA 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 · 2015-08-22VACANT STRUCTURE LICENSEA 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 · 2015-08-22CI 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 · 2015-08-22HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- L&I violation · 2018-10-15PERMB- WORK NOT SAME AS PERMITA 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 · 2018-10-15HISTORIC-NO PERMITA 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 · 2018-10-15UNAPPROVED USED MAT'L ETCA 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 · 2018-10-15BP_BLDGA 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 · 2025-04-11PERIODIC TESTINGA 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 · 2025-04-11L&I investigationA 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 · 2018-10-17WORKMANLIKE- PLUMBING CODEA 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 · 2015-10-08HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- Inspection · 2015-10-08CI 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 · 2015-11-17CI 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 · 2015-11-17HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- Inspection · 2016-06-02PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2016-06-03PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2018-12-05BP_BLDGA 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 · 2019-01-11BP_BLDGA 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 · 2019-03-01PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2019-04-09BP_BLDGA 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 · 2019-05-20BP_BLDGA 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 · 2019-06-28BP_BLDGA 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 · 2019-12-09PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
Property assessmentAssessmentL&I violationPermitInspection
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 record33 events · exact dates, newest first
- L&I violationPERIODIC TESTING
- InspectionL&I investigation
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionBP_BLDG
- InspectionBP_BLDG
- InspectionBP_BLDG
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionBP_BLDG
- InspectionBP_BLDG
- L&I violationWORKMANLIKE- PLUMBING CODE
- L&I violationPERMB- WORK NOT SAME AS PERMIT
- L&I violationHISTORIC-NO PERMIT
- L&I violationUNAPPROVED USED MAT'L ETC
- InspectionBP_BLDG
- PermitSuppression
- PermitMechanical
- PermitPlumbing
- PermitElectrical
- PermitSuppression
- PermitMajor alteration
- PermitMajor alteration
- PermitUse
- PermitUse
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionCI INSP
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionCI INSP
- L&I violationDOOR AND WINDOW VACANT
- L&I violationVACANT STRUCTURE LICENSE
- InspectionCI INSP
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
Verify the public record
Property tax
$4,509/year estimated property tax
2026 taxable assessment $322,100 × 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 $326,900. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8880395682026 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.
1 open violation
What it is
Commercial
Com Condo 1 Sty Masonry
Owner
Jl 31 S 2nd LLC
$ / sq ft
$322
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
1,016 sqft
Lot size
1 sqft
Built
1900
Zoning
CMX3
Recorded owner
Who's behind it
Jl 31 S 2nd LLC · corporate / LLC owner
• Tax bills mail to 940 Tasker Street, Philadelphia PA, 19148
Block context
0 block of S 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 31 S 2nd St · 33 S 2nd St
L&I license dates · data through Jul 25, 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 25, 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 33 dated rows
- ViolationPERIODIC TESTING
Case CF-2025-028154 · Violation VI-2025-021425 · Code F-901.6.4 · OPEN
- InvestigationL&I investigation
Case CF-2025-028154 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 659267 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationBP_BLDG
Case 679323 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationBP_BLDG
Case 679323 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationBP_BLDG
Case 679323 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 659267 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationBP_BLDG
Case 659267 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationBP_BLDG
Case 659267 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationWORKMANLIKE- PLUMBING CODE
Case 826215 · Violation 4843836 · Code A-104.1/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationPERMB- WORK NOT SAME AS PERMIT
Case 659267 · Violation 4962499 · Code A-302.10/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationHISTORIC-NO PERMIT
Case 659267 · Violation 4962497 · Code 14-1005(1) · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationUNAPPROVED USED MAT'L ETC
Case 659267 · Violation 4962498 · Code A-203.2/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBP_BLDG
Case 659267 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitSuppression
Permit 916479 · COMPLETED
EZ PERMIT SPRINKLER RELOCATION (NFPA 13)-RELOCATING NINE(9) SPRINKLER HEADS FOR THE RELOCATION OF SPRINKLER HEADS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS.
- PermitMechanical
Permit 900831 · COMPLETED
INSTALL (1) 100,000 BTU GAS FURNACE 90% EFF (1) 5 TON CONDENSER AND COIL (1) SUPPLY AND RETURN WITH DUCTWORK 1ST FLOOR
- PermitPlumbing
Permit 873596 · COMPLETED
INSTALL DRAIN & WATER LINES 1-TOILET, 1-LAV, 1-MOP SINK, 1-HAND SINK, 1-GREASE TRAP, 1-3 COMPARTMENT SINK & 1-HWH & 1-FLOOR DRAIN THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004
- PermitElectrical
Permit 842430 · COMPLETED
INSTALL SWITCHES, RECEPTACLES & LIGHTS USING EXISTING 200AMP PANEL 42-CKTS 3-PHASE AS PER NEC 2008 CC DISTRICT AND FIRE ALARM EXISTING TO REMAIN RELOCATE 1-EXISTING HORN AS PER NFPA 72
- PermitSuppression
Permit 877425 · COMPLETED
RELOCATE HEADS PER DROPPED CEILING.FOR THE RELOCATION OF SPRINKLER HEADS AS PER ATTACHED STANDARDS. DEVIATIONS FROM THESE STANDARDS REQUIRE SUBMISSION OF CONSTRUCTION AND SITE PLANS.
- PermitMajor alteration
Permit 826215 · COMPLETED
FOR INTERIOR ALTERATIONS TO FIRST FLOOR, TO INCLUDE NEW INTERIOR FINISHES, EQUIPMENTS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR ALTERATIONS NOT INLCUDED IN THIS PERMIT. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELECTRICAL AND PLUMBING WORK.
- PermitMajor alteration
Permit 846999 · EXPIRED
LEVEL II EXTERIOR ALTERATIONS (NO CHANGE OF OCCUPANCY) FOR RENOVATIONS TO CREATE A NEW STOREFRONT FOR FIRST FLOOR COMMERCIAL SPACE AS PER APPROVED PLANS AND PHC APPROVAL. SEPARATE PERMIT REQUIRED FOR FIT-OUT OF COMMERCIAL SPACE.
- PermitUse
Permit 844449 · COMPLETED
FOR A CHANGE IN USE AT THE EXISTING UNIT C4 FROM VACANT TO AN EATING AND DRINKING/TAKE-OUT RESTAURANT ESTABLISHMENT. NO CHANGE IN HEIGHT OR SQUARE FOOTAGE. NO SIGN WITH THIS PERMIT.
- PermitUse
Permit 796688 · COMPLETED
FOR A FOOD, BEVERAGES AND GROCERIES AT SPACE # 3UL AT FIRST FLOOR IN THE SAME BUILDING WITH ALL OTHER USES AS PREVIOUSLY APPROVED. NO SIGN ON THIS APPLICATION.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 498694 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 498691 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 498691 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 498694 · CLOSED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. City marked the record closed; open the case for the closing reason.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 498694 · FAILED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationCI INSP
Case 498691 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationDOOR AND WINDOW VACANT
Case 498691 · Violation 3772514 · Code PM15-304.19V · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVACANT STRUCTURE LICENSE
Case 498694 · Violation 3772753 · Code 9-3905 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 498691 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 498694 · FAILED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. 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 26, 2026, 9:08 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)