2026 assessment
$627K
OPA value, not a listing price
Commercial property report
31 S 2nd St
3,020 sqftCMX3built 1900
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$637K
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 $636,600. It is not yet the billed-year tax basis.
- OPA assessment · 2016$664K 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$408K 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$559K 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$559K 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$559K 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$559K 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$559K 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$609K 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$609K 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$627K 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$627K 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$637K 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 · 2017-06-16SuppressionThis 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 · 2017-07-06UseThis 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 · 2017-08-08Major 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 · 2017-11-22AdministrativeThis 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 · 2017-12-21ElectricalThis 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 · 2018-01-12MechanicalThis 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 ↗
Property assessmentAssessmentPermit
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.
Every dated record6 events · exact dates, newest first
- PermitMechanical
- PermitElectrical
- PermitAdministrative
- PermitMajor alteration
- PermitUse
- PermitSuppression
Verify the public record
Property tax
$2,435/year estimated property tax
2026 taxable assessment $173,980 × 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 $636,600. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8880395722026 OPA taxes $173,980 of $627,200 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.”
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
Com Condo 1 Sty Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$211
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
3,020 sqft
Built
1900
Zoning
CMX3
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 licenses checked through Jul 25, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 6 dated rows
- PermitMechanical
Permit 815481 · COMPLETED
FOR THE INSTALLATION OF AN HVAC MECHANICAL SYSTEM TO INCLUDE ROOFTOP AIR HANDLERS AND CONDENSERS, GAS FURNACE, PLENUM INSTALLATIONS, DIFFUSER/REGISTERS/GRILLES, AND ASSOCIATED DUCTWORK. (MECHANICAL UNITS ARE NOT TO BE VISIBLE FROM THE PUBLIC RIGHT OF WAY, AND SHALL BE LOCATED PER ATTACHED AERIAL IMAGE REVIEWED BY HISTORICAL COMMISSION. NO WORK TO FRONT FACADE OF 31 & 33 S 2ND ST.)
- PermitElectrical
Permit 816377 · COMPLETED
INSTALL 45 LIGHTING FIXTURES,10 SWITCHES,24 OUTLETS,3 EMERGENCY LIGHTS,3 EMERGENCY/EXIT LIGHTS AND INSTALL 2 EXHAUST FANS PER 2008 NEC (COMMERCIAL)
- PermitAdministrative
Permit 829183 · COMPLETED
CERTIFICATE OF OCCUPANCY FOR A YOGA STUDIO (PERSONAL SERVICES; GROUP B <50 OCCUPANTS) IN SPACE 'C5' ON THE SECOND FLOOR OF AN EXISTING BUILDING AS PER APPROVED PLANS. SEE ALTERATIONS PERMIT NO. 798305 FOR WORK. EXISTING BUILDING FULLY SPRINKLERED.
- PermitMajor alteration
Permit 798305 · COMPLETED
FOR INTERIOR ALTERATIONS LIMITED TO WALL/FLOOR/CEILING FINISHING PER PLANS REVIEWED BY THE HISTORICAL COMMISSION. **NO EXTERIOR ALTERATIONS OR STRUCTURAL WORK ON THIS PERMIT.**
- PermitUse
Permit 797488 · COMPLETED
USE FROM VACANT UNIT TO YOGA STUDIO
- PermitSuppression
Permit 792619 · COMPLETED
RELOCATE (25) EXISTING SPRINKLER HEADS. (COMMERCIAL)
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)