{"asOf":"2026-07-26T10:00:27.784Z","block":"2000-2099 MARTHA ST","blockUrl":"https://philadelphia.blockreport.homes/block/2000-2099-martha-st","address":"2044 MARTHA ST","parcelNumber":"311000008","source":"https://property.phila.gov/?p=311000008","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"25","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"WITTE NICOLE","coOwner":"HACKING JOHN","marketValue":672700,"landAssessment":134540,"improvementAssessment":538160,"livableArea":2118,"yearBuilt":2024,"lastSale":{"price":830000,"date":"2024-10-23T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.980617812482755,"lng":-75.1312913746762,"geom":{"type":"Polygon","coordinates":[[[-75.131386143,39.980682924],[-75.13133835,39.980708137],[-75.131196532,39.98054994],[-75.131241061,39.980526502],[-75.131386143,39.980682924]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":4,"baths":null,"stories":3,"lotArea":1260,"zoning":"RSA5","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":null,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2025,"v":750000,"taxable":160000,"land":150000,"improvement":600000,"taxableLand":150000,"taxableImprovement":10000,"exemptLand":0,"exemptImprovement":590000},{"y":2026,"v":750000,"taxable":220000,"land":150000,"improvement":600000,"taxableLand":150000,"taxableImprovement":70000,"exemptLand":0,"exemptImprovement":530000},{"y":2027,"v":672700,"taxable":251141,"land":134540,"improvement":538160,"taxableLand":134540,"taxableImprovement":116601,"exemptLand":0,"exemptImprovement":421559}],"taxNow":3080,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"ZP-2022-011897","date":"2022-12-08","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2024-09-19","scope":"FOR THE ERECTION OF AN ATTACHED STRUCTURE WITH ROOF DECK AND ROOF DECK ACCESS STRUCTURE. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLANS."},{"number":"RP-2022-012823","date":"2023-05-30","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2024-09-19","scope":"FOR THE CONSTRUCTION OF AN ATTACHED STRUCTURE WITH CELLAR AND ROOF DECK ACCESSED BY A ROOF DECK ACCESS STRUCTURE. FOR A SINGLE-FAMILY HOUSEHOLD LIVING. AS PER PLANS. BUILDING SHALL BE FULLY SPRINKLERED WITH NFPA-13D COMPLIANT SYSTEM (DESIGNED AND INSTALLED BY OTHERS). MECHANICAL, ELECTRICAL, AND PLUMBING WORK SHALL BE SUBMITTED AND APPROVED UNDER SEPARATE PERMIT APPLICATIONS."},{"number":"FP-2024-000082","date":"2024-01-31","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2024-09-18","scope":"FOR THE INSTALLATION OF A ONE-INCH COMBINED FIRE/DOMESTIC WATER SERVICE AND FIRE SUPPRESSION SYSTEM IN ACCORDANCE WITH APPROVED PLANS, HYDRAULIC CALCULATIONS AND NFPA 13D."},{"number":"PP-2024-002496","date":"2024-02-29","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-09-18","scope":"INSTALL MD, CT, FAI, 1\" WDP & 14 FIXTURES."},{"number":"EP-2023-001609","date":"2024-05-01","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-08-16","scope":"Electrical Permit for combo RP-2022-012823"},{"number":"MP-2023-000795","date":"2024-05-10","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2024-09-18","scope":"Mechanical / Fuel Gas Permit for combo RP-2022-012823"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2023,"k":"permit","w":"New Construction"},{"y":2024,"k":"permit","w":"New Construction"},{"y":2024,"k":"permit","w":"New Construction or Additions"},{"y":2024,"k":"permit","w":"New Construction"},{"y":2024,"k":"permit","w":"New Construction"},{"y":2024,"k":"sale","p":830000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2024","permit activity in 2024"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"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"}]}