{"asOf":"2026-07-25T21:19:38.716Z","block":"2000-2099 N FRONT ST","blockUrl":"https://philadelphia.blockreport.homes/block/2000-2099-n-front-st","address":"2005 N FRONT ST","parcelNumber":"311000401","source":"https://property.phila.gov/?p=311000401","ownerType":"vacant","kind":"vacant land","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":null,"buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":null,"useLabel":"Vacant lot","owner":"MELENDEZ DENISE","coOwner":null,"marketValue":26000,"landAssessment":26000,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":{"price":386000,"date":"2026-02-27T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":134.53,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":134.53,"principalDue":104.15,"penaltyDue":7.1,"interestDue":7.91,"otherChargesDue":15.37,"yearsOwed":2,"oldestYearOwed":2020,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2021-03-11","assessmentYear":2022,"totalAssessment":5500,"taxableAssessment":5500,"exemptAbatementAssessment":0,"homesteadValue":0,"netTaxAfterHomestead":76.99,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.98040557913059,"lng":-75.13296891045947,"geom":{"type":"Polygon","coordinates":[[[-75.132892839,39.980417572],[-75.132925781,39.980377197],[-75.133033791,39.980390714],[-75.133024621,39.980434066],[-75.132892839,39.980417572]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19122","beds":null,"baths":null,"stories":null,"lotArea":491,"zoning":"CMX2.5","grade":null,"basement":null,"heater":null,"centralAir":null,"extCond":null,"intCond":null,"garage":null,"homestead":false,"mail":"420 PALISADE AVE, YONKERS NY, 10703","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":5500,"taxable":5500,"land":5500,"improvement":0,"taxableLand":5500,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":128600,"taxable":128600,"land":128600,"improvement":0,"taxableLand":128600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":26000,"taxable":26000,"land":26000,"improvement":0,"taxableLand":26000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":26000,"taxable":26000,"land":26000,"improvement":0,"taxableLand":26000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0}],"taxNow":364,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"108872","date":"2007-11-30","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2007-11-30","scope":"LEGALIZE PARKING LOT ERECT FENCE"},{"number":"119011","date":"2008-01-22","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-04-21","scope":"SECURITY GATE AND FENCE"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2007,"k":"permit","w":"Zoning/use"},{"y":2008,"k":"permit","w":"Major alteration"},{"y":2026,"k":"sale","p":386000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 2238% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $5,500 to $128,600","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #108872: COMPLETED.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$134.53 was recorded in the City’s 2022-06 delinquency snapshot for 2020–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"}],"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/"}]}