{"asOf":"2026-07-26T03:51:59.457Z","block":"2600-2699 EMERALD ST","blockUrl":"https://philadelphia.blockreport.homes/block/2600-2699-emerald-st","address":"2615 EMERALD ST","parcelNumber":"311073804","source":"https://property.phila.gov/?p=311073804","ownerType":"investor","kind":"multi-family","isHouse":false,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"25","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"ROW MODERN","useLabel":"Multi-family","owner":"SL RENTAL IV 2601 EMERALD STR QOZB LLC","coOwner":null,"marketValue":737000,"landAssessment":147400,"improvementAssessment":589600,"livableArea":3660,"yearBuilt":2020,"lastSale":{"price":1,"date":"2019-09-13T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.986865273942264,"lng":-75.12499971356175,"geom":{"type":"Polygon","coordinates":[[[-75.125108833,39.986942624],[-75.125053278,39.986971722],[-75.124890595,39.986787923],[-75.124946151,39.986758827],[-75.125108833,39.986942624]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":6,"baths":6,"stories":3,"lotArea":1525,"zoning":"RSA5","grade":null,"basement":"A","heater":"A","centralAir":true,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"2301 WASHINGTON AVE, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR NEW CONSTRUCTION OF A FOUR STORY ATTACHED STRUCTURE WITH CELLAR AND (TWO) ROOF DECKS. USE AS TWO FAMILY HOUSEHOLD LIVING.","status":"OPEN","outcome":"Granted with conditions","date":"2018-08-15","number":"33903","relatedPermit":"866376"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2020,"v":154400,"taxable":154400,"land":154400,"improvement":0,"taxableLand":154400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":154400,"taxable":154400,"land":154400,"improvement":0,"taxableLand":154400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":154400,"taxable":154400,"land":154400,"improvement":0,"taxableLand":154400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":785000,"taxable":157000,"land":157000,"improvement":628000,"taxableLand":157000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":628000},{"y":2024,"v":785000,"taxable":157000,"land":157000,"improvement":628000,"taxableLand":157000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":628000},{"y":2025,"v":951100,"taxable":190220,"land":190220,"improvement":760880,"taxableLand":190220,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":760880},{"y":2026,"v":951100,"taxable":190220,"land":190220,"improvement":760880,"taxableLand":190220,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":760880},{"y":2027,"v":737000,"taxable":147400,"land":147400,"improvement":589600,"taxableLand":147400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":589600}],"taxNow":2663,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"851396","date":"2018-02-21","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2018-02-21","scope":"FOR A VACANT LOT"},{"number":"866376","date":"2018-09-11","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2018-09-11","scope":"FOR THE ERECTION OF A FOUR (4) STORY ATTACHED STRUCTURE WITH ROOF DECK ACCESSED FROM THE THIRD STORY REAR AND ROOF DECK ACCESSED BY A ROOF DECK ACCESS STRUCTURE, FOR USE AS TWO (2) FAMILY HOUSEHOLD LIVING. SIZE AND LOCATION AS SHOWN IN THE ZBA APPROVED PLAN."},{"number":"928653","date":"2019-04-09","work":"New Construction","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2021-10-19","scope":"FOR THE ERECTION OF A FOUR (4) STORY ATTACHED STRUCTURE WITH ROOF DECK ACCESSED FROM THE THIRD STORY REAR AND ROOF DECK ACCESSED BY A ROOF DECK ACCESS STRUCTURE, FOR USE AS TWO (2) FAMILY HOUSEHOLD LIVING. DETAILS INCLUDING SIZE AND LOCATION AS SHOWN IN THE ZBA APPROVED PLAN.SEPERATE PERMITS REQUIRED FOR ELECTRICAL, MECHANICAL, PLUMBING AND SPRINKLER WORK."},{"number":"1025915","date":"2019-12-10","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2021-10-01","scope":"FOR THE INSTALLATION OF AN AUTOMATIC WET SPRINKLER SYSTEM THROUGHOUT A FOUR (4) STORY TWO-FAMILY DWELLING TO INCLUDE A NEW TWO (2) INCH FIRE SERVICE LINE AND A NEW TWO (2) INCH BACKFLOW PREVENTION DEVICE. ALL WORK SHALL BE PERFORMED PER PLANS AND IN ACCORDANCE WITH NFPA 13R BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."},{"number":"1045057","date":"2020-01-28","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-10-19","scope":"INSTALL A NEW 200AMP SERVICE, THREE(3) GANG METERPACK, 125AMP PER POSITION, WIRE THROUGHOUT, INSTALL NEW OUTLETS, SWITCHES, LIGHT FIXTURES, HARD WIRED SMOKE AND CARBON DETECTORS, AND LOW VOLTAGE WIRING AS PER 2014 NEC."},{"number":"MP-2021-006162","date":"2021-09-29","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-10-01","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. EACH HVAC UNIT TO BE SELF-CONTAINED WITHIN EACH DWELLING UNIT. NO PENETRATIONS OF RATED ASSEMBLIES. (Installation of (2) 80,000 btu 95% gas furnace with 3 ton 13 seer ac. All duct work will be self contained in each living space)."},{"number":"PP-2020-008177","date":"2021-10-12","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-10-19","scope":"Installation Of exterior plumbing system in accordance with 2018 PPC"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2018,"k":"permit","w":"Use"},{"y":2018,"k":"appeal","w":"Appeal granted with conditions"},{"y":2018,"k":"permit","w":"Zoning/use"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"land","p":4474012},{"y":2019,"k":"land","p":4474012},{"y":2019,"k":"land","p":4474012},{"y":2019,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"New Construction or Additions"}],"rented":true,"licenses":[{"number":"938938","type":"Rental","status":"Active","businessName":"SL RENTAL IV 2601 EMERALD STREET QOZB LLC (SL Rentals)","legalName":"SL RENTAL IV 2601 EMERALD STREET QOZB LLC","address":"2615 EMERALD ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2023-11-29","latestIssueDate":"2025-12-16","expirationDate":"2026-11-28","inactiveDate":null}],"licenseActivity":[{"number":"938938","type":"Rental","businessName":"SL RENTAL IV 2601 EMERALD STREET QOZB LLC (SL Rentals)","legalName":"SL RENTAL IV 2601 EMERALD STREET QOZB LLC","issuedDate":"2023-11-29","latestIssueDate":"2025-12-16","closureDate":null,"expirationDate":"2026-11-28","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","units":2,"signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 408% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $154,400 to $785,000","no permit shown in 2022-2024"],"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":"Appeal #33903: OPEN · Granted with conditions; related permit 866376. Use permit #851396: 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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"2 fire/suppression-related permits matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"},{"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/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as multi-family. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"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"}]}