{"asOf":"2026-07-26T08:28:05.758Z","block":"2300-2399 EMERALD ST","blockUrl":"https://philadelphia.blockreport.homes/block/2300-2399-emerald-st","address":"2327 EMERALD ST","parcelNumber":"311079905","source":"https://property.phila.gov/?p=311079905","ownerType":"investor","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"JAYME GUOKAS LLC","coOwner":null,"marketValue":486000,"landAssessment":97200,"improvementAssessment":388800,"livableArea":1824,"yearBuilt":1875,"lastSale":{"price":250000,"date":"2020-01-10T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.98403001205858,"lng":-75.13052178313558,"geom":{"type":"Polygon","coordinates":[[[-75.130500677,39.983960883],[-75.130597256,39.984071269],[-75.130543973,39.984099359],[-75.130445976,39.983989312],[-75.130500677,39.983960883]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":2,"baths":1,"stories":2,"lotArea":912,"zoning":"RSA5","grade":"C","basement":"1","heater":"A","centralAir":true,"extCond":"2","intCond":"2","garage":null,"homestead":false,"mail":"1917 E CUMBERLAND ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":49200,"taxable":49200,"land":3500,"improvement":45700,"taxableLand":3500,"taxableImprovement":45700,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":49200,"taxable":49200,"land":3500,"improvement":45700,"taxableLand":3500,"taxableImprovement":45700,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":49200,"taxable":49200,"land":3500,"improvement":45700,"taxableLand":3500,"taxableImprovement":45700,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":187700,"taxable":187700,"land":13300,"improvement":174400,"taxableLand":13300,"taxableImprovement":174400,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":202200,"taxable":202200,"land":14327,"improvement":187873,"taxableLand":14327,"taxableImprovement":187873,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":202200,"taxable":202200,"land":14327,"improvement":187873,"taxableLand":14327,"taxableImprovement":187873,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":202200,"taxable":202200,"land":14327,"improvement":187873,"taxableLand":14327,"taxableImprovement":187873,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":276100,"taxable":276100,"land":55220,"improvement":220880,"taxableLand":55220,"taxableImprovement":220880,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":276100,"taxable":276100,"land":55220,"improvement":220880,"taxableLand":55220,"taxableImprovement":220880,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":326000,"taxable":326000,"land":65200,"improvement":260800,"taxableLand":65200,"taxableImprovement":260800,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":461000,"taxable":326000,"land":92200,"improvement":368800,"taxableLand":92200,"taxableImprovement":233800,"exemptLand":0,"exemptImprovement":135000},{"y":2027,"v":486000,"taxable":343679,"land":97200,"improvement":388800,"taxableLand":97200,"taxableImprovement":246479,"exemptLand":0,"exemptImprovement":142321}],"taxNow":4563,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"ZP-2022-000563","date":"2022-02-01","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2024-03-28","scope":"FOR THE ERECTION OF A ROOF DECK AND ROOF DECK ACCESS STRUCTURE ABOVE SECOND FLOOR OF AN EXISTNG ATTACHED BUILDING (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"RP-2022-001418","date":"2022-04-08","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2024-03-28","scope":"FOR LEVEL III ALTERATION WITH COMPLETE CHANGE OF OCCUPANCY CLASSIFICATION AND ADDTION OF ROOF DECK WITH PILOTHOUSE TO CREATE A SINGLE FAMILY WITHIN THE ATTACHED STRUCTURE. BUILDING TO BE FULLY SPRINKLERED. SEPARATE PERMITS REQUIRED FOR MEP AND FP WORK. AMENDMENT TO CHANGE THE LAYOUT AS PER APPROVED REVISED PLANS."},{"number":"FP-2022-002225","date":"2022-09-02","work":"Addition and/or Alterations","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2024-03-28","scope":"INSTALL A NEW FIRE SUPPRESSION SYSTEM AND 1\" COMBINED SERVICE IN ACCORDANCE WITH NFPA 13D THROUGHOUT THE ENTIRE BUILDING. ALL WORK SHALL COMPLY WITH THE APPROVED PLANS. ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA."},{"number":"MP-2023-001008","date":"2023-03-04","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2024-03-28","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. (Install a Mitsubishi 3 ton heat pump condenser (side yard) with a matching indoor unit. New duct works)."},{"number":"PP-2023-002143","date":"2023-03-10","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-03-28","scope":"New stack for roof drain, and new stack for plumbing to include powder room, full bath, KS, garbage disposal, icemaker, DW, Washing machine and 2 hosebib and water heater 11 FIXTURES TOTAL"},{"number":"EP-2023-003446","date":"2023-05-31","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-02-09","scope":"INSTALL 320 AMP ELECTRICAL SERVICE, (2) 200 AMP SUB PANELS AND REWIRE HOUSE THROUGHOUT. INSTALL INTERCONNECTED HARD WIRED SMOKE ALARMS ACCORDING TO THE 2017 NEC AND PER PLANS."}],"storyTag":"New construction","storyDelta":11.5,"timeline":[{"y":2016,"k":"sale","p":20000},{"y":2020,"k":"sale","p":250000},{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Addition and/or Alterations"},{"y":2023,"k":"permit","w":"Addition and/or Alterations"},{"y":2023,"k":"permit","w":"Alterations"},{"y":2023,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["3 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 41% in 2026, but no matching permit appears in the property timeline.","evidence":["assessment moved from $326,000 to $461,000","no permit shown in 2025-2027"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"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/"}],"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. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","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"}]}