{"asOf":"2026-07-23T15:20:29.831Z","block":"2400-2499 EMERALD ST","blockUrl":"https://philadelphia.blockreport.homes/block/2400-2499-emerald-st","address":"2405 EMERALD ST","parcelNumber":"311080700","source":"https://property.phila.gov/?p=311080700","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O31","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY+OTHER","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"DEMPSEY KELLY","coOwner":"MCCORMICK DOUGLAS","marketValue":278500,"landAssessment":55700,"improvementAssessment":222800,"livableArea":930,"yearBuilt":1875,"lastSale":{"price":390000,"date":"2023-04-11T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.984341651171626,"lng":-75.12991678274658,"geom":{"type":"Polygon","coordinates":[[[-75.129884017,39.984269123],[-75.129992538,39.984391618],[-75.129949548,39.984414179],[-75.129841028,39.984291684],[-75.129884017,39.984269123]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":2,"baths":2,"stories":2,"lotArea":787,"zoning":"RSA5","grade":"C","basement":"A","heater":"A","centralAir":true,"extCond":"3","intCond":"2","garage":null,"homestead":false,"mail":"2405 EMERALD 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":71000,"taxable":71000,"land":7873,"improvement":63127,"taxableLand":7873,"taxableImprovement":63127,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":71000,"taxable":71000,"land":16614,"improvement":54386,"taxableLand":16614,"taxableImprovement":54386,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":71000,"taxable":71000,"land":16614,"improvement":54386,"taxableLand":16614,"taxableImprovement":54386,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":125500,"taxable":125500,"land":29367,"improvement":96133,"taxableLand":29367,"taxableImprovement":96133,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":135200,"taxable":135200,"land":31637,"improvement":103563,"taxableLand":31637,"taxableImprovement":103563,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":135200,"taxable":135200,"land":31637,"improvement":103563,"taxableLand":31637,"taxableImprovement":103563,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":135200,"taxable":135200,"land":31637,"improvement":103563,"taxableLand":31637,"taxableImprovement":103563,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":185200,"taxable":185200,"land":37040,"improvement":148160,"taxableLand":37040,"taxableImprovement":148160,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":185200,"taxable":185200,"land":37040,"improvement":148160,"taxableLand":37040,"taxableImprovement":148160,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":326100,"taxable":185200,"land":65220,"improvement":260880,"taxableLand":65220,"taxableImprovement":119980,"exemptLand":0,"exemptImprovement":140900},{"y":2026,"v":326100,"taxable":185200,"land":65220,"improvement":260880,"taxableLand":65220,"taxableImprovement":119980,"exemptLand":0,"exemptImprovement":140900},{"y":2027,"v":278500,"taxable":158167,"land":55700,"improvement":222800,"taxableLand":55700,"taxableImprovement":102467,"exemptLand":0,"exemptImprovement":120333}],"taxNow":2592,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"RP-2022-005261","date":"2022-06-28","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-01-17","scope":"FOR THE CONSTRUCTION /ALTERATIONS THROUGHOUT AN EXISTING ATTACHED STRUCTURE. FOR A SINGLE- FAMILY HOUSEHOLD LIVING. AS PER PLANS. *************************NO UNDERPINNING ON THIS APPLICATION. SEPARATE PERMITS ARE REQUIRED FOR PLUMBING, MECH. OR ELECTRICAL WORK. ******************* AMENDMENT: Partial demo and rebuild the Existing footings and rear section of the house as per plans."},{"number":"MP-2022-003792","date":"2022-07-21","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Expired","completedDate":"2023-08-02","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. (Ductwork 92% Gas Furnace 60,000 btu 2,5 ton AC 13 SEER 2,5 ton coil)."},{"number":"PP-2022-010990","date":"2022-07-25","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-01-17","scope":"Install piping, and finish work for the following fixtures 1st fl- toilet, lav, kitchen sink 2nd fl- 2 toilets, 2 lavs, 2 tubs"},{"number":"EP-2022-009870","date":"2022-09-29","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-01-12","scope":"Rehab, rewire the house, install outlets switches lights, 200 amp service as per 2014 nec"},{"number":"MP-2022-005040","date":"2022-10-06","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-01-17","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. (Ductwork Gas Furnace 92% efficiency 60,000 btu 2,5 ton AC 13 SEER 2,5 ton coil)."}],"storyTag":"Renovated & sold on","storyDelta":1.44,"timeline":[{"y":2022,"k":"sale","p":160000},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Addition and/or Alterations"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"permit","w":"Addition and/or Alterations"},{"y":2023,"k":"sale","p":390000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 76% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $185,200 to $326,100","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: MP-2022-003792 (Expired). At least one row also carries a completion date, so the City fields conflict.","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"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"}]}