{"asOf":"2026-07-25T19:31:48.287Z","block":"2400-2499 GAUL ST","blockUrl":"https://philadelphia.blockreport.homes/block/2400-2499-gaul-st","address":"2426 GAUL ST","parcelNumber":"312063600","source":"https://property.phila.gov/?p=312063600","ownerType":"owner-occupied","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":"MACKSOUD NICHOLAS EUGENE","coOwner":null,"marketValue":348200,"landAssessment":69640,"improvementAssessment":278560,"livableArea":1128,"yearBuilt":1925,"lastSale":{"price":354000,"date":"2022-12-16T05:00:00Z"},"openViolations":0,"violations":[{"number":"1011010","date":"2008-07-07","code":"A-302.9/40","title":"PERMB REVK- ORD/REG/CON VIOLAT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"1011013","date":"2008-07-07","code":"A-302.10/3","title":"PERMB- REV WK GONE BEYOND ORIG","status":"CLOSEDCASE","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"168093","type":"CONSTRUCTION SERVICES","priority":"CONSTRUCTION SERVICES","responsibility":"DN","status":"CLOSED","createdDate":"2008-07-07","completedDate":null,"violations":[{"number":"1011010","date":"2008-07-07","code":"A-302.9/40","title":"PERMB REVK- ORD/REG/CON VIOLAT","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"156950","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"violations":[{"number":"1011013","date":"2008-07-07","code":"A-302.10/3","title":"PERMB- REV WK GONE BEYOND ORIG","status":"CLOSEDCASE","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2008,"n":2,"worst":null}],"investigations":[{"caseNumber":"168093","date":"2008-07-07","type":"BP_BLDG","status":"FAILED"},{"caseNumber":"168093","date":"2008-07-10","type":"BP_BLDG","status":"PASSED"}],"inspYears":[{"y":2008,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97779069709486,"lng":-75.12319073614228,"geom":{"type":"Polygon","coordinates":[[[-75.123105582,39.977730925],[-75.123149713,39.977708077],[-75.123275799,39.977849805],[-75.123231266,39.977873272],[-75.123105582,39.977730925]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":3,"baths":1,"stories":2,"lotArea":975,"zoning":"RSA5","grade":"C","basement":"C","heater":null,"centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":true,"mail":"2426 GAUL ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE ERECTION OF AN ADDITION ON AN EXISTING ATTACHED STRUCTURE FOR USE OF AN EXISTING SINGLE FAMILY DWELLING. SIZE AND LOCATION AS PER SUBMITTED PLANS.","status":"CLOSED","outcome":"Granted","date":"2016-09-27","number":"28256","relatedPermit":"692017"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":107100,"taxable":77100,"land":14040,"improvement":93060,"taxableLand":14040,"taxableImprovement":63060,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":107100,"taxable":77100,"land":27953,"improvement":79147,"taxableLand":27953,"taxableImprovement":49147,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":107100,"taxable":77100,"land":27953,"improvement":79147,"taxableLand":27953,"taxableImprovement":49147,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":159100,"taxable":119100,"land":41500,"improvement":117600,"taxableLand":41500,"taxableImprovement":77600,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":171400,"taxable":126400,"land":44708,"improvement":126692,"taxableLand":44708,"taxableImprovement":81692,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":171400,"taxable":126400,"land":44708,"improvement":126692,"taxableLand":44708,"taxableImprovement":81692,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":171400,"taxable":126400,"land":44708,"improvement":126692,"taxableLand":44708,"taxableImprovement":81692,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":244100,"taxable":164100,"land":48820,"improvement":195280,"taxableLand":48820,"taxableImprovement":115280,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":244100,"taxable":164100,"land":48820,"improvement":195280,"taxableLand":48820,"taxableImprovement":115280,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":372200,"taxable":272200,"land":74440,"improvement":297760,"taxableLand":74440,"taxableImprovement":197760,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":372200,"taxable":272200,"land":74440,"improvement":297760,"taxableLand":74440,"taxableImprovement":197760,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":348200,"taxable":248200,"land":69640,"improvement":278560,"taxableLand":69640,"taxableImprovement":178560,"exemptLand":0,"exemptImprovement":100000}],"taxNow":3810,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"156950","date":"2008-06-09","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-12-12","scope":"INSTALL SIDING TO REAR SHED KITCHEN"},{"number":"163481","date":"2008-07-09","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-12-12","scope":"INTERIOR ALTERATIONS TO A SINGLE FAMILY DWELLING. APPLICANTS AGGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR DATED FEBRUARY 2007. ANY DEVIATIONS FROM THIS STANDARD WILL RESULT IN THE REVOCATION OF THIS PERMIT AND THE IMPOSITION OF FURTHER PENALTIES"},{"number":"163241","date":"2008-07-10","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2008-09-19","scope":"REPLACE KITCHEN SINK W/NEW WASTE LINE & STACK"},{"number":"714938","date":"2016-08-15","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-08-18","scope":"CURB TRAP AND FAIPA201622231843 (SFD)SELF CERTIFICATION'S ARE NO LONGER PERMITTED\",\"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FT IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""},{"number":"692017","date":"2016-10-14","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2016-10-14","scope":"ERECTION OF A REAR ADDITION FOR THE USE OF A POWDER/LAUNDRY ROOM-SFD"},{"number":"687851","date":"2016-12-30","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-07-20","scope":"REMOVE AN 18' SECTION OF AN EXISTING 8\" CMU WALLTHAT SEPARATES 2426 GAUL STREET FROM 2428 GAUL STREET. EXCAVATE FOR AND POUR A FOOTING. ERECT NEW 8\" CMU WALL ON NEW FOOTING. BUILD NEW 10'8\" X 4'3\" POWDER/LAUNDRY ROOM IN DEAD ALLEY SPACE."},{"number":"777375","date":"2017-04-21","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-07-20","scope":"INSTALL 1 WATER CLOSETS, 1 KITCHEN SINK, 1 LAV, 1 LAUNDRY TUB - THE INSTALLATION WILL COMPLY WITH THE PHILADEPHIA PLUBMING CODE 2004"},{"number":"784052","date":"2017-05-22","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-07-31","scope":"INSTALL 2- OUTLETS, 2- LIGHTS, 2- SWITCHES IN BATHROOM/LAUNDRY ROOM... IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2008,"k":"permit","w":"Alteration"},{"y":2008,"k":"viol","w":"2 L&I violations"},{"y":2008,"k":"permit","w":"Major alteration"},{"y":2008,"k":"permit","w":"Plumbing"},{"y":2008,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2016,"k":"permit","w":"Plumbing"},{"y":2016,"k":"appeal","w":"Appeal granted"},{"y":2016,"k":"permit","w":"Zoning"},{"y":2016,"k":"permit","w":"Major alteration"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2022,"k":"sale","p":354000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 52% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $244,100 to $372,200","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":"Appeal #28256: CLOSED · Granted; related permit 692017.","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jul 10, 2008.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 2 historical violations across 2 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}