{"asOf":"2026-07-26T13:20:53.369Z","block":"2400-2499 E BOSTON ST","blockUrl":"https://philadelphia.blockreport.homes/block/2400-2499-e-boston-st","address":"2414 E BOSTON ST","parcelNumber":"313175020","source":"https://property.phila.gov/?p=313175020","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"R50","buildingCodeNew":"25","buildingClass":"ROW B/GAR 3 STY MASONRY","buildingClassNew":"ROW MODERN","useLabel":"House","owner":"LOTT JEREMY","coOwner":null,"marketValue":454100,"landAssessment":90800,"improvementAssessment":363300,"livableArea":1725,"yearBuilt":2007,"lastSale":{"price":415900,"date":"2021-07-06T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.978065354818035,"lng":-75.12402360638768,"geom":{"type":"Polygon","coordinates":[[[-75.123920954,39.978091041],[-75.12409225,39.978001046],[-75.12412608,39.978039783],[-75.123955168,39.978129577],[-75.123920954,39.978091041]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19125","beds":2,"baths":2,"stories":3,"lotArea":928,"zoning":"RSA5","grade":"C","basement":"F","heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":1,"homestead":true,"mail":"2414 E BOSTON ST, PHILADELPHIA PA, 19125","mailOut":false,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"PERMI FOR THE ERECTION OF A DECK AT REAR SECOND FLOOR OF AN EXISTING ATTACHED BUILDING FOR THE USE AS SINGLE FAMILY HOUSEHOLD LIVING (SIZE AND LOCATION AS SHOWN ON PLANS).","status":"Completed","outcome":"Granted","date":"2022-06-14","number":"ZP-2022-000244","relatedPermit":"ZP-2022-000244"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":282700,"taxable":13233,"land":13233,"improvement":269467,"taxableLand":13233,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":269467},{"y":2017,"v":282700,"taxable":194113,"land":70095,"improvement":212605,"taxableLand":70095,"taxableImprovement":124018,"exemptLand":0,"exemptImprovement":88587},{"y":2018,"v":282700,"taxable":282700,"land":70095,"improvement":212605,"taxableLand":70095,"taxableImprovement":212605,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":320700,"taxable":320700,"land":79517,"improvement":241183,"taxableLand":79517,"taxableImprovement":241183,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":345600,"taxable":345600,"land":85691,"improvement":259909,"taxableLand":85691,"taxableImprovement":259909,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":345600,"taxable":345600,"land":85691,"improvement":259909,"taxableLand":85691,"taxableImprovement":259909,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":345600,"taxable":345600,"land":85691,"improvement":259909,"taxableLand":85691,"taxableImprovement":259909,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":433500,"taxable":353500,"land":86700,"improvement":346800,"taxableLand":86700,"taxableImprovement":266800,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":433500,"taxable":353500,"land":86700,"improvement":346800,"taxableLand":86700,"taxableImprovement":266800,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":474600,"taxable":374600,"land":94920,"improvement":379680,"taxableLand":94920,"taxableImprovement":279680,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":474600,"taxable":374600,"land":94920,"improvement":379680,"taxableLand":94920,"taxableImprovement":279680,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":454100,"taxable":354100,"land":90800,"improvement":363300,"taxableLand":90800,"taxableImprovement":263300,"exemptLand":0,"exemptImprovement":100000}],"taxNow":5244,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"61077","date":"2007-03-09","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2008-08-29","scope":"WIRING OF SINGLE FAMILY DWELLING. (1) 200A SVS, 1 GAS HEATER, 1 CONDENSER, 1 HOT WATER HEATER, 1 RANGE HOOD/MICRO, 1 DISHWASHER, 1 DISPOSAL, 1 WASHER, 1 DRYER, 1 DOOR BELL, TV/TELE OUTLETS, 44 OUTLETS, 32 SWS, 19 LTS, 6 HD SMOKE DETS, 3 EXHAUST FANS (EAST DIST)"},{"number":"GM-2021-010355","date":"2021-10-29","work":"Deck (Exist. One-Family Dwellings)","type":"General Permit Minor","description":"General Permit Minor","status":"Expired","completedDate":"2022-05-16","scope":"Addition of New Deck to existing SFD at the second floor, which is the next level above grade. Deck shall comply with all Philadelphia Zoning Code setbacks and EZ deck standards."},{"number":"ZP-2021-011596","date":"2021-12-28","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE ERECTION OF A DECK AT REAR SECOND FLOOR OF AN EXISTING ATTACHED BUILDING (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"ZP-2022-000244","date":"2022-06-01","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2022-12-05","scope":"FOR THE ERECTION OF A DECK AT REAR SECOND FLOOR OF AN EXISTING ATTACHED BUILDING (SIZE AND LOCATION AS SHOWN ON PLANS)."},{"number":"RP-2022-007709","date":"2022-07-20","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2022-12-05","scope":"FOR THE CONSTRUCTION OF 2ND FLOOR REAR DECK TO AN EXISTING ATTACHED BUILDING STRUCTURE. FOR A SINGLE-FAMILY HOUSEHOLD LIVING. AS PER PLANS."}],"storyTag":"New construction","storyDelta":0.35,"timeline":[{"y":2006,"k":"land","p":570000},{"y":2007,"k":"permit","w":"Electrical"},{"y":2007,"k":"sale","p":308705},{"y":2021,"k":"sale","p":415900},{"y":2021,"k":"permit","w":"Deck (Exist. One-Family Dwellings)"},{"y":2021,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"appeal","w":"Appeal granted"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"}],"rented":true,"licenses":[{"number":"0956248","type":"Rental","status":"Active","businessName":"Jeremy Lott","legalName":"Jeremy Lott","address":"2414 E BOSTON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2024-07-12","latestIssueDate":"2026-07-09","expirationDate":"2027-07-11","inactiveDate":null}],"licenseActivity":[{"number":"0956248","type":"Rental","businessName":"Jeremy Lott","legalName":"Jeremy Lott","issuedDate":"2024-07-12","latestIssueDate":"2026-07-09","closureDate":null,"expirationDate":"2027-07-11","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2021","permit activity in 2021, 2022"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #ZP-2022-000244: Completed · Granted; related permit ZP-2022-000244.","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: GM-2021-010355 (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":"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":"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/"}],"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"}]}