Mixed-use property report

32 S 40th St

4,080 sqftCMX4built 1915

Property at a glanceApartment building

John And Kevin LLC

2026 assessment
$640K OPA value, not a listing price
2027 published assessment
$714K Future roll, not the current tax bill
Neighborhood area
University City · West Powelton Approximate · based on ZIP 19104
From above · selected parcel outlined; choose a neighboring polygon to open it — imagery © Esri, Maxar

Assessment and City record timeline

The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.

Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $714,000. It is not yet the billed-year tax basis.

$0$500K$1.0M$714K2004200820122016202020242027
Property assessmentAssessmentL&I violationPermitInspectionLicenseCertification

Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.

Highlight
Every dated record37 events · exact dates, newest first
  1. Licenseramen umai university city phila llc: Food Preparing and Serving business license marked inactive
  2. CertificationFire Alarm Certification
  3. CertificationFire Alarm Certification
  4. Licenseramen umai university city phila llc: Food Preparing and Serving business license initially issued
  5. CertificationFire Alarm Certification
  6. LicenseCHICK & CRAB LLC: Food Preparing and Serving business license marked inactive
  7. LicenseCHICK & CRAB LLC: Food Preparing and Serving business license initially issued
  8. PermitAddition and/or Alterations
  9. PermitAddition and/or Alterations
  10. PermitChange of Use
  11. LicenseWinterfell Dessert LLC: Food Preparing and Serving business license marked inactive
  12. L&I violationVIOL NONE FOUND
  13. InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
  14. LicenseWINTERFELL DESSERT INC.: Food Preparing and Serving business license marked inactive
  15. LicenseWinterfell Dessert LLC: Food Preparing and Serving business license initially issued
  16. LicenseJOHN & KEVIN LLC: Rental landlord or residential registration initially issued
  17. LicenseWINTERFELL DESSERT INC.: Food Preparing and Serving business license initially issued
  18. PermitElectrical
  19. L&I violationPERMB- WK DONE W/O NOTIFY INSP
  20. L&I violationPERMB- WK DONE W/O NOTIFY INSP
  21. PermitPlumbing
  22. PermitPlumbing
  23. PermitMajor alteration
  24. PermitDemolition
  25. PermitUse
  26. InspectionPRECOURT (likely: pre-court compliance inspection)
  27. InspectionPRECOURT (likely: pre-court compliance inspection)
  28. InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
  29. InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
  30. L&I violationLICENSE-VAC RES BLDG (vacant residential building license required)
  31. L&I violationNON-REGULATED LACKS PERMIT (The cited activity or use lacked a required permit)
  32. InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
  33. LicenseDR WYATTS UNIVERSITY HERBS INC: Food Establishment, Retail Permanent Location business license marked inactive
  34. InspectionBC INSP (likely: building-code inspection)
  35. L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
  36. InspectionBC INSP (likely: building-code inspection)
  37. LicenseDR WYATTS UNIVERSITY HERBS INC: Food Establishment, Retail Permanent Location business license initially issued

Verify the public record

$8,952/year estimated property tax

2026 taxable assessment $639,500 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.

OPA has published a 2027 assessment of $714,000. It is not the 2026 billed-year value.

Current City balanceCheck Tax Center

Payments, credits, interest, and the current amount due are maintained by the City.

OPA 871126000
Open Philadelphia Tax Center →Use “View period balance” to inspect each tax year.
Exemption classificationNo exemption shown

2026 taxable assessment equals the full assessed value.

Historical delinquency sources No current conclusion

This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.

For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”

Property report

Mixed-use property

Apartment building, recorded in the City's mixed-use category. The public record and owner trail follow.

What it is
Apartment building Str/Off+Apt 3 Sty Masonry
Owner
John And Kevin LLC
$ / sq ft
$175 assessed value ÷ interior sqft
Corridor
40th Street and vicinity city commercial corridor
Licensed units
2 active rental license
Interior area
4,080 sqft
Lot size
1,775 sqft
Built
1915
Zoning
CMX4

Recorded owner

Who's behind it

John And Kevin LLC · corporate / LLC owner

• Owns 2 properties across Philadelphia under this name, assessed at $1.4M combined
• Tax bills mail to 1383 Cernan Ln, Blue Bell PA, 19422 — outside Philadelphia
• Holds an active rental license for this address

Block context

0 block of S 40th St. Compare parcels, ownership, and public-record history.

See the whole block →

Next door: 34 S 40th St  ·  28-30 S 40th St

Business licenses at this address Latest pull

What L&I has registered at this OPA parcel, newest initial license date first.

Open the City record ↗
ramen umai university city phila llcInactive

Food Preparing and Serving · Initial issue date Feb 9, 2024 · Terminal license date Apr 9, 2026

CHICK & CRAB LLCInactive

Food Preparing and Serving · Initial issue date May 11, 2021 · Terminal license date Jul 9, 2023

Winterfell Dessert LLCInactive

Food Preparing and Serving · Initial issue date Jan 23, 2017 · Terminal license date Mar 22, 2020

WINTERFELL DESSERT INC.Inactive

Food Preparing and Serving · Initial issue date Jun 7, 2016 · Terminal license date Aug 5, 2017

DR WYATTS UNIVERSITY HERBS INCInactive

Food Establishment, Retail Permanent Location · Initial issue date Aug 27, 2004 · Terminal license date Dec 22, 2012

Landlord and residential filings

These are property registrations or landlord filings, not businesses operating at this address.

JOHN & KEVIN LLCActive

Rental · Initial issue date Jul 28, 2016 · Filed expiration Jul 27, 2027

A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.

Open every source row 37 dated rows
  1. License terminal eventramen umai university city phila llc: Food Preparing and Serving business license marked inactive

    License 943954 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  2. CertificationFire Alarm Certification

    Certification BC-2025-020472 · Certified

    Expires 2026-07-30

  3. CertificationFire Alarm Certification

    Certification BC-2024-023656 · Certified

    Expires 2025-07-01

  4. License issue eventramen umai university city phila llc: Food Preparing and Serving business license initially issued

    License 943954 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  5. CertificationFire Alarm Certification

    Certification BC-2023-015514 · Certified

    Expires 2024-07-27

  6. License terminal eventCHICK & CRAB LLC: Food Preparing and Serving business license marked inactive

    License 868155 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  7. License issue eventCHICK & CRAB LLC: Food Preparing and Serving business license initially issued

    License 868155 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  8. PermitAddition and/or Alterations

    Permit FP-2020-002608 · Expired

    Install fire suppression system for the kitchen hood. See MP-5664

  9. PermitAddition and/or Alterations

    Permit MP-2020-005664 · Completed

    FOR THE INSTALLATION OF A NEW COMMERCIAL KITCHEN EXAUST HOOD AS PER PLANS.

  10. PermitChange of Use

    Permit ZP-2020-008792 · Issued

    Eating and Drinking Establishments - Take-Out Restaurant

  11. License terminal eventWinterfell Dessert LLC: Food Preparing and Serving business license marked inactive

    License 726408 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  12. ViolationVIOL NONE FOUND

    Case 482509 · Violation 4635672 · Code A-000.0/1 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  13. InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)

    Case 482509 · PASSED

    A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked passed.

  14. License terminal eventWINTERFELL DESSERT INC.: Food Preparing and Serving business license marked inactive

    License 704139 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  15. License issue eventWinterfell Dessert LLC: Food Preparing and Serving business license initially issued

    License 726408 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  16. License issue eventJOHN & KEVIN LLC: Rental landlord or residential registration initially issued

    License 709267 · Active

    License event. Registration does not prove present operation or storefront occupancy.

  17. License issue eventWINTERFELL DESSERT INC.: Food Preparing and Serving business license initially issued

    License 704139 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  18. PermitElectrical

    Permit 683173 · COMPLETED

    200AMP SERVICE PANEL. INSTALL 31 LIGHT, FIXTURES. INSTALL 17 OUTLETS & COMPLETE WIRING AS PER NEC 2008 CODE WEST DISTRICT

  19. ViolationPERMB- WK DONE W/O NOTIFY INSP

    Case 679687 · Violation 3919691 · Code A-302.11/1 · CLOSEDCASE

    City marked the case closed; that does not mean the original condition never existed.

  20. ViolationPERMB- WK DONE W/O NOTIFY INSP

    Case 682967 · Violation 3919705 · Code A-302.11/1 · ERROR

  21. PermitPlumbing

    Permit 686866 · COMPLETED

    INSTALL HOUSE TRAP AND FAI PA20161132739 (COMMERCIAL)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"

  22. PermitPlumbing

    Permit 682967 · COMPLETED

    ALTERATION: INTERIOR PLUMBING FOR A 1ST FLOOR RESTAURANT, IN A 3 STORY BULIDING. THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004

  23. PermitMajor alteration

    Permit 679687 · COMPLETED

    FOR LEVEL 2 ALTERATIONS TO EXISTING FIRST FLOOR SPACE AS PER PLANS. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELECTRICAL AND PLUMBING WORK.

  24. PermitDemolition

    Permit 675340 · COMPLETED

    REMOVE INT NON STRUCTURAL PARTITIONS IN ACCORDANCE WITH ATTACHED EZ PERMIT STANDARD. DEVIATION FROM STANDARD SHALL RESULT IN PERMIT REVOCATION.

  25. PermitUse

    Permit 673064 · COMPLETED

    FOR A PREPARED FOOD SHOP AI FIRST FLOOR ( LESS THAN 20 SEATING)( NO COMMERCIAL KITCHEN) IN THE SAME BUILDING WITH ALL OTHER USES AS PREVIOUSLY APPROVED. NO SIGN ON THIS APPLICATION.

  26. InvestigationPRECOURT (likely: pre-court compliance inspection)

    Case 459817 · CLOSED

    A follow-up before or during enforcement escalation; confirm the case sequence in the City file. City marked the record closed; open the case for the closing reason.

  27. InvestigationPRECOURT (likely: pre-court compliance inspection)

    Case 459817 · FAILED

    A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  28. InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)

    Case 459817 · CLOSED

    A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. City marked the record closed; open the case for the closing reason.

  29. InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)

    Case 459817 · FAILED

    A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  30. ViolationLICENSE-VAC RES BLDG (vacant residential building license required)

    Case 459817 · Violation 3555140 · Code PM-102.4/2 · COMPLIED

    This usually records a requirement to obtain a Vacant Structure License for an unoccupied residential building. Check later license and compliance rows because it does not establish present vacancy or an unresolved violation. City marked this violation complied with; check the resolution date and live case for what was accepted.

  31. ViolationNON-REGULATED LACKS PERMIT (The cited activity or use lacked a required permit)

    Case 459817 · Violation 3555139 · Code 14-1704/10 · COMPLIED

    The title alone does not identify the missing permit or prove the present use remains unauthorized. City marked this violation complied with; check the resolution date and live case for what was accepted.

  32. InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)

    Case 459817 · FAILED

    A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  33. License terminal eventDR WYATTS UNIVERSITY HERBS INC: Food Establishment, Retail Permanent Location business license marked inactive

    License 199464 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  34. InvestigationBC INSP (likely: building-code inspection)

    Case 128604 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  35. ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)

    Case 128604 · Violation 682444 · Code LO-1 · COMPLIED

    The shorthand does not identify the license type; open the case notice for that detail. City marked this violation complied with; check the resolution date and live case for what was accepted.

  36. InvestigationBC INSP (likely: building-code inspection)

    Case 128604 · FAILED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  37. License issue eventDR WYATTS UNIVERSITY HERBS INC: Food Establishment, Retail Permanent Location business license initially issued

    License 199464 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

Where this comes from

Methodology & freshness

This report was assembled Jul 23, 2026, 3:59 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.

Official city record ↗  ·  L&I history ↗  ·  See the whole block  ·  Download this record (JSON)