2026 assessment
$602K
OPA value, not a listing price
Apartment building report
320 N 40th St
3 stories10,317 sqftRM1built 1910
Property at a glanceApartment building
Jw West Properties LLC
2027 published assessment
$607K
Future roll, not the current tax bill
Location
300 block of N 40th St
ZIP 19104
Neighborhood area
University City · West Powelton
Approximate · based on ZIP 19104
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 $607,200. It is not yet the billed-year tax basis.
- OPA assessment · 2016$351K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$351K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$499K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$646K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$651K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$651K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$651K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$573K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$573K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$602K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$602K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$607K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Deed / sale · 2004Deed / sale $30KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2007Deed / sale $350KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2015Deed / sale $460KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Inspection · 2002-11-18L_INITIALA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2015-11-16JW WEST PROPERTIES LLC: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2007-03-26RASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2016-04-29RASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-09-16320 N 40TH ST ASSOC LP: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2012-12-22320 N 40TH ST ASSOC LP: Rental landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentAssessmentDeed / saleInspectionLicense
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 record9 events · exact dates, newest first
- LicenseRASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration marked inactive
- LicenseJW WEST PROPERTIES LLC: Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $460K
- License320 N 40TH ST ASSOC LP: Rental landlord or residential registration marked inactive
- LicenseRASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $350K
- License320 N 40TH ST ASSOC LP: Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $30K
- InspectionL_INITIAL
Verify the public record
Property tax
$8,424/year estimated property tax
2026 taxable assessment $601,800 × 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 $607,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8811616002026 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.”
Building report
Apartment building
Apartment building, recorded in the City's apartments category. The public record and owner trail follow.
What it is
Apartment building
Apts 5-50 Units Masonry
Owner
Jw West Properties LLC
$ / sq ft
$59
below the $147 median for 2,826 apartments parcels citywide
Licensed units
6
active rental license
Interior area
10,317 sqft
Lot size
3,000 sqft
Stories
3
Built
1910
Zoning
RM1
Recorded owner
Who's behind it
Jw West Properties LLC · corporate / LLC owner
• Owns 4 properties across Philadelphia under this name, assessed at $2.5M combined
• Tax bills mail to 4311 Sansom St, Philadelphia PA, 19104
• Holds an active rental license for this address
Block context
300 block of N 40th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 318 N 40th St · 322 N 40th St
L&I license dates · data through Jul 23, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 23, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
JW WEST PROPERTIES LLCActive
Rental · Initial issue date Nov 16, 2015 · Filed expiration Nov 30, 2026
RASHEED & GWENDOLYN LEWISInactive
Rental · Initial issue date Mar 26, 2007 · Terminal license date Apr 29, 2016
320 N 40TH ST ASSOC LPInactive
Rental · Initial issue date Sep 16, 2004 · Terminal license date Dec 22, 2012
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 9 dated rows
- License terminal eventRASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration marked inactive
License 404483 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventJW WEST PROPERTIES LLC: Rental landlord or residential registration initially issued
License 684064 · Active
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$460K transfer
2015
- License terminal event320 N 40TH ST ASSOC LP: Rental landlord or residential registration marked inactive
License 270158 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventRASHEED & GWENDOLYN LEWIS: Rental landlord or residential registration initially issued
License 404483 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$350K transfer
2007
- License issue event320 N 40TH ST ASSOC LP: Rental landlord or residential registration initially issued
License 270158 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$30K transfer
2004
- InvestigationL_INITIAL
Case 4256 · CLOSED
City marked the record closed; open the case for the closing reason.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 23, 2026, 8:32 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)