2026 assessment
$1.1M
OPA value, not a listing price
Multi-family report
321 N Preston St
9 bd3 stories3,753 sqftRSA5built 2016
Property at a glanceApartment building
Entity-held
ZIP 19104 area
University City · West Powelton
300 block of N Preston St
Assessment and City record timeline
Published City assessments for this building against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2019$518K 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$538K 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$538K 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$538K 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$666K 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$666K 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$1.1M 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$1.1M 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$679K 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 · 2017Deed / sale $1.6MA 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 ↗
- Permit · 2015-01-13Zoning/useThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2015-05-18New constructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2015-09-04New constructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-01-05PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-01-07Zoning/useThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-02-11ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-04-26SuppressionThis permit category usually covers fire-suppression systems or related life-safety work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-09-23PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2016-11-28ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- L&I violation · 2015-05-15CVN-FAIL MAINT SAFE WALKWAYA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-05-15PERM - MUST POSTA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-05-15SWO- CONSTR W/O BLDG PERMIT (Stop-work order for construction without a building permit)Stop-work order for construction without a building permitHow L&I violations and orders work ↗
- L&I violation · 2015-05-15PENALTY- NO BLDG PERM INFOA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-05-15INSURANCE - POST CERTA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-05-15LIC MUST BE AVAIL FOR INSPA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2015-05-15BP_BLDGA 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 ↗
- L&I violation · 2015-11-07WORKMANLIKE- BUILDING CODEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2016-04-04BP_BLDGA 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 · 2017-06-15Wiota 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 ↗
- Certification · 2021-05-10Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-05-05Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-05-25Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2023-06-02Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
Property assessmentBlock median & rangeZIP 19104 (University City · West Powelton) medianAssessmentDeed / saleL&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 record24 events · exact dates, newest first
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- LicenseWiota LLC: Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $1.6M
- PermitElectrical
- PermitPlumbing
- PermitSuppression
- InspectionBP_BLDG
- PermitElectrical
- PermitZoning/use
- PermitPlumbing
- L&I violationWORKMANLIKE- BUILDING CODE
- PermitNew construction
- PermitNew construction
- L&I violationCVN-FAIL MAINT SAFE WALKWAY
- L&I violationPERM - MUST POST
- L&I violationSWO- CONSTR W/O BLDG PERMIT (Stop-work order for construction without a building permit)
- L&I violationPENALTY- NO BLDG PERM INFO
- L&I violationINSURANCE - POST CERT
- L&I violationLIC MUST BE AVAIL FOR INSP
- InspectionBP_BLDG
- PermitZoning/use
Flags: material assessment exemption; legal basis and term unverified · active rental license. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$3,188/year estimated property tax
2026 taxable assessment $227,720 × 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 $679,100. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 0611820202026 OPA taxes $227,720 of $1,138,600 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →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.”
The assessment exemption gap
OPA's 2026 roll shows a partial assessment exemption. The annual difference is measurable; the reason for it and what happens after a sale are not established here.
$227,720 taxable basis
Difference to verify+$12,750/year
$1,138,600 scenario basis
The assessment roll does not identify
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($1,138,600 assessed − $910,880 exempt) × 1.3998% ≈ $3,188/year
Full-assessment scenario: $1,138,600 × 1.3998% ≈ $15,938/year
Do not treat the full-assessment scenario as inevitable or assume the current relief transfers. Obtain the approval history and verify the live Tax Center account before relying on either number.
The property, on paper
OPA physical field record.
Bedrooms
9
Stories
3
Interior
3,753 sqft
livable area
Lot
1,551 sqft
Basement
Full, finished
city code A
Heat
Forced hot air
city code A
Central air
Yes
Exterior condition
Above average
city code 3
Above averageBelow average
Interior condition
Above average
city code 3
Above averageBelow average
Quality grade
C+
assessor's grade
ABCDE
Zoning
RSA5
city zoning code
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Recorded owner
Who's behind it
Wiota LLC · corporate / LLC owner
• Owns 2 properties across Philadelphia under this name, assessed at $1.4M combined
• Tax bills mail to 190 Willis Ave, Mineola NY, 11501 — outside Philadelphia
• Holds an active rental license for this address
Block context
300 block of N Preston St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 319 N Preston St · 323 N Preston 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.
Wiota LLCActive
Rental · Initial issue date Jun 15, 2017 · Filed expiration Jun 14, 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 24 dated rows
- CertificationSprinkler Certification
Certification BC-2023-012369 · Certified
Expires 2024-06-02
- CertificationFire Alarm Certification
Certification BC-2022-010114 · Certified
Expires 2023-05-25
- CertificationSprinkler Certification
Certification BC-2022-006384 · Certified
Expires 2023-05-05
- CertificationFire Alarm Certification
Certification BC-2021-005062 · Certified
Expires 2022-05-10
- License issue eventWiota LLC: Rental landlord or residential registration initially issued
License 742409 · Active
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$1.6M transfer
2017
- PermitElectrical
Permit 664149 · COMPLETED
1ST- TEMP ELECTRICAL 100 AMP SERVICE. 2ND- 300 AMP SERVICE, COMPLETE WIRING, BREAKER, OUTLETS THROUGHOUT, LAUNDRY, GFI, SMOKE DETECTOR, APPLIANCE OUTLET LIGHTS FIXTURES AS PER 2008 NEC (WEST DISTRICT)
- PermitPlumbing
Permit 724368 · COMPLETED
INSTALL 5" LATERAL,CURB TRAP,FAI,1.5 DOMESTIC WATER SUPPLY LINE (MULTI FAMILY)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"
- PermitSuppression
Permit 687096 · COMPLETED
NEW 1-1/2" FIRE SERVICE. NEW PIPE, HANGERS, AND FITTINGS. NEW CITY APPROVED BACKFLOW PREVENTION ASSEMBLY,NEW FIRE DEPARTMENT CONNECTION. SPRINKLERS SYSTEM THROUGHOUT BUILDING IN ACCORDANCE WITH NFPA 13R
- InvestigationBP_BLDG
Case 480675 · PASSED
The cited inspection visit was marked passed.
- PermitElectrical
Permit 663321 · COMPLETED
1 FIRE PANEL, 1 HORN STROBE, 2 PULL STATIONS, 14 HORNS,1 SMOKE DETECTOR. TIE IN SPRINKLER PER NFPA 72 (MULTI FAMILY)WEST DISTRICT
- PermitZoning/use
Permit 658612 · COMPLETED
PROPOSED THREE STORY, FOUR FAMILY BUILDING WITH A CELLAR. PROPOSED 6FT HIGH FENCE IN REAR YARD.
- PermitPlumbing
Permit 651039 · COMPLETED
NEW CONSTRUCTION - INTERIOR PLUMBING OF (4) RESIDENTIAL UNITS IN A (3) STORY BUILDING. THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004
- ViolationWORKMANLIKE- BUILDING CODE
Case 588797 · Violation 3764515 · Code A-104.1/1 · RESOLVE
- PermitNew construction
Permit 588797 · COMPLETED
CONSTRUCTION OF A NEW THREE STORY, FOUR FAMILY BUILDING WITH A CELLAR. (SEE AP#586088 FOR PLANS.) SEPARATE PERMITS REQUIRED FOR MECHANICAL, PLUMBING, ELECTRICAL, FIRE SUPPRESSION, AND DEMOLITION WORK. SEPARATE ADMINISTRATIVE PERMIT REQUIRED PRIOR TO COMMENCEMENT OF WORK FOR DOCUMENTATION OF SPECIAL INSPECTOR TO PERFORM SPECIAL INSPECTION ITEMS.
- PermitNew construction
Permit 607234 · COMPLETED
CONSTRUCTION OF A NEW FOUNDATION ONLY, WITH UNDERPINNING WORK FOR ADJACENT PROPERTIES. SEPARATE PERMITS REQUIRED FOR BUILDING, MECHANICAL, PLUMBING, ELECTRICAL, FIRE SUPPRESSION, AND DEMOLITION WORK. SEPARATE ADMINISTRATIVE PERMIT REQUIRED PRIOR TO COMMENCEMENT OF WORK FOR DOCUMENTATION OF SPECIAL INSPECTOR TO PERFORM SPECIAL INSPECTION ITEMS. (SEE AP#607221 FOR ASSOCIATED FOUNDATION PLANS AND DOCUMENTATION.)
- ViolationCVN-FAIL MAINT SAFE WALKWAY
Case 480675 · Violation 3560603 · Code 4-B-3306.2 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- ViolationPERM - MUST POST
Case 480675 · Violation 3560594 · Code A-302.8/30 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- ViolationSWO- CONSTR W/O BLDG PERMIT (Stop-work order for construction without a building permit)
Case 480675 · Violation 3560597 · Code A-504.1/3 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- ViolationPENALTY- NO BLDG PERM INFO
Case 480675 · Violation 3560598 · Code A-901.13/1 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- ViolationINSURANCE - POST CERT
Case 480675 · Violation 3560605 · Code A-302.8/32 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- ViolationLIC MUST BE AVAIL FOR INSP
Case 480675 · Violation 3560604 · Code A-302.8/31 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- InvestigationBP_BLDG
Case 480675 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitZoning/use
Permit 581559 · COMPLETED
FOR THE NEW CONSTRUCTION OF A THREE STORY, FOUR UNIT BUILDING WITH A CELLAR ON EACH OF THE NEW LOTS. PROPOSED FENCE. EXISTING BUILDING TO BE DEMOLISHED, BUT UNDER SEPERATE APPLICATION.
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 24, 2026, 11:09 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)