2026 assessment
$123K
OPA value, not a listing price
Commercial property report
3232 N Front St
2 stories1,680 sqftCMX2built 1935
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$208K
Future roll, not the current tax bill
Location
3200 block of N Front St
ZIP 19140
Neighborhood area
Hunting Park · Nicetown–Tioga
Approximate · based on ZIP 19140
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 $208,200. It is not yet the billed-year tax basis.
- OPA assessment · 2016$113K 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$113K 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$113K 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$52K 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$52K 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$52K 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$52K 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$57K 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$57K 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$123K 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$123K 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$208K 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 · 2003Deed / sale $35KA 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 · 2009-12-07UseThis 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 · 2010-01-13Zoning/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 · 2025-01-14AlterationsThis 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 ↗
- L&I violation · 2007-12-04VIOL BC MESSAGEA 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 · 2006-01-05HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2006-03-14HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2006-07-05HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2006-07-05HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2006-07-05HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2006-07-05HCEU INSP (Housing Code Enforcement Unit inspection)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.What Philadelphia inspections check ↗
- Inspection · 2007-12-05BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- License · 2025-02-13EL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license 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 · 2026-04-13EL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license 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 · 2021-03-18El Manantial Del Sabor: Food Preparing and Serving business license 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 · 2022-05-16El Manantial Del Sabor: Food Preparing and Serving business license 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 · 2020-05-19SILVIA PAULINO: 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 · 2021-07-17SILVIA PAULINO: 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 · 2014-06-09SILVIA PAULINO (SYLVIAS BAKERY): 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 · 2018-04-29SILVIA PAULINO (SYLVIAS BAKERY): 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 · 2004-04-26SILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license 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 · 2012-12-22SILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license 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 / saleL&I violationPermitInspectionLicense
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 record22 events · exact dates, newest first
- LicenseEL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license marked inactive
- LicenseEL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license initially issued
- PermitAlterations
- LicenseEl Manantial Del Sabor: Food Preparing and Serving business license marked inactive
- LicenseSILVIA PAULINO: Rental landlord or residential registration marked inactive
- LicenseEl Manantial Del Sabor: Food Preparing and Serving business license initially issued
- LicenseSILVIA PAULINO: Rental landlord or residential registration initially issued
- LicenseSILVIA PAULINO (SYLVIAS BAKERY): Rental landlord or residential registration marked inactive
- LicenseSILVIA PAULINO (SYLVIAS BAKERY): Rental landlord or residential registration initially issued
- LicenseSILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license marked inactive
- PermitZoning/use
- PermitUse
- InspectionBC INSP (likely: building-code inspection)
- L&I violationVIOL BC MESSAGE
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- LicenseSILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license initially issued
- Deed / saleDeed / sale $35K
Verify the public record
Property tax
$1,716/year estimated property tax
2026 taxable assessment $122,600 × 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 $208,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8829340072026 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
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Str/Off 2 Sty Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$124
below the $151 median for 7,668 commercial parcels citywide
Corridor
Front and Allegheny
city commercial corridor
Interior area
1,680 sqft
Lot size
1,400 sqft
Stories
2
Built
1935
Zoning
CMX2
Block context
3200 block of N Front St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 3230 N Front St · 3234 N Front St
L&I license dates · data through Jul 24, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
EL FOGON CIBAENO RESTAURANT LLCInactive
Food Preparing and Serving · Initial issue date Feb 13, 2025 · Terminal license date Apr 13, 2026
El Manantial Del SaborInactive
Food Preparing and Serving · Initial issue date Mar 18, 2021 · Terminal license date May 16, 2022
SILVIA PAULINO (SYLVIAS BAKERY)Inactive
Food Preparing and Serving · Initial issue date Apr 26, 2004 · Terminal license date Dec 22, 2012
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
SILVIA PAULINOInactive
Rental · Initial issue date May 19, 2020 · Terminal license date Jul 17, 2021
SILVIA PAULINO (SYLVIAS BAKERY)Inactive
Rental · Initial issue date Jun 9, 2014 · Terminal license date Apr 29, 2018
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 22 dated rows
- License terminal eventEL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license marked inactive
License 0971547 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventEL FOGON CIBAENO RESTAURANT LLC: Food Preparing and Serving business license initially issued
License 0971547 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitAlterations
Permit PP-2025-000299 · Completed
Replace 3/4" Water Service
- License terminal eventEl Manantial Del Sabor: Food Preparing and Serving business license marked inactive
License 863862 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSILVIA PAULINO: Rental landlord or residential registration marked inactive
License 842271 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventEl Manantial Del Sabor: Food Preparing and Serving business license initially issued
License 863862 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventSILVIA PAULINO: Rental landlord or residential registration initially issued
License 842271 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSILVIA PAULINO (SYLVIAS BAKERY): Rental landlord or residential registration marked inactive
License 631630 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventSILVIA PAULINO (SYLVIAS BAKERY): Rental landlord or residential registration initially issued
License 631630 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license marked inactive
License 206992 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitZoning/use
Permit 255647 · COMPLETED
ERECTION OF A FLAT WALL SIGN
- PermitUse
Permit 251893 · COMPLETED
USE AS A DENTAL LAB.
- InvestigationBC INSP (likely: building-code inspection)
Case 139013 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- ViolationVIOL BC MESSAGE
Case 139013 · Violation 774228 · Code A-000.0/11 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 53914 · 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.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 53914 · 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.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 51919 · 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.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 51919 · 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.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 53914 · 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.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 51919 · 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.
- License issue eventSILVIA PAULINO (SYLVIAS BAKERY): Food Preparing and Serving business license initially issued
License 206992 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$35K transfer
2003
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
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 25, 2026, 11:04 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)