2026 assessment
$681K
OPA value, not a listing price
Apartment building report
325 N 40th St
3 stories2,715 sqftRM1built 1920
Property at a glanceApartment building
325 N 40th Street LLC
2027 published assessment
$763K
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 $763,300. It is not yet the billed-year tax basis.
- OPA assessment · 2023$681K 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$681K 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$681K 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$681K 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$763K 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 · 2020Deed / sale $395KA 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 · 2020-10-30Change of 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 · 2020-11-02Addition and/or AlterationThis 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 · 2021-03-08Addition and/or AlterationThis 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 · 2021-03-30AlterationsThis 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 · 2021-05-13AlterationsThis 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 ↗
- License · 2021-09-14325 N. 40th Street 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 · 2010-03-01GARDNER ALLISON E (WED ENTERPRISES 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 · 2010-03-01DOWNS E: 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 · 2015-04-29GARDNER ALLISON E (WED ENTERPRISES LLC): 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 · 2003-03-20DOWNS E: 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 · 2025-08-29Fire 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 ↗
Property assessmentAssessmentDeed / salePermitLicenseCertification
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 record12 events · exact dates, newest first
- CertificationFire Alarm Certification
- License325 N. 40th Street llc: Rental landlord or residential registration initially issued
- PermitAlterations
- PermitAlterations
- PermitAddition and/or Alteration
- PermitAddition and/or Alteration
- PermitChange of Use
- Deed / saleDeed / sale $395K
- LicenseGARDNER ALLISON E (WED ENTERPRISES LLC): Rental landlord or residential registration marked inactive
- LicenseGARDNER ALLISON E (WED ENTERPRISES LLC): Rental landlord or residential registration initially issued
- LicenseDOWNS E: Rental landlord or residential registration marked inactive
- LicenseDOWNS E: Rental landlord or residential registration initially issued
Verify the public record
Property tax
$5,374/year estimated property tax
2026 taxable assessment $383,899 × 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 $763,300. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8810006292026 OPA taxes $383,899 of $680,900 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.”
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
S/D Conv Apt 3 Sty Mason
Owner
325 N 40th Street LLC
$ / sq ft
$281
above the $147 median for 2,826 apartments parcels citywide
Licensed units
6
active rental license
Interior area
2,715 sqft
Lot size
2,092 sqft
Stories
3
Built
1920
Zoning
RM1
Recorded owner
Who's behind it
325 N 40th Street LLC · corporate / LLC owner
• Tax bills mail to 20 Breyer CT, Elkins Park PA, 19027 — outside Philadelphia
• 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: 327 N 40th St · 321 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.
325 N. 40th Street llcActive
Rental · Initial issue date Sep 14, 2021 · Filed expiration Sep 13, 2026
GARDNER ALLISON E (WED ENTERPRISES LLC)Inactive
Rental · Initial issue date Mar 1, 2010 · Terminal license date Apr 29, 2015
DOWNS EInactive
Rental · Initial issue date Mar 20, 2003 · Terminal license date Mar 1, 2010
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 12 dated rows
- CertificationFire Alarm Certification
Certification BC-2025-030960 · Certified
Expires 2026-08-29
- License issue event325 N. 40th Street llc: Rental landlord or residential registration initially issued
License 877251 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitAlterations
Permit PP-2021-006419 · Completed
Interior plumbing for multi-family structure per the Phila Plumbing Code.
- PermitAlterations
Permit PP-2021-004233 · Completed
Storm and sanitary curb traps and fresh air inlets, main drains, water service, and rain leader
- PermitAddition and/or Alteration
Permit EP-2021-000846 · Completed
Furnish and install complete electrical system including (1) 400 amp service with (7) meters, (81) lights, (51) receptacles, (12) 220v outlets, and (51) GFCI(s) as per 2017 NEC. Install fire alarm as per 2016 NFPA 72.
- PermitAddition and/or Alteration
Permit CP-2020-006012 · Completed
FOR INTERIOR ALTERATIONS TO EXISTING FIVE-FAMILY DWELLING TO CREATE ONE (1) ADDITIONAL DWELLING UNIT. ALTERATIONS INCLUDE NEW INTERIOR PARTITIONS, NEW EXIT STAIR AND INTERIOR FINISHES, AS PER APPROVED PLANS. **NO CHANGE IN OCCUPANCY CLASSIFICATION**
- PermitChange of Use
Permit ZP-2020-008433 · Issued
Residential - Household Living - Multi-Family
- Recorded transfer$395K transfer
2020
- License terminal eventGARDNER ALLISON E (WED ENTERPRISES LLC): Rental landlord or residential registration marked inactive
License 494504 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventGARDNER ALLISON E (WED ENTERPRISES LLC): Rental landlord or residential registration initially issued
License 494504 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventDOWNS E: Rental landlord or residential registration marked inactive
License 228559 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventDOWNS E: Rental landlord or residential registration initially issued
License 228559 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
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)