2026 assessment
$2.7M
OPA value, not a listing price
Apartment building report
326 N 40th St
4 stories13,700 sqftRM1built 2016
Property at a glanceApartment building
326 N 40th St LLC
2027 published assessment
$2.7M
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 $2,679,600. It is not yet the billed-year tax basis.
- OPA assessment · 2016$132K 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$2.1M 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 · 2020$2.1M 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 · 2021$2.1M 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 · 2022$2.1M 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 · 2023$2.7M 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$2.7M 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$2.7M 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$2.7M 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$2.7M 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 ↗
- Teardown · 2016DemolishedThis permit category usually covers partial or complete removal 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 · 2016-07-28UseThis 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 · 2016-10-11Zoning/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 · 2016-10-19DemolitionThis permit category usually covers partial or complete removal 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 · 2016-10-21PlumbingThis 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 · 2016-10-27Zoning/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 · 2016-10-27DemolitionThis permit category usually covers partial or complete removal 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 · 2016-12-07New 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 · 2017-01-10SuppressionThis 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 · 2017-01-31PlumbingThis 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 · 2017-03-16ElectricalThis 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 · 2017-03-30MechanicalThis 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 · 2017-05-09PERMB- WORK NOT SAME AS PERMITA 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 · 2017-05-09BP_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 · 2025-04-03EXTERIOR AREA SANITATIONA 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 · 2025-04-03L&I investigationA 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 · 2026-01-13BENCHMARKING LATEA 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 · 2026-01-13L&I investigationA 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 ↗
- Inspection · 2017-07-31BP_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 ↗
- Inspection · 2026-02-10L&I investigationA 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 · 2018-05-16326 North 40th 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 ↗
Property assessmentAssessmentTeardownL&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 record21 events · exact dates, newest first
- InspectionL&I investigation
- L&I violationBENCHMARKING LATE
- InspectionL&I investigation
- L&I violationEXTERIOR AREA SANITATION
- InspectionL&I investigation
- License326 North 40th LLC: Rental landlord or residential registration initially issued
- InspectionBP_BLDG
- L&I violationPERMB- WORK NOT SAME AS PERMIT
- InspectionBP_BLDG
- PermitMechanical
- PermitElectrical
- PermitPlumbing
- PermitSuppression
- PermitNew construction
- PermitZoning/use
- PermitDemolition
- PermitPlumbing
- PermitDemolition
- PermitZoning/use
- PermitUse
- TeardownDemolished
Verify the public record
Property tax
$3,742/year estimated property tax
2026 taxable assessment $267,340 × 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 $2,679,600. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8811617052026 OPA taxes $267,340 of $2,673,400 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
Apts 5-50 Units Masonry
Owner
326 N 40th St LLC
$ / sq ft
$196
above the $147 median for 2,826 apartments parcels citywide
Licensed units
11
active rental license
Interior area
13,700 sqft
Lot size
4,900 sqft
Stories
4
Built
2016
Zoning
RM1
Recorded owner
Who's behind it
326 N 40th St LLC · corporate / LLC owner
• Tax bills mail to 310 Willow Way, Chester Springs PA, 19425 — 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: 328 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.
326 North 40th LLCActive
Rental · Initial issue date May 16, 2018 · Filed expiration May 15, 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 20 dated rows
- InvestigationL&I investigation
Case CF-2026-004032 · PASSED
The cited inspection visit was marked passed.
- ViolationBENCHMARKING LATE
Case CF-2026-004032 · Violation VI-2026-002500 · Code 9-3402(2) · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
- InvestigationL&I investigation
Case CF-2026-004032 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationEXTERIOR AREA SANITATION
Case CF-2025-025297 · Violation VI-2025-019244 · Code PM15-302.1 · SVN ISSUED
Resolution: SVN ISSUED
- InvestigationL&I investigation
Case CF-2025-025297 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue event326 North 40th LLC: Rental landlord or residential registration initially issued
License 776922 · Active
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationBP_BLDG
Case 582976 · CLOSED
City marked the record closed; open the case for the closing reason.
- ViolationPERMB- WORK NOT SAME AS PERMIT
Case 582976 · Violation 4308328 · Code A-302.10/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBP_BLDG
Case 582976 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitMechanical
Permit 747723 · COMPLETED
FOR THE INSTALLATION OF A HVAC SYSTEM TO INCLUDE REGISTERS/DIFFUSERS, SUPPLY/EXHAUST DUCTWORK, AND APPLIANCES AS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR ANY PLUMBING AND ELECTRICAL WORK.
- PermitElectrical
Permit 757098 · COMPLETED
INSTALL 360-OUTLET, 62-GFI, 37-SMOKES, 24-CO, 37-BATH, 152-SINGLE SWITCHES, 50-3 WAY AND 4-4 WAY TV PHONE RV6 EMERGENCY, APPLIANCE OUTLETS, 24-SURFACE MOUNT LIGHTS, 7-OUTDOOR WALLS LIGHTS. 9-150 AMP PANELS, 2-175 AMP PANELS, 800AMP SERVICE AND 1-150 AMP HOUSE PANEL AS PER 200 NEC (WEST DISTRICT) INSTALL A COMPLETE FIRE ALARM SYSTEM AS PER NFPA72
- PermitPlumbing
Permit 746329 · COMPLETED
PLUMBING CONSTRUCTION THROUGHOUT FOR A NEW (4)STORY MULTI-FAMILY DWELLING (11)UNITS TO INCLUDE NEW 5" & 6" SEWER CONNECTIONS, A 2" WATER CONNECTION TO THE CITY MAIN(S) AND A 2" REDUCED PRESSURE ZONE BACKFLOW PREVENTION ASSEMBLY AT THE WATER METER - NOTE: BRANCH VENTING MUST COMPLY WITH SECTION P-1105 OF THE PHILADELPHIA PLUMBING CODE 2004
- PermitSuppression
Permit 748353 · COMPLETED
FOR THE INSTALLATION OF AN AUTOMATIC SPRINKLER SYSTEM IN ACCORDANCE WITH NFPA 13R, FOR A NEW, FOUR (4) STORY MULTI-FAMILY BUILDING, USING A NEW 2" FIRE SERVICE LINE, AND A NEW 2" BACKFLOW PREVENTION DEVICE, AS PER PLANS.
- PermitNew construction
Permit 735854 · COMPLETED
FOR THE ERECTION OF A FOUR (4) STORY STRUCTURE WITH CRAWL SPACE AS PER APPROVED PLANS. FOUNDATION WORK SHALL BE IN ACCORDANCE WITH APPROVED PLANS. DWELLING UNITS ON THE 1ST FLOOR ARE TO BE TYPE B UNITS, ENSURE ACCESSIBLE ROUTE IS PROVIDED TO UNITS. WALL BRACING DESIGN IS ENGINEER PER ALEX RONG, P.E. ENTIRE BUILDING TO BE SPRINKLERED PER NFPA 13. SEPARATE PERMITS FOR ANY MEP WORK. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 2 FEET OF BUILDING FAÇADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED.
- PermitZoning/use
Permit 730249 · COMPLETED
FOR THE COMPLETE DEMOLITION OF AN ATTACHED STRUCTURE. SIZE AND LOCATION AS SHOWN IN PLANS. FOR USE AS A VACANT LOT.
- PermitDemolition
Permit 730250 · COMPLETED
FOR THE COMPLETE DEMOLITION OF A THREE-STORY ATTACHED STRUCTURE AS PER SITE SAFETY & DEMOLITION PLAN. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 9'-0" OF BUILDING FACADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED.
- PermitPlumbing
Permit 730920 · COMPLETED
LATERAL - SEAL LATERAL "SEAL LATERAL" - ABANDONED LATERALS SHALL HAVE THE HOUSE TRAP REMOVED AND THE PIPE SHALL BE HERMETICALLY SEALED BY A CAP OR PLUG AT THE CURB LINE - "SELF-CERTIFICATIONS ARE NO LONGER PERMITTED" - "ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FEET IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION"
- PermitDemolition
Permit 730254 · COMPLETED
EZ INTERIOR DEMOLITION- FOR THE INTERIOR DEMOLITION OF NON LOAD-BEARING PARTITION WALLS AND CEILINGS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS.
- PermitZoning/use
Permit 722294 · COMPLETED
COMPLETE DEMOLITION OF EXISTING STRUCTURE ON LOT; FOR THE ERECTION OF A SEMI-DETACHED STRUCTURE ( NTE 38' HIGH) FOR A MULTI-FAMILY HOUSEHOLD LIVING ( ELEVEN(11) DWELLING UNITS ). SIZE AND LOCATION AS SHOWN IN THE APPLICATION.
- PermitUse
Permit 710762 · COMPLETED
FOR A MULTI-FAMILY HOUSEHOLD LIVING ( ELEVEN(11) DWELLING UNITS ) FROM CELLAR THROUGH THIRD FLOORS.
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)