2026 assessment
$42K
OPA value, not a listing price
House report
3414 E St
3 bd1 ba2 stories980 sqftRSA5built 1945
Property at a glanceHouse
Entity-held
ZIP 19134 area
Port Richmond · Kensington
3400 block of E St
Assessment and City record timeline
Published City assessments for this house 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 · 2016$23K 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$23K 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$23K 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$24K 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$19K 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$19K 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$19K 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$38K 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$38K 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$42K 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$42K 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$61K 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 · 2007Deed / sale $24KA 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 · 2010Deed / sale $1.2MA 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 ↗
- L&I violation · 2011-03-28EXT S-WINDOW REPAIR/REPLACE (Repair or replace exterior windows)Repair or replace exterior windowsHow L&I violations and orders work ↗
- L&I violation · 2011-03-28EXT S-ROOF REPAIR (Repair the exterior roof)Repair the exterior roofHow L&I violations and orders work ↗
- L&I violation · 2011-03-28INT S-CEILING REPAIR/MAINT SANA 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 · 2011-03-28EXT S-WINDOW REPAIR/MAINTAIN (Repair or maintain exterior windows)Repair or maintain exterior windowsHow L&I violations and orders work ↗
- L&I violation · 2011-03-28INT S-DOOR REPR/REPLCA 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 · 2011-03-28INT-BATHRM REPAIR BATH/SHW-RESA 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 · 2011-03-28SD-REQD EXIST GROUP R (Smoke detectors required in an existing residential occupancy)Smoke detectors required in an existing residential occupancyHow L&I violations and orders work ↗
- L&I violation · 2011-03-28CO DETECTOR NEEDED (Carbon-monoxide detector required)Carbon-monoxide detector requiredHow L&I violations and orders work ↗
- L&I violation · 2011-03-28EXT S-WALLS MAKE WEATHERTIGHTA 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 · 2011-03-28MECH FAC INSTALL/REPAIR-RESA 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 · 2011-03-28HCEU 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 · 2011-05-05HCEU 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 ↗
- License · 2010-06-10L&S CAYMAN INVESTMENTS LTD: 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 · 2010-06-10NOE S ACOSTA (MIRIAM ACOSTA): 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 · 2008-04-08NOE S ACOSTA (MIRIAM ACOSTA): 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 assessmentBlock median & rangeZIP 19134 (Port Richmond · Kensington) medianAssessmentDeed / saleL&I violationInspectionLicense
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 record17 events · exact dates, newest first
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- L&I violationEXT S-WINDOW REPAIR/REPLACE (Repair or replace exterior windows)
- L&I violationEXT S-ROOF REPAIR (Repair the exterior roof)
- L&I violationINT S-CEILING REPAIR/MAINT SAN
- L&I violationEXT S-WINDOW REPAIR/MAINTAIN (Repair or maintain exterior windows)
- L&I violationINT S-DOOR REPR/REPLC
- L&I violationINT-BATHRM REPAIR BATH/SHW-RES
- L&I violationSD-REQD EXIST GROUP R (Smoke detectors required in an existing residential occupancy)
- L&I violationCO DETECTOR NEEDED (Carbon-monoxide detector required)
- L&I violationEXT S-WALLS MAKE WEATHERTIGHT
- L&I violationMECH FAC INSTALL/REPAIR-RES
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- LicenseL&S CAYMAN INVESTMENTS LTD: Rental landlord or residential registration initially issued
- LicenseNOE S ACOSTA (MIRIAM ACOSTA): Rental landlord or residential registration marked inactive
- Deed / saleDeed / sale $1.2M
- LicenseNOE S ACOSTA (MIRIAM ACOSTA): Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $24K
Flags: active rental license. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$589/year estimated property tax
2026 taxable assessment $42,100 × 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 $60,900. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 0731970002026 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.”
The property, on paper
OPA physical field record.
Bedrooms
3
Bathrooms
1
Stories
2
Interior
980 sqft
livable area
Lot
735 sqft
Heat
Undetermined
city code H
Exterior condition
Average
city code 4
Above averageBelow average
Interior condition
Below average
city code 5
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
L & S Cayman Investments Ltd · corporate / LLC owner
• Owns 22 properties across Philadelphia under this name, assessed at $2.8M combined
• Tax bills mail to P O Box 557503, Miami FL, 33255 — outside Philadelphia
• Holds an active rental license for this address
Block context
3400 block of E St. Compare parcels, ownership, and public-record history.
See the whole block →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.
No L&I business license is on record at this address in data through Jul 24, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
L&S CAYMAN INVESTMENTS LTDActive
Rental · Initial issue date Jun 10, 2010 · Filed expiration Feb 28, 2027
NOE S ACOSTA (MIRIAM ACOSTA)Inactive
Rental · Initial issue date Apr 8, 2008 · Terminal license date Jun 10, 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 17 dated rows
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 271046 · PASSED
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 passed.
- ViolationEXT S-WINDOW REPAIR/REPLACE (Repair or replace exterior windows)
Case 271046 · Violation 2024530 · Code PM-304.8/16 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT S-ROOF REPAIR (Repair the exterior roof)
Case 271046 · Violation 2024529 · Code PM-304.4/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationINT S-CEILING REPAIR/MAINT SAN
Case 271046 · Violation 2024528 · Code PM-305.3/3 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT S-WINDOW REPAIR/MAINTAIN (Repair or maintain exterior windows)
Case 271046 · Violation 2024539 · Code PM-304.8/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationINT S-DOOR REPR/REPLC
Case 271046 · Violation 2024536 · Code PM-305.4/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationINT-BATHRM REPAIR BATH/SHW-RES
Case 271046 · Violation 2024535 · Code PM-405.3/15 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationSD-REQD EXIST GROUP R (Smoke detectors required in an existing residential occupancy)
Case 271046 · Violation 2024534 · Code FC-907.3/20 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationCO DETECTOR NEEDED (Carbon-monoxide detector required)
Case 271046 · Violation 2024533 · Code FC-908.7/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXT S-WALLS MAKE WEATHERTIGHT
Case 271046 · Violation 2024532 · Code PM-304.3/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationMECH FAC INSTALL/REPAIR-RES
Case 271046 · Violation 2024531 · Code PM-406.1/1 · 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 271046 · 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 eventL&S CAYMAN INVESTMENTS LTD: Rental landlord or residential registration initially issued
License 505019 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventNOE S ACOSTA (MIRIAM ACOSTA): Rental landlord or residential registration marked inactive
License 440744 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$1.2M transfer
2010
- License issue eventNOE S ACOSTA (MIRIAM ACOSTA): Rental landlord or residential registration initially issued
License 440744 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$24K transfer
2007
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 25, 2026, 2:08 PM 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)