Multi-family report
342 Queen St
3 stories4,841 sqftCMX2built 1915
Entity-held
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 · 2020$1.0M 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$1.0M 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$1.0M 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$1.0M 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$1.0M 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$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 ↗
- Permit · 2018-11-09Addition 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 · 2019-03-06New 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 · 2019-04-08AlterationsThis 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 · 2019-05-06New 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 · 2019-08-14New 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 · 2019-08-14New 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 · 2019-12-11New 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 · 2019-12-12New 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 ↗
- License · 2018-01-25The 2012 Shipon Family Trust #3: 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 · 2014-03-05MLS PIZZA INC (LITTLE ITALY PIZZA): 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 · 2026-06-29MLS PIZZA INC (LITTLE ITALY PIZZA): 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 · 2012-07-27FRIENDS & FAMILY INC.: 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 · 2012-07-27DINA ASID: 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 · 2013-04-30FRIENDS & FAMILY INC.: 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 · 2011-04-19DINA ASID: 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 · 2011-04-19NABIH ASID (QUEEN VILLAGE PIZZA): 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 · 2006-08-30ALVIN SHIPON: 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 · 2018-04-29ALVIN SHIPON: 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 · 2004-08-28NABIH ASID (QUEEN VILLAGE PIZZA): 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 ↗
- Certification · 2021-11-09Fire 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 · 2022-12-08Fire 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 · 2023-10-11Fire 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 · 2024-08-08Special Hazards 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 · 2024-10-16Sprinkler 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 · 2024-10-30Fire 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 · 2025-10-10Special Hazards 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 · 2025-10-13Fire 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 · 2025-10-13Emergency and Standby Power Systems 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 · 2025-10-14Sprinkler 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 · 2026-06-19Special Hazards 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 ↗
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.
- LicenseMLS PIZZA INC (LITTLE ITALY PIZZA): Food Preparing and Serving business license marked inactive
- CertificationSpecial Hazards Certification
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationEmergency and Standby Power Systems Certification
- CertificationSpecial Hazards Certification
- CertificationFire Alarm Certification
- CertificationSprinkler Certification
- CertificationSpecial Hazards Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
- PermitNew Construction
- PermitAlterations
- PermitNew Construction
- PermitAddition and/or Alteration
- LicenseALVIN SHIPON: Rental landlord or residential registration marked inactive
- LicenseThe 2012 Shipon Family Trust #3: Rental landlord or residential registration initially issued
- LicenseMLS PIZZA INC (LITTLE ITALY PIZZA): Food Preparing and Serving business license initially issued
- LicenseFRIENDS & FAMILY INC.: Food Preparing and Serving business license marked inactive
- LicenseFRIENDS & FAMILY INC.: Food Preparing and Serving business license initially issued
- LicenseDINA ASID: Food Preparing and Serving business license marked inactive
- LicenseDINA ASID: Food Preparing and Serving business license initially issued
- LicenseNABIH ASID (QUEEN VILLAGE PIZZA): Food Preparing and Serving business license marked inactive
- LicenseALVIN SHIPON: Rental landlord or residential registration initially issued
- LicenseNABIH ASID (QUEEN VILLAGE PIZZA): Food Preparing and Serving business license initially issued
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
$9,832/year estimated property tax
2026 taxable assessment $702,359 × 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 $1,076,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8710415052026 OPA taxes $702,359 of $1,076,000 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.
$702,359 taxable basis
$1,076,000 scenario basis
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($1,076,000 assessed − $373,641 exempt) × 1.3998% ≈ $9,832/year
Full-assessment scenario: $1,076,000 × 1.3998% ≈ $15,062/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.
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Recorded owner
Who's behind it
2012 Shipon Family Trust #3 · corporate / LLC owner
• Tax bills mail to 831 S 4th St, Philadelphia PA, 19147
• Holds an active rental license for this address
Block context
300 block of Queen St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 340 Queen St · 338 Queen 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.
Food Preparing and Serving · Initial issue date Mar 5, 2014 · Terminal license date Jun 29, 2026
Food Preparing and Serving · Initial issue date Jul 27, 2012 · Terminal license date Apr 30, 2013
Food Preparing and Serving · Initial issue date Apr 19, 2011 · Terminal license date Jul 27, 2012
Food Preparing and Serving · Initial issue date Aug 28, 2004 · Terminal license date Apr 19, 2011
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
Rental · Initial issue date Jan 25, 2018 · Filed expiration Jan 31, 2027
Rental · Initial issue date Aug 30, 2006 · 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 30 dated rows
- License terminal eventMLS PIZZA INC (LITTLE ITALY PIZZA): Food Preparing and Serving business license marked inactive
License 620353 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- CertificationSpecial Hazards Certification
Certification BC-2026-017540 · Certified
Expires 2027-06-19
- CertificationSprinkler Certification
Certification BC-2025-028465 · Certified
Expires 2026-10-14
- CertificationFire Alarm Certification
Certification BC-2025-028084 · Certified
Expires 2026-10-13
- CertificationEmergency and Standby Power Systems Certification
Certification BC-2025-028085 · Certified
Expires 2026-10-13
- CertificationSpecial Hazards Certification
Certification BC-2025-026578 · Certified
Expires 2026-10-10
- CertificationFire Alarm Certification
Certification BC-2024-033108 · Certified
Expires 2025-10-30
- CertificationSprinkler Certification
Certification BC-2024-033250 · Certified
Expires 2025-10-16
- CertificationSpecial Hazards Certification
Certification BC-2024-022437 · Certified
Expires 2025-08-08
- CertificationFire Alarm Certification
Certification BC-2024-001638 · Certified
Expires 2024-10-11
- CertificationFire Alarm Certification
Certification BC-2023-000467 · Certified
Expires 2023-12-08
- CertificationFire Alarm Certification
Certification BC-2022-000998 · Certified
Expires 2022-11-09
- PermitNew Construction
Permit 1034658 · Completed
EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans.
- PermitNew Construction
Permit 1013063 · Completed
INSTALL 200A, 1 PH MAIN PHASE PANEL OFF EXISTING 400A 1 PH 120/240V SERVICE. INSTALL 1 100A METER FOR NEW AOT. INSTALL WIRING THROUGHOUT 1 APT, 1 PIZZA SHOP. INSTALL FIRE ALARM PANEL & DEVICES TO EXISTING SYSTEM AS PER 2008 NEC AND NFPA 72 (SOUTH DIS INSTALL FIRE ALARM PANEL & DEVICES TO EXISTING SYSTEM AS PER 2008 NEC AND NFPA 72 (SOUTH DIST)
- PermitNew Construction
Permit 982555 · Completed
INSTALL NEW WET CHEMICAL FIRE SUPPRESSION SYSTEM WITH (14) FLOW POINTS IN ACCORDANCE WITH NFPA 17A. ALL WORK SHALL BE IN ACCORDANCE WITH EZ STANDARD.
- PermitNew Construction
Permit 982554 · Completed
FOR THE INSTALLATION OF ONE (1) TYPE 1 COMMERCIAL KITCHEN HOOD AND ONE (1) TYPE II KITCHHOOD , SUPPLY/EXHAUST DUCTWORK, AND EXHAUST FAN AS PER APPROVED PLANS. EXHAUST FAN LOCATION SHALL COMPLY WITH SECTION 506.3.12 OF THE 2009 IMC.
- PermitNew Construction
Permit 964473 · Completed
FOR THE INSTALLATION OF AN HVAC SYSTEM (WITH ASSOCIATED DUCTWORK, REGISTERS, DIFFUSERS, APPLIANCES, AND ROOFTOP UNITS) FOR THE BSMT/1ST FLR COMMERCIAL SPACE WITHIN AN EXPANDED FOUR (4) STORY ATTACHED STRUCTURE USED AS GROUPS A-2/F-1/S-2, AS PER PLANS; SEPARATE PERMIT REQUIRED FOR 2ND/3RD FLR RESIDENTIAL SPACE; SEE AP#898224 FOR ADDITION PERMIT.
- PermitAlterations
Permit 959441 · Completed
INSTALL DRAIN AND WATER LINES FROM BASEMENT TO 4 TOILETS, 4 SINKS, 1 TUB/SHOWERS, 1 KITCHEN SINK, 1 LAUNDRY. COMMERCIAL SPACE-11 KITCHEN SINKS. THE INSTALLATION WILL COMPLY WITH THE 2004 PHILA PLUMBING CODE.
- PermitNew Construction
Permit 931326 · Completed
FOR THE INSTALLATION A FIRE SUPPRESSION SYSTEM WITH AN EXISTING TWO (2) INCH FIRE SERVICE LINE AND A PROPOSED TWO (2) INCH BACKFLOW PREVENTER. AUTOMATIC FIRE SUPPRESSION SYSTEM AS PER NFPA 13. ALL WORK SHALL BE DONE IN ACCORDANCE WITH APPROVED PLANS/HYDRAULIC CALCULATIONS.
- PermitAddition and/or Alteration
Permit 898224 · Completed
FOR THE ERECTION OF A THREE (3) STORY ABOVE GRADE PLANE, W. KITCHEN/ STORAGE BASEMENT & ROOFTOP STRUCTURE FOR PRIVATE DECK, BUILDING OF LIGHT-FRAME WOOD & SHALLOW CONCRETE FOUNDATION CONSTRUCTION & LEVEL 3 ALTERATIONS THROUGHOUT EXIST. PORTION TO CREATE A MIXED-USE RESTAURANT & MULTI-FAMILY DWELLING PER APPROVED PLANS INCLUDING UNDERPINNING WORK AT EXIST. FOUNDATION ELEMENTS; BUILDING TO BE FULLY SPRINKLERED THROUGHOUT WITH NFPA 13. SEPARATE PERMIT REQ'D FOR ANY MECH., ELEC., PLUMB., & FIRESUPP WORK. ALL MEANS OF PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO START OF WORK. ALL UNDERPINNING WORK TO BE CONTINUOUSLY SUPERVISED BY APPROVED SPECIAL INSPECTION AGENCY.
- License terminal eventALVIN SHIPON: Rental landlord or residential registration marked inactive
License 382986 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventThe 2012 Shipon Family Trust #3: Rental landlord or residential registration initially issued
License 763562 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventMLS PIZZA INC (LITTLE ITALY PIZZA): Food Preparing and Serving business license initially issued
License 620353 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventFRIENDS & FAMILY INC.: Food Preparing and Serving business license marked inactive
License 569889 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventFRIENDS & FAMILY INC.: Food Preparing and Serving business license initially issued
License 569889 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventDINA ASID: Food Preparing and Serving business license marked inactive
License 530900 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventDINA ASID: Food Preparing and Serving business license initially issued
License 530900 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventNABIH ASID (QUEEN VILLAGE PIZZA): Food Preparing and Serving business license marked inactive
License 201367 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventALVIN SHIPON: Rental landlord or residential registration initially issued
License 382986 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventNABIH ASID (QUEEN VILLAGE PIZZA): Food Preparing and Serving business license initially issued
License 201367 · 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 24, 2026, 1:10 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)
