{"asOf":"2026-07-23T21:03:57.682Z","block":"400-499 N SIMPSON ST","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-n-simpson-st","address":"426 N SIMPSON ST","parcelNumber":"343107600","source":"https://property.phila.gov/?p=343107600","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"J30","buildingCodeNew":"32","buildingClass":"S/D W/D GAR 2 STY MASONRY","buildingClassNew":"TWIN CONVENTIONAL","useLabel":"House","owner":"YEH WILLIAM","coOwner":null,"marketValue":170200,"landAssessment":34040,"improvementAssessment":136160,"livableArea":1438,"yearBuilt":1925,"lastSale":{"price":30000,"date":"2010-09-02T04:00:00Z"},"openViolations":0,"violations":[{"number":"1795613","date":"2010-08-21","code":"PM-307.1/17","title":"RETAINING/FENCE WALL DETRIORTD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"1795608","date":"2010-08-21","code":"PM-307.1/2","title":"ROOF DETERIORATED","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"248752","type":"UNSAFE","priority":"UNSAFE","responsibility":"CSU","status":"CLOSED","createdDate":"2010-08-25","completedDate":"2010-09-21","violations":[{"number":"1795613","date":"2010-08-21","code":"PM-307.1/17","title":"RETAINING/FENCE WALL DETRIORTD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"1795608","date":"2010-08-21","code":"PM-307.1/2","title":"ROOF DETERIORATED","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2010,"n":2,"worst":null}],"investigations":[{"caseNumber":"248752","date":"2010-08-21","type":"CSUINITIAL","status":"FAILED"},{"caseNumber":"248752","date":"2010-09-21","type":"CSUINITIAL","status":"PASSED"}],"inspYears":[{"y":2010,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.969912592822716,"lng":-75.24864160311137,"geom":{"type":"Polygon","coordinates":[[[-75.248807071,39.969968386],[-75.248449727,39.9699256],[-75.248463986,39.969856421],[-75.248831255,39.969898181],[-75.248807071,39.969968386]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19151","beds":null,"baths":null,"stories":2,"lotArea":2648,"zoning":"RM1","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"4","garage":1,"homestead":false,"mail":"400 RIDGE LN, SPRINGFIELD PA, 19064","mailOut":true,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE CONVERSION OF THE REAR ACCESSORY GARAGE BUILDING TO A ONE FAMILY DWELLING ON THE SAME LOT AS AN EXISTING TWO FAMILY DWELLING IN THE FRONT BUILDING.","status":"CLOSED","outcome":"Granted","date":"2011-07-27","number":"15311","relatedPermit":"342408"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":133800,"taxable":133800,"land":17738,"improvement":116062,"taxableLand":17738,"taxableImprovement":116062,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":133800,"taxable":133800,"land":20070,"improvement":113730,"taxableLand":20070,"taxableImprovement":113730,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":133800,"taxable":133800,"land":20070,"improvement":113730,"taxableLand":20070,"taxableImprovement":113730,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":109000,"taxable":109000,"land":16350,"improvement":92650,"taxableLand":16350,"taxableImprovement":92650,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":113000,"taxable":113000,"land":16950,"improvement":96050,"taxableLand":16950,"taxableImprovement":96050,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":113000,"taxable":113000,"land":16950,"improvement":96050,"taxableLand":16950,"taxableImprovement":96050,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":113000,"taxable":113000,"land":16950,"improvement":96050,"taxableLand":16950,"taxableImprovement":96050,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":104900,"taxable":104900,"land":20900,"improvement":84000,"taxableLand":20900,"taxableImprovement":84000,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":104900,"taxable":104900,"land":20900,"improvement":84000,"taxableLand":20900,"taxableImprovement":84000,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":166100,"taxable":166100,"land":33220,"improvement":132880,"taxableLand":33220,"taxableImprovement":132880,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":166100,"taxable":166100,"land":33220,"improvement":132880,"taxableLand":33220,"taxableImprovement":132880,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":170200,"taxable":170200,"land":34040,"improvement":136160,"taxableLand":34040,"taxableImprovement":136160,"exemptLand":0,"exemptImprovement":0}],"taxNow":2325,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"301635","date":"2010-09-16","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2010-11-16","scope":"DEMOLISH FENCE WALL AND REPAIR PORCH ROOF. PORCH REPAIRS TO MATCH ORIGINAL IN SIZE AND LOCATION."},{"number":"308259","date":"2010-11-04","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2010-11-04","scope":"USE AS A TWO FAMILY DWELLING."},{"number":"316447","date":"2010-12-14","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"INSTALLATION OF 200AMP SERVICE, 3 METERS AND EQUIPMENT THROUGH OUT AS PER 2008 NEC (WEST DISTRICT)"},{"number":"342408","date":"2011-10-28","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2011-10-28","scope":"CONVERT REAR GARAGE BUILDING TO A ONE FAMILY DWELLING ON THE SAME LOT WITH AN EXITING TWO FAMILY DWELLING IN THE FRONT BUILDING"},{"number":"1054168","date":"2020-03-02","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2020-03-02","scope":"USE THE FIRST(1ST) FLOOR OF A SINGLE FAMILY DWELLING AS A FAMILY DAY CARE. NO CHANGE IN HEIGHT OR SQUARE FOOTAGE."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2010,"k":"viol","w":"2 L&I violations"},{"y":2010,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2010,"k":"sale","p":30000},{"y":2010,"k":"permit","w":"Major alteration"},{"y":2010,"k":"permit","w":"Use"},{"y":2010,"k":"permit","w":"Electrical"},{"y":2011,"k":"appeal","w":"Appeal granted"},{"y":2011,"k":"permit","w":"Use"},{"y":2020,"k":"permit","w":"Use"}],"rented":true,"licenses":[{"number":"530427","type":"Rental","status":"Active","businessName":"WILLIAM YEH","legalName":"WILLIAM YEH","address":"426 N SIMPSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2011-04-14","latestIssueDate":"2026-03-02","expirationDate":"2027-02-28","inactiveDate":null},{"number":"547582","type":"Rental","status":"Active","businessName":"WILLIAM YEH","legalName":"WILLIAM YEH","address":"426 N SIMPSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2011-10-28","latestIssueDate":"2026-03-01","expirationDate":"2027-02-28","inactiveDate":null},{"number":"871239","type":"Child Care Facility","status":"Inactive","businessName":"Keyonna Brown","legalName":"Keyonna Brown","address":"426 N SIMPSON ST","revenueCode":"3397","rentalCategory":null,"units":null,"issuedDate":"2021-06-19","latestIssueDate":"2021-06-19","expirationDate":"2022-06-18","inactiveDate":"2022-08-17"}],"licenseActivity":[{"number":"871239","type":"Child Care Facility","businessName":"Keyonna Brown","legalName":"Keyonna Brown","issuedDate":"2021-06-19","latestIssueDate":"2021-06-19","closureDate":"2022-08-17","expirationDate":"2022-06-18","inactiveDate":"2022-08-17","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"530427","type":"Rental","businessName":"WILLIAM YEH","legalName":"WILLIAM YEH","issuedDate":"2011-04-14","latestIssueDate":"2026-03-02","closureDate":null,"expirationDate":"2027-02-28","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-23","units":2,"signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 58% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $104,900 to $166,100","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #15311: CLOSED · Granted; related permit 342408. Use permit #308259: COMPLETED.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"2 active Rental License records matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (400 RIDGE LN, SPRINGFIELD PA, 19064).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1925 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.","why":"Philadelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.","action":"Request the current lead certificate or City exemption for every dwelling unit.","url":"https://www.phila.gov/documents/lead-and-healthy-homes-resources-for-landlords/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Sep 21, 2010.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Child Care Facility #871239: Inactive since Aug 17, 2022","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 2 historical violations across 1 case.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"closingChecks":[{"title":"Property Sales Certification","body":"The seller must obtain Philadelphia’s certificate showing the base zoning, last use in the zoning record, and open violations. The City warns that it does not prove Building Code occupancy or show zoning overlays.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"The Tax Center Property Payoff covers Real Estate Tax, Commercial Trash, and L&I abatement-work invoices. Philadelphia says it does not include business-tax debts or liens, water and sewer charges, or fines for code violations.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"OPA ownership, deed summaries, and a zero tax balance are not clear title. Mortgages, judgments, municipal claims, water liens, easements, heirs, and other encumbrances require separate searches.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}