2026 assessment
$180K
OPA value, not a listing price
Commercial property report
3504-06 N 23rd St
Research this property with Analyst →3 stories4,896 sqftRSA3built 1940
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$189K
Future roll, not the current tax bill
Location
3500 block of N 23rd St
ZIP 19140
Neighborhood area
Hunting Park · Nicetown–Tioga
Approximate · based on ZIP 19140
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 $188,600. It is not yet the billed-year tax basis.
- OPA assessment · 2016$168K 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$168K 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$180K 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$180K 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$180K 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$180K 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$180K 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$180K 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$180K 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$180K 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$180K 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$189K 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 · 2017Deed / sale $150KA 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 · 2007-04-11AlterationThis 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 · 2007-07-24ElectricalThis 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 · 2011-01-10AdministrativeThis 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 · 2008-09-18VIOL NONE FOUNDA 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 · 2008-09-18HC PCH INSA 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 · 2009-08-26VIOL NONE FOUNDA 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 · 2009-08-26HC PCH INSA 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 · 2017-12-07HUGH ROBINSON: 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 · 2017-12-07HUGH ROBINSON: 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 · 2025-02-04HUGH ROBINSON: 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 · 2025-02-04HUGH ROBINSON: 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 · 2004-11-23DEBORAH L SPICER: 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 · 2018-04-29DEBORAH L SPICER: 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 · 2004-11-12SPICER DE BORAH L: 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 · 2014-04-30SPICER DE BORAH L: 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 ↗
- Certification · 2025-11-10Fire 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 ↗
- Appeal · 2021-08-23ZBA Permit Denial - Special ExceptionA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentDeed / saleL&I violationAppealPermitInspectionLicenseCertification
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 record18 events · exact dates, newest first
- CertificationFire Alarm Certification
- LicenseHUGH ROBINSON: Food Preparing and Serving business license marked inactive
- LicenseHUGH ROBINSON: Rental landlord or residential registration marked inactive
- AppealZBA Permit Denial - Special Exception
- LicenseDEBORAH L SPICER: Rental landlord or residential registration marked inactive
- LicenseHUGH ROBINSON: Food Preparing and Serving business license initially issued
- LicenseHUGH ROBINSON: Rental landlord or residential registration initially issued
- Deed / saleDeed / sale $150K
- LicenseSPICER DE BORAH L: Food Preparing and Serving business license marked inactive
- PermitAdministrative
- L&I violationVIOL NONE FOUND
- InspectionHC PCH INS
- L&I violationVIOL NONE FOUND
- InspectionHC PCH INS
- PermitElectrical
- PermitAlteration
- LicenseDEBORAH L SPICER: Rental landlord or residential registration initially issued
- LicenseSPICER DE BORAH L: Food Preparing and Serving business license initially issued
Verify the public record
Property tax
$2,518/year estimated property tax
2026 taxable assessment $179,900 × 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 $188,600. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8814255502026 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.”
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Health Fac Pers Care Mas
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$39
below the $151 median for 7,668 commercial parcels citywide
Interior area
4,896 sqft
Lot size
4,479 sqft
Stories
3
Built
1940
Zoning
RSA3
Block context
3500 block of N 23rd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 3502 N 23rd St · 3500 N 23rd St
L&I license dates · data through Jul 25, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
HUGH ROBINSONInactive
Food Preparing and Serving · Initial issue date Dec 7, 2017 · Terminal license date Feb 4, 2025
SPICER DE BORAH LInactive
Food Preparing and Serving · Initial issue date Nov 12, 2004 · Terminal license date Apr 30, 2014
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
HUGH ROBINSONInactive
Rental · Initial issue date Dec 7, 2017 · Terminal license date Feb 4, 2025
DEBORAH L SPICERInactive
Rental · Initial issue date Nov 23, 2004 · 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 19 dated rows
- CertificationFire Alarm Certification
Certification BC-2025-029996 · Certified
Expires 2026-11-10
- License terminal eventHUGH ROBINSON: Food Preparing and Serving business license marked inactive
License 759212 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventHUGH ROBINSON: Rental landlord or residential registration marked inactive
License 759213 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- AppealZBA Permit Denial - Special Exception
Appeal ZP-2020-004156 · Dismissed / Withdrawn · Dismissed
Related permit ZP-2020-004156 · PERMIT FOR A PERSONAL CARE HOME AT 3506 BUILDING ON THE SAME LOT EXISTING USES AS PREVIOUSLY APPROVED. NO SIGN ON THIS APPLICATION
- License terminal eventDEBORAH L SPICER: Rental landlord or residential registration marked inactive
License 214699 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventHUGH ROBINSON: Food Preparing and Serving business license initially issued
License 759212 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventHUGH ROBINSON: Rental landlord or residential registration initially issued
License 759213 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- Recorded transfer$150K transfer
2017
- License terminal eventSPICER DE BORAH L: Food Preparing and Serving business license marked inactive
License 201657 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitAdministrative
Permit 316492 · COMPLETED
CERTIFICATE OF OCCUPANCY REQUESTED BY APPLICANT AND STATE FOR NO CHANGE IN USE FOR EXISTING ROOMING/ PERSONAL CARE W/SUPERVISION. NO CHANGE IN USE CLASSIFICATION PRE CODE ROOMING HOME. CH 901-911 IEBC. SEE ATTACHED CONR AND PRIOR ZONING STATING CONR. PRIOR APPROVED BREACH IN WALLS TO COMBINE R2/R3 STRUCTURES W/CONR PERMIT#143064. MUST MEET FIRE CODE.
- ViolationVIOL NONE FOUND
Case 212130 · Violation 1438963 · Code A-000.0/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationHC PCH INS
Case 212130 · PASSED
The cited inspection visit was marked passed.
- ViolationVIOL NONE FOUND
Case 180490 · Violation 1110427 · Code A-000.0/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationHC PCH INS
Case 180490 · PASSED
The cited inspection visit was marked passed.
- PermitElectrical
Permit 91675 · COMPLETED
200 AMP SVS, 30 CIRCUIT BREAKER PANEL, 200 AMP METER (NORTH DIST)
- PermitAlteration
Permit 64551 · COMPLETED
BREACHING THE WALLS BETWEEN 3504 AND 3506 N. 23RD ST. INSTALL LINTEL AND STEEL FIRE RATED (90 MIN) 36X 80 DOOR WITH PANIC BAR AND SELF CLOSER-
- License issue eventDEBORAH L SPICER: Rental landlord or residential registration initially issued
License 214699 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventSPICER DE BORAH L: Food Preparing and Serving business license initially issued
License 201657 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitChange of Use
Permit ZP-2020-004156 · Refused
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 27, 2026, 8:58 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)