{"asOf":"2026-07-26T21:28:55.671Z","block":"1200-1299 S 23RD ST","blockUrl":"https://philadelphia.blockreport.homes/block/1200-1299-s-23rd-st","address":"1215 S 23RD ST","parcelNumber":"361333400","source":"https://property.phila.gov/?p=361333400","ownerType":"absentee","kind":"multi-family","isHouse":false,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"W50","buildingCodeNew":"22","buildingClass":"APT 2-4 UNITS 3 STY MASON","buildingClassNew":"ROW TYPICAL","useLabel":"Apartment building","owner":"MAESTRO REAL ESTATE AND D","coOwner":null,"marketValue":608500,"landAssessment":121700,"improvementAssessment":486800,"livableArea":2250,"yearBuilt":1915,"lastSale":{"price":245000,"date":"2019-10-30T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.93750003023045,"lng":-75.18176679410118,"geom":{"type":"Polygon","coordinates":[[[-75.181869956,39.937534559],[-75.181654204,39.93750795],[-75.181664368,39.93746509],[-75.181879444,39.937492941],[-75.181869956,39.937534559]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":6,"baths":5,"stories":3,"lotArea":915,"zoning":"RSA5","grade":"C","basement":"D","heater":"A","centralAir":true,"extCond":"4","intCond":"2","garage":null,"homestead":false,"mail":"500 W ALGONQUIN RD, MOUNT PROSPECT IL, 60056","mailOut":true,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"PERMIT FOR THE PROPOSED USE OF A TWO (2) FAMILY HOUSEHOLD LIVING IN AN EXISTING ATTACHED STRUCTURE.","status":"Closed","outcome":"Complete","date":"2020-09-03","number":"39646","relatedPermit":"1035468"}],"taxYears":[{"year":2001,"total":25.01,"principal":0,"interest":0,"penalty":3.35},{"year":2002,"total":34.34,"principal":0,"interest":0,"penalty":6.39},{"year":2003,"total":33.85,"principal":0,"interest":0,"penalty":6.39},{"year":2004,"total":33.35,"principal":0,"interest":0,"penalty":6.39},{"year":2005,"total":32.86,"principal":0,"interest":0,"penalty":6.39},{"year":2006,"total":32.37,"principal":0,"interest":0,"penalty":6.39},{"year":2007,"total":31.87,"principal":0,"interest":0,"penalty":6.39},{"year":2008,"total":31.38,"principal":0,"interest":0,"penalty":6.39},{"year":2009,"total":30.89,"principal":0,"interest":0,"penalty":6.39},{"year":2010,"total":347.64,"principal":0,"interest":203.89,"penalty":85.15},{"year":2011,"total":619.92,"principal":0,"interest":471.25,"penalty":93.58},{"year":2012,"total":510.54,"principal":0,"interest":364.45,"penalty":97.19},{"year":2014,"total":486.97,"principal":0,"interest":213.46,"penalty":122.65},{"year":2015,"total":424.26,"principal":0,"interest":104.14,"penalty":118.34},{"year":2016,"total":1812,"principal":1583.16,"interest":23.74,"penalty":15.83}],"taxNet":4487.25,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":113700,"taxable":113700,"land":11153,"improvement":102547,"taxableLand":11153,"taxableImprovement":102547,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":113700,"taxable":113700,"land":29903,"improvement":83797,"taxableLand":29903,"taxableImprovement":83797,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":113700,"taxable":113700,"land":29903,"improvement":83797,"taxableLand":29903,"taxableImprovement":83797,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":141600,"taxable":141600,"land":37241,"improvement":104359,"taxableLand":37241,"taxableImprovement":104359,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":152300,"taxable":152300,"land":44060,"improvement":108240,"taxableLand":44060,"taxableImprovement":108240,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":152300,"taxable":152300,"land":44060,"improvement":108240,"taxableLand":44060,"taxableImprovement":108240,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":152300,"taxable":152300,"land":44060,"improvement":108240,"taxableLand":44060,"taxableImprovement":108240,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":244500,"taxable":244500,"land":48900,"improvement":195600,"taxableLand":48900,"taxableImprovement":195600,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":620000,"taxable":244500,"land":124000,"improvement":496000,"taxableLand":124000,"taxableImprovement":120500,"exemptLand":0,"exemptImprovement":375500},{"y":2025,"v":620000,"taxable":244500,"land":124000,"improvement":496000,"taxableLand":124000,"taxableImprovement":120500,"exemptLand":0,"exemptImprovement":375500},{"y":2026,"v":620000,"taxable":244500,"land":124000,"improvement":496000,"taxableLand":124000,"taxableImprovement":120500,"exemptLand":0,"exemptImprovement":375500},{"y":2027,"v":608500,"taxable":239965,"land":121700,"improvement":486800,"taxableLand":121700,"taxableImprovement":118265,"exemptLand":0,"exemptImprovement":368535}],"taxNow":3423,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1035468","date":"2020-11-30","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Residential - Household Living - Two-Family"},{"number":"ZP-2020-009875","date":"2020-12-21","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"for the erection of front 1st floor addition and for the erection of a roof deck with pilot house to an existing attached structure (size and location as shown on the plan)."},{"number":"RP-2020-013826","date":"2021-02-01","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2023-04-26","scope":"For the addition of a roof deck with roof access structure, and alterations throughout to convert structure into a Two Family Dwelling per plans. Separate permits required for all MEP work. Amended 3/15/2022 to include the installation of star bolts, layout changes, pilot house location change, and structural alterations for new stair opening locations. No changes to approved rates assemblies. See new plan sheet for details. Amended 2/23/2023 to document changes to the interior stairs to pilot house and roof parapet drawings to match in-field conditions."},{"number":"EP-2021-014302","date":"2021-12-03","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2022-10-13","scope":"Install 200 amp service with 3 gang meter bank ans 100 amp penal in each unit install outlets, switches, lights, Gfi's, smokes and carbons in each unit as per 2014 nec"},{"number":"PP-2021-024335","date":"2021-12-17","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-04-14","scope":"Interior plumbing 2 WC,2 TUBS, 2 LAVATORIES, 2 KS,2 LL,2 WH"},{"number":"MP-2021-008955","date":"2021-12-27","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-04-14","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. EACH HVAC UNIT TO BE SELF-CONTAINED WITHIN EACH DWELLING UNIT. NO PENETRATIONS OF RATED ASSEMBLIES. (Gas furnace 92% 100kbtu, coil, ac 13seer 4ton unit located in the backyard New duct work)."},{"number":"PP-2022-007760","date":"2022-05-18","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-04-17","scope":"Replace 1 1/2\" water service."}],"storyTag":"New construction","storyDelta":57.64,"timeline":[{"y":1998,"k":"sale","p":11000},{"y":2019,"k":"sale","p":245000},{"y":2020,"k":"appeal","w":"Appeal complete"},{"y":2020,"k":"permit","w":"Change of Use"},{"y":2020,"k":"permit","w":"New construction, addition, GFA change"},{"y":2021,"k":"permit","w":"Addition and/or Alteration"},{"y":2021,"k":"permit","w":"Addition and/or Alteration"},{"y":2021,"k":"permit","w":"Alterations"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"Alterations"},{"y":2023,"k":"sale","p":645000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 154% in 2024, but no matching permit appears in the property timeline.","evidence":["assessment moved from $244,500 to $620,000","no permit shown in 2023-2025"],"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 #39646: Closed · Complete; related permit 1035468.","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-status","level":"verify","title":"Residential form does not establish rental use","finding":"OPA classifies the parcel as multi-family; no active Rental License row matched.","why":"A multi-unit or mixed-use classification does not prove that space is currently rented. If dwelling space is rented, Philadelphia generally requires a current Rental License and related occupancy, tax, violation, and lead compliance.","action":"Confirm actual occupancy first; if any unit is rented, verify the license and legal unit count with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"abatement","level":"verify","title":"A reduced taxable assessment is not a verified abatement","finding":"OPA’s numeric assessment fields show a reduced taxable assessment; BlockReport has no official program determination for this parcel.","why":"The numeric treatment can reflect an improvement abatement or another exemption. It does not identify the ordinance, approval, start or end date, or continuation requirements after a transfer. Once OPA verifies a specific active abatement, many common programs attach the benefit to the property for the remaining term rather than ending automatically at sale, but some require a new-owner filing and continued qualifying use or tax compliance.","action":"Obtain the OPA exemption/abatement determination and history, then underwrite the buyer’s bill from the verified program terms.","url":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-a-property-tax-abatement/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as multi-family. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"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"}]}