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19355","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":4,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":48900,"taxable":48900,"land":6498,"improvement":42402,"taxableLand":6498,"taxableImprovement":42402,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":48900,"taxable":48900,"land":23668,"improvement":25232,"taxableLand":23668,"taxableImprovement":25232,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":48900,"taxable":48900,"land":23668,"improvement":25232,"taxableLand":23668,"taxableImprovement":25232,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":30200,"taxable":30200,"land":14617,"improvement":15583,"taxableLand":14617,"taxableImprovement":15583,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":30200,"taxable":30200,"land":14617,"improvement":15583,"taxableLand":14617,"taxableImprovement":15583,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":40600,"taxable":40600,"land":40600,"improvement":0,"taxableLand":40600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":40600,"taxable":40600,"land":40600,"improvement":0,"taxableLand":40600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":102400,"taxable":102400,"land":102400,"improvement":0,"taxableLand":102400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":102400,"taxable":102400,"land":102400,"improvement":0,"taxableLand":102400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":94000,"taxable":94000,"land":94000,"improvement":0,"taxableLand":94000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":94000,"taxable":94000,"land":94000,"improvement":0,"taxableLand":94000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":73200,"taxable":73200,"land":73200,"improvement":0,"taxableLand":73200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0}],"taxNow":1316,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"467979","date":"2013-04-29","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2013-09-12","scope":"COMPLETE DEMOLITION OF EXISITING STRUCTURE. DEMOLITION ACTIVITY SHALL NOT COMMENCE PRIOR TO: MAY 20TH, 2013."},{"number":"467980","date":"2013-04-29","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2013-04-29","scope":"COMPLETE DEMOLITION OF EXISITING STRUCTURE. USE TO VACANT LOT."}],"storyTag":"Renovated & sold on","storyDelta":9.4,"timeline":[{"y":2013,"k":"permit","w":"Zoning/use"},{"y":2013,"k":"demo"},{"y":2016,"k":"sale","p":50000},{"y":2020,"k":"sale","p":104000},{"y":2021,"k":"viol","w":"L&I violation"},{"y":2021,"k":"insp","w":"L&I: 2 failed, 1 passed"},{"y":2023,"k":"viol","w":"2 L&I violations"},{"y":2023,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2024,"k":"viol","w":"2 L&I violations"},{"y":2024,"k":"insp","w":"Inspection failed ×2"},{"y":2026,"k":"viol","w":"2 L&I violations"},{"y":2026,"k":"insp","w":"L&I: 2 failed, 1 passed"}],"rented":false,"licenses":[{"number":"275755","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"HORACE S PATTERSON","legalName":"HORACE S PATTERSON","address":"2619 FEDERAL ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2003-03-20","latestIssueDate":"2003-03-20","expirationDate":"2004-02-29","inactiveDate":null}],"licenseActivity":[{"number":"275755","type":"Vacant Residential Property / Lot","businessName":"HORACE S PATTERSON","legalName":"HORACE S PATTERSON","issuedDate":"2003-03-20","latestIssueDate":"2003-03-20","closureDate":"2004-02-29","expirationDate":"2004-02-29","inactiveDate":null,"status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-30","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 152% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $40,600 to $102,400","no permit shown in 2022-2024"],"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":"Use permit #467980: 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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"8 failed, 4 passed, and 14 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Jul 2, 2026.","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":"Vacant Residential Property / Lot #275755: Inactive","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 32 historical violations across 17 cases.","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/"}]}