{"asOf":"2026-07-25T15:20:12.925Z","block":"2700-2799 LATONA ST","blockUrl":"https://philadelphia.blockreport.homes/block/2700-2799-latona-st","address":"2707 LATONA ST","parcelNumber":"362055500","source":"https://property.phila.gov/?p=362055500","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"O30","buildingCodeNew":"22","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW TYPICAL","useLabel":"House","owner":"CHARLES TAYLOR JR","coOwner":"ELSIE E","marketValue":233600,"landAssessment":46720,"improvementAssessment":186880,"livableArea":756,"yearBuilt":1923,"lastSale":{"price":1,"date":"1970-11-13T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":3005.96,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":3005.96,"principalDue":2157.08,"penaltyDue":139.55,"interestDue":204.36,"otherChargesDue":504.97,"yearsOwed":2,"oldestYearOwed":2020,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2020-03-17","assessmentYear":2022,"totalAssessment":71100,"taxableAssessment":71100,"exemptAbatementAssessment":0,"homesteadValue":0,"netTaxAfterHomestead":995.26,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.937762625584995,"lng":-75.18904802594467,"geom":{"type":"Polygon","coordinates":[[[-75.189037404,39.937694231],[-75.189087095,39.937698694],[-75.189058378,39.93783283],[-75.189008858,39.937826033],[-75.189037404,39.937694231]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":2,"baths":1,"stories":2,"lotArea":695,"zoning":"RM1","grade":"C-","basement":"C","heater":"A","centralAir":true,"extCond":"2","intCond":"2","garage":null,"homestead":false,"mail":"2707 LATONA ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[],"taxYears":[{"year":2016,"total":138.37,"principal":42.19,"interest":1.23,"penalty":0.42}],"taxNet":138.37,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":66400,"taxable":66400,"land":7926,"improvement":58474,"taxableLand":7926,"taxableImprovement":58474,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":66400,"taxable":66400,"land":16069,"improvement":50331,"taxableLand":16069,"taxableImprovement":50331,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":66400,"taxable":66400,"land":16069,"improvement":50331,"taxableLand":16069,"taxableImprovement":50331,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":66100,"taxable":66100,"land":15900,"improvement":50200,"taxableLand":15900,"taxableImprovement":50200,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":71100,"taxable":71100,"land":17103,"improvement":53997,"taxableLand":17103,"taxableImprovement":53997,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":71100,"taxable":71100,"land":17103,"improvement":53997,"taxableLand":17103,"taxableImprovement":53997,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":71100,"taxable":71100,"land":17103,"improvement":53997,"taxableLand":17103,"taxableImprovement":53997,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":120100,"taxable":120100,"land":24020,"improvement":96080,"taxableLand":24020,"taxableImprovement":96080,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":120100,"taxable":120100,"land":24020,"improvement":96080,"taxableLand":24020,"taxableImprovement":96080,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":280000,"taxable":79000,"land":56000,"improvement":224000,"taxableLand":56000,"taxableImprovement":23000,"exemptLand":0,"exemptImprovement":201000},{"y":2026,"v":280000,"taxable":79000,"land":56000,"improvement":224000,"taxableLand":56000,"taxableImprovement":23000,"exemptLand":0,"exemptImprovement":201000},{"y":2027,"v":233600,"taxable":65909,"land":46720,"improvement":186880,"taxableLand":46720,"taxableImprovement":19189,"exemptLand":0,"exemptImprovement":167691}],"taxNow":1106,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"MP-2024-001083","date":"2024-03-06","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2024-08-10","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. Install a new 1.5 ton gas heat and air conditioning system, ductwork, & 8 registers"},{"number":"RP-2024-002419","date":"2024-03-06","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2024-08-10","scope":"EZ PERMIT STADARDS ALTERATIONS- For alterations to an Existing One Family Dwelling as per attached standard. Deviations from this standard will result in permit revocation and require submission of construction plans. STRUCTURAL ALTERATION OR REPAIR IS EXPRESSLY PROHIBITED UNDER THIS PERMIT. PROHIBITED STRUCTURAL WORK INCLUDES ANY MODIFICATION TO EXTERIOR WALLS, PARTY WALLS, FLOOR/ROOF FRAMING OR FOUNDATIONS; UNDERPINNING AND EXCAVATIONS (I.E. DIGGING IN BASEMENT). NO WORK PERMITED IN THE BASEMENT. Replacement of doors and windows in existing openings. Removal of non-load bearing interior partition walls on 1st floor to create an open concept. All existing staircases will remain and be unchanged. Install new kitchen, full bathroom, and half bathroom. Full bathroom is located on second floor and half bathroom is located on first floor. Update of existing mechanical systems (Plumbing/Electric/HVAC). Separate permits required for Mechanical, Electric and Plumbing. No work is being performed in the basement area."},{"number":"PP-2024-003700","date":"2024-03-20","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-08-10","scope":"Install piping and finish for the following fixtures Basement- hot water heater 1st fl- kitchen sink, lav, toilet 2nd fl- toilet, lav, tub 7 FIXTURES."},{"number":"EP-2024-004842","date":"2024-05-14","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-08-06","scope":"For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2024,"k":"sale","p":79900},{"y":2024,"k":"permit","w":"Addition and/or Alterations"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Alterations"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"}],"rented":true,"licenses":[{"number":"0961584","type":"Rental","status":"Active","businessName":"TAM HOMES 135 LLC (Todd Miller)","legalName":"TAM HOMES 135 LLC","address":"2707 LATONA ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2024-09-19","latestIssueDate":"2025-08-05","expirationDate":"2026-09-18","inactiveDate":null}],"licenseActivity":[{"number":"0961584","type":"Rental","businessName":"TAM HOMES 135 LLC (Todd Miller)","legalName":"TAM HOMES 135 LLC","issuedDate":"2024-09-19","latestIssueDate":"2025-08-05","closureDate":null,"expirationDate":"2026-09-18","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["$3,006 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2024","permit activity in 2024"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$3,005.96 was recorded in the City’s 2022-06 delinquency snapshot for 2020–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record 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":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1923 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":"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/"}],"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"}]}