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Variance","grounds":"PERMIT FOR THE ERECTION OF A 3RD FLOOR ADDITION WITH ROOF DECK ACCESSED BY A PILOTHOUSE TO THE EXISTING ATTACHED BUILDING, SIZE AND LOCATION AS SHOWN ON THE PLANS.\n\nFOR USE AS A MULTI-FAMILY HOUSEHOLD LIVING (3 DWELLING UNITS).","status":"Completed","outcome":"Granted","date":"2023-09-05","number":"ZP-2022-013606","relatedPermit":"ZP-2022-013606"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":86200,"taxable":86200,"land":10876,"improvement":75324,"taxableLand":10876,"taxableImprovement":75324,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":86200,"taxable":86200,"land":20860,"improvement":65340,"taxableLand":20860,"taxableImprovement":65340,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":86200,"taxable":86200,"land":20860,"improvement":65340,"taxableLand":20860,"taxableImprovement":65340,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":145400,"taxable":145400,"land":35100,"improvement":110300,"taxableLand":35100,"taxableImprovement":110300,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":156400,"taxable":156400,"land":37755,"improvement":118645,"taxableLand":37755,"taxableImprovement":118645,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":156400,"taxable":156400,"land":37755,"improvement":118645,"taxableLand":37755,"taxableImprovement":118645,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":156400,"taxable":156400,"land":37755,"improvement":118645,"taxableLand":37755,"taxableImprovement":118645,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":168500,"taxable":168500,"land":33700,"improvement":134800,"taxableLand":33700,"taxableImprovement":134800,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":168500,"taxable":168500,"land":33700,"improvement":134800,"taxableLand":33700,"taxableImprovement":134800,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":199300,"taxable":199300,"land":39860,"improvement":159440,"taxableLand":39860,"taxableImprovement":159440,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":199300,"taxable":199300,"land":39860,"improvement":159440,"taxableLand":39860,"taxableImprovement":159440,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":221100,"taxable":221100,"land":44220,"improvement":176880,"taxableLand":44220,"taxableImprovement":176880,"exemptLand":0,"exemptImprovement":0}],"taxNow":2790,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1044664","date":"2020-01-27","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2020-01-28","scope":"CURB TRAP FAI AS PER 2004 PPC"},{"number":"ZP-2022-013606","date":"2023-08-02","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR USE AS A MULTI-FAMILY HOUSEHOLD LIVING (3 DWELLING UNITS)."},{"number":"CP-2023-006254","date":"2024-02-21","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"LEVEL II INTERIOR ALTERATIONS AND CHANGE OF OCCUPANCY TO GROUP R-2 (3 FAMILY DWELLING) WITHIN AN EXISTNG STRUCTURE AS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR MEP WORK.*2018 IEBC REVIEW*. AMENDMENT#1 TO CHANGE THE BASEMENT FLOOR LAYOUT AND EGRESS WELLS."},{"number":"CP-2024-005836","date":"2024-12-26","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"FOR INTERIOR ALTERATIONS WHICH INCLUDE DEMOLITION OF 2ND-FLOOR WALLS TO COMPLY VIOLATION NUMBER CF-2024-096639. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMIITS TO BE OBTAINED FOR ALL OTHER WORK.** JOIST REPLACEMENT NOT TO EXCEED 50% AS NOTED ON SHEET S0.1 OF THE APPROVED PLANS ** SEE CP-2023-006254 FOR ALL OTHER WORK. **AMENDMENT (5-11-2026) - FOR CHANGES TO EXTERIOR WALL PER APPROVED AMENDED CONSTRUCTION DOCUMENTS."},{"number":"PP-2025-008136","date":"2025-06-25","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2025-12-26","scope":"1 sanitary line 5 in stalled…. Remove 3/4 line and install new 1 1/2 distribution line"},{"number":"MP-2025-003268","date":"2025-06-27","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Issued","completedDate":null,"scope":"FOR THE INSTALLATION OF REGISTERS, DIFFUSERS, AND APPLIANCES WITH ASSOCIATED DUCTWORK. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH THE MANUFACTURER’S SPECIFICATIONS. FOR USE AS PREVIOUSLY APPROVED. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK."},{"number":"PP-2025-005608","date":"2025-07-16","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Issued","completedDate":null,"scope":"5.5 bath,3 kitchen,3 laundry,3 dish washer,1 hot water heater,1 floor drain, 1 garbage disposal,1 hub, 1 area drain"},{"number":"EP-2025-006998","date":"2025-10-24","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":"2025-10-16","scope":"Install 400 amp service with grounding, (1) four-gang meter bank, (4) 100 amp panels, lighting, receptacles, switches, and power to equipment as per 2017 NEC. Install fire alarm as per 2016 NFPA 72."},{"number":"FP-2026-000914","date":"2026-05-14","work":"Rough-In","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2026-05-29","scope":"Rough-In Permit for FP-2026-000906 SUPPLY AND INSTALL ALL REQUIRED SPRINKLERS, PIPING, HANGERS AND FITTINGS PER NFPA 13R"},{"number":"FP-2026-000906","date":"2026-05-29","work":"Addition and/or Alterations","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Issued","completedDate":null,"scope":"INSTALLATION OF AN AUTOMATIC FIRE SUPPRESSION SYSTEM IN ACCORDANCE WITH NFPA 13R WITH A FIRE DEPARTMENT CONNECTION, BACKKFLOW PREVENTION DEVICE AND 2\" SERVICE LINE, THROUGHOUT A THREE (3) STORY STRUCTURE. SEPARATE PERMIT REQUIRE FOR ALL PLUMBING WORK"}],"storyTag":"New construction","storyDelta":0.16,"timeline":[{"y":2024,"k":"viol","w":"2 L&I violations"},{"y":2024,"k":"insp","w":"L&I: 3 failed, 1 passed"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alterations"},{"y":2025,"k":"viol","w":"11 L&I violations"},{"y":2025,"k":"permit","w":"Alterations"},{"y":2025,"k":"insp","w":"Inspection failed ×5"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2026,"k":"permit","w":"Rough-In"},{"y":2026,"k":"permit","w":"Addition and/or Alterations"},{"y":2026,"k":"insp","w":"Inspection failed"}],"rented":false,"licenses":[{"number":"681429","type":"Rental","status":"Inactive","businessName":"IYESSIA GARDNER (ESTATE OF EARLINE G. HENRY)","legalName":"IYESSIA GARDNER","address":"1230 S 26TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2015-10-21","latestIssueDate":"2017-11-04","expirationDate":"2018-10-31","inactiveDate":"2018-12-30"},{"number":"821934","type":"Rental","status":"Expired","businessName":"Paramount Property Investments LLC","legalName":"Paramount Property Investments LLC","address":"1230 S 26TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2019-08-24","latestIssueDate":"2023-09-05","expirationDate":"2024-08-23","inactiveDate":null}],"licenseActivity":[{"number":"821934","type":"Rental","businessName":"Paramount Property Investments LLC","legalName":"Paramount Property Investments LLC","issuedDate":"2019-08-24","latestIssueDate":"2023-09-05","closureDate":"2024-08-23","expirationDate":"2024-08-23","inactiveDate":null,"status":"Expired","statusLabel":"Expired","active":false},{"number":"681429","type":"Rental","businessName":"IYESSIA GARDNER (ESTATE OF EARLINE G. HENRY)","legalName":"IYESSIA GARDNER","issuedDate":"2015-10-21","latestIssueDate":"2017-11-04","closureDate":"2018-12-30","expirationDate":"2018-10-31","inactiveDate":"2018-12-30","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","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":["7 open L&I violations","failed L&I inspection activity in 2022, 2024, 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["7 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #ZP-2022-013606: Completed · Granted; related permit ZP-2022-013606.","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"7 permits not marked completed: CP-2023-006254 (Issued), CP-2024-005836 (Issued), PP-2025-008136 (Expired), MP-2025-003268 (Issued), PP-2025-005608 (Issued). At least one row also carries a completion date, so the City fields conflict.","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"attention","title":"7 open L&I violations","finding":"39 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"21 failed, 5 passed, and 4 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Jan 10, 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/"}],"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"}]}