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08701","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":59700,"taxable":59700,"land":6989,"improvement":52711,"taxableLand":6989,"taxableImprovement":52711,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":59700,"taxable":59700,"land":11701,"improvement":47999,"taxableLand":11701,"taxableImprovement":47999,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":59700,"taxable":59700,"land":11701,"improvement":47999,"taxableLand":11701,"taxableImprovement":47999,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":65700,"taxable":65700,"land":12800,"improvement":52900,"taxableLand":12800,"taxableImprovement":52900,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":70600,"taxable":70600,"land":13755,"improvement":56845,"taxableLand":13755,"taxableImprovement":56845,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":70600,"taxable":70600,"land":13755,"improvement":56845,"taxableLand":13755,"taxableImprovement":56845,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":70600,"taxable":70600,"land":13755,"improvement":56845,"taxableLand":13755,"taxableImprovement":56845,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":135400,"taxable":135400,"land":27080,"improvement":108320,"taxableLand":27080,"taxableImprovement":108320,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":135400,"taxable":135400,"land":27080,"improvement":108320,"taxableLand":27080,"taxableImprovement":108320,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":154900,"taxable":154900,"land":30980,"improvement":123920,"taxableLand":30980,"taxableImprovement":123920,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":154900,"taxable":154900,"land":30980,"improvement":123920,"taxableLand":30980,"taxableImprovement":123920,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":169700,"taxable":169700,"land":33940,"improvement":135760,"taxableLand":33940,"taxableImprovement":135760,"exemptLand":0,"exemptImprovement":0}],"taxNow":2168,"familyHeld":false,"lastTransferNominal":false,"permits":[],"storyTag":"Frequently 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BIRNHACK","legalName":"EPHRAIM  BIRNHACK SARAH BIRNHACK","address":"2312 WATKINS ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2010-08-10","latestIssueDate":"2010-08-10","expirationDate":"2011-02-28","inactiveDate":"2012-12-22"},{"number":"732967","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"CITIMORTGAGE","legalName":"CITIMORTGAGE","address":"2312 WATKINS ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2017-03-25","latestIssueDate":"2017-03-25","expirationDate":"2018-03-24","inactiveDate":"2018-05-23"},{"number":"762795","type":"Rental","status":"Inactive","businessName":"HBIH LLC","legalName":"HBIH LLC ","address":"2312 WATKINS ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2018-01-18","latestIssueDate":"2024-12-03","expirationDate":"2026-01-17","inactiveDate":"2026-03-18"}],"licenseActivity":[{"number":"762795","type":"Rental","businessName":"HBIH LLC","legalName":"HBIH LLC ","issuedDate":"2018-01-18","latestIssueDate":"2024-12-03","closureDate":"2026-03-18","expirationDate":"2026-01-17","inactiveDate":"2026-03-18","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"732967","type":"Vacant Residential Property / Lot","businessName":"CITIMORTGAGE","legalName":"CITIMORTGAGE","issuedDate":"2017-03-25","latestIssueDate":"2017-03-25","closureDate":"2018-05-23","expirationDate":"2018-03-24","inactiveDate":"2018-05-23","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"511132","type":"Rental","businessName":"EPHRAIM  BIRNHACK SARAH BIRNHACK","legalName":"EPHRAIM  BIRNHACK SARAH BIRNHACK","issuedDate":"2010-08-10","latestIssueDate":"2010-08-10","closureDate":"2012-12-22","expirationDate":"2011-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"305652","type":"Rental","businessName":"BAY PARKWAY REALTY INC","legalName":"BAY PARKWAY REALTY INC","issuedDate":"2005-02-10","latestIssueDate":"2005-02-10","closureDate":"2010-08-10","expirationDate":"2006-02-28","inactiveDate":"2010-08-10","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":["2 open L&I violations","failed L&I inspection activity in 2023, 2025, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"The history also contains “PERM Z- NEW USE.”","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":"violations","level":"attention","title":"2 open L&I violations","finding":"67 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":"30 failed, 13 passed, and 11 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Feb 12, 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 #732967: Inactive since May 23, 2018","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/"}],"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"}]}