{"asOf":"2026-07-27T20:07:39.239Z","block":"1400-1499 S 23RD ST","blockUrl":"https://philadelphia.blockreport.homes/block/1400-1499-s-23rd-st","address":"1423 S 23RD ST","parcelNumber":"364126500","source":"https://property.phila.gov/?p=364126500","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":"LE LINH THUY","coOwner":"LE VI THUY","marketValue":347000,"landAssessment":69400,"improvementAssessment":277600,"livableArea":1530,"yearBuilt":1920,"lastSale":{"price":385000,"date":"2021-03-04T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.93411334877653,"lng":-75.18250594981119,"geom":{"type":"Polygon","coordinates":[[[-75.182399223,39.934122106],[-75.182408786,39.934078474],[-75.182613397,39.934104784],[-75.182602526,39.934148145],[-75.182399223,39.934122106]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":3,"baths":2,"stories":2,"lotArea":969,"zoning":"RM1","grade":"C","basement":"C","heater":"A","centralAir":true,"extCond":"2","intCond":"2","garage":null,"homestead":true,"mail":"1423 S 23RD ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[],"taxYears":[{"year":2014,"total":1774.12,"principal":1120.31,"interest":218.46,"penalty":78.42},{"year":2015,"total":1487.24,"principal":1120.31,"interest":117.63,"penalty":78.42},{"year":2016,"total":1363.44,"principal":1170.3,"interest":17.56,"penalty":11.7}],"taxNet":4624.8,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":72700,"taxable":72700,"land":10173,"improvement":62527,"taxableLand":10173,"taxableImprovement":62527,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":72700,"taxable":72700,"land":14249,"improvement":58451,"taxableLand":14249,"taxableImprovement":58451,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":72700,"taxable":72700,"land":14249,"improvement":58451,"taxableLand":14249,"taxableImprovement":58451,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":87600,"taxable":87600,"land":17100,"improvement":70500,"taxableLand":17100,"taxableImprovement":70500,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":94200,"taxable":94200,"land":18388,"improvement":75812,"taxableLand":18388,"taxableImprovement":75812,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":94200,"taxable":94200,"land":18388,"improvement":75812,"taxableLand":18388,"taxableImprovement":75812,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":94200,"taxable":94200,"land":18388,"improvement":75812,"taxableLand":18388,"taxableImprovement":75812,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":179200,"taxable":179200,"land":35840,"improvement":143360,"taxableLand":35840,"taxableImprovement":143360,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":179200,"taxable":179200,"land":35840,"improvement":143360,"taxableLand":35840,"taxableImprovement":143360,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":360500,"taxable":260500,"land":72100,"improvement":288400,"taxableLand":72100,"taxableImprovement":188400,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":360500,"taxable":260500,"land":72100,"improvement":288400,"taxableLand":72100,"taxableImprovement":188400,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":347000,"taxable":247000,"land":69400,"improvement":277600,"taxableLand":69400,"taxableImprovement":177600,"exemptLand":0,"exemptImprovement":100000}],"taxNow":3646,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"860104","date":"2018-04-04","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2018-04-04","scope":"FOR THE ERECTION OF A ROOF DECK AND ROOF DECK ACCESS STRUCTURE ABOVE AN EXISTING ATTACHED STRUCTURE. SIZE AND LOCATION AS SHOWN ON PLANS/APPLICATION. FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. SEE A/P NO 845369"},{"number":"860309","date":"2018-04-04","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Expired","completedDate":"2023-01-17","scope":"FOR THE ERECTION OF A ROOF DECK AND ROOF DECK ACCESS STRUCTURE ABOVE AN EXISTING ATTACHED STRUCTURE AND FOR INTERIOR ALTERATIONS THROUGHOUT STRUCTURE. FOR USE AS SINGLE FAMILY HOUSEHOLD LIVING. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 8 FEET OF BUILDING FAÇADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED. SEPARATE PERMITS REQUIRED FOR PLUMBING, MECHANICAL AND ELECTRICAL WORK. SEE A/P NO 845362 FOR PLANS"},{"number":"1035750","date":"2019-12-18","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2023-01-17","scope":"INSTALL 10 FIXTURES AS PER 2004 PPC"},{"number":"1039632","date":"2020-01-07","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Expired","completedDate":"2023-01-17","scope":"INSTALL 80,000 BTU 95% EFF GAS FURNACE WITH AIR AND DUCTWORK"},{"number":"EP-2020-009944","date":"2021-03-01","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Expired","completedDate":"2022-12-16","scope":"install new 100 amp service and all new wiring for existing single family dwelling all in accordance with NEC 2014"},{"number":"PP-2021-012512","date":"2021-07-13","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-09-24","scope":"Curb trap FAI replacement"}],"storyTag":"New construction","storyDelta":0.45,"timeline":[{"y":2017,"k":"sale","p":265000},{"y":2018,"k":"permit","w":"Zoning"},{"y":2018,"k":"permit","w":"Addition and/or Alteration"},{"y":2019,"k":"permit","w":"Alterations"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2021,"k":"permit","w":"Addition and/or Alteration"},{"y":2021,"k":"sale","p":385000},{"y":2021,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[{"number":"254247","type":"Rental","status":"Inactive","businessName":"JOSEPH SCOTT","legalName":"JOSEPH SCOTT","address":"1423 S 23RD ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":2,"issuedDate":"2004-08-16","latestIssueDate":"2008-04-16","expirationDate":"2009-02-28","inactiveDate":"2012-12-22"}],"licenseActivity":[{"number":"254247","type":"Rental","businessName":"JOSEPH SCOTT","legalName":"JOSEPH SCOTT","issuedDate":"2004-08-16","latestIssueDate":"2008-04-16","closureDate":"2012-12-22","expirationDate":"2009-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"post-purchase-work","level":"watch","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 2 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2021","permit activity in 2021"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 101% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $179,200 to $360,500","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"4 permits not marked completed: 860309 (Expired), 1035750 (Expired), 1039632 (Expired), EP-2020-009944 (Expired). 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":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"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"}]}