{"asOf":"2026-07-30T00:36:09.879Z","block":"1400-1499 S TAYLOR ST","blockUrl":"https://philadelphia.blockreport.homes/block/1400-1499-s-taylor-st","address":"1427 S TAYLOR ST","parcelNumber":"364174700","source":"https://property.phila.gov/?p=364174700","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":"ROY E WHITAKER","coOwner":"ETHEL","marketValue":167400,"landAssessment":33480,"improvementAssessment":133920,"livableArea":948,"yearBuilt":1920,"lastSale":{"price":1,"date":"1957-10-22T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.934563890095774,"lng":-75.1852108009372,"geom":{"type":"Polygon","coordinates":[[[-75.185113285,39.934571613],[-75.185121977,39.934530477],[-75.185308294,39.934556147],[-75.185299599,39.934597316],[-75.185113285,39.934571613]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":3,"baths":1,"stories":2,"lotArea":770,"zoning":"RSA5","grade":"C","basement":"C","heater":"A","centralAir":false,"extCond":"4","intCond":"4","garage":null,"homestead":true,"mail":"1427 S TAYLOR ST, PHILADELPHIA PA, 19146","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":43100,"taxable":13100,"land":8003,"improvement":35097,"taxableLand":8003,"taxableImprovement":5097,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":43100,"taxable":13100,"land":8448,"improvement":34652,"taxableLand":8448,"taxableImprovement":4652,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":43100,"taxable":13100,"land":8448,"improvement":34652,"taxableLand":8448,"taxableImprovement":4652,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":66100,"taxable":26100,"land":12900,"improvement":53200,"taxableLand":12900,"taxableImprovement":13200,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":71100,"taxable":26100,"land":13876,"improvement":57224,"taxableLand":13876,"taxableImprovement":12224,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":71100,"taxable":26100,"land":13876,"improvement":57224,"taxableLand":13876,"taxableImprovement":12224,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":71100,"taxable":26100,"land":13876,"improvement":57224,"taxableLand":13876,"taxableImprovement":12224,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":135400,"taxable":55400,"land":27080,"improvement":108320,"taxableLand":27080,"taxableImprovement":28320,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":135400,"taxable":55400,"land":27080,"improvement":108320,"taxableLand":27080,"taxableImprovement":28320,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":156700,"taxable":56700,"land":31340,"improvement":125360,"taxableLand":31340,"taxableImprovement":25360,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":156700,"taxable":56700,"land":31340,"improvement":125360,"taxableLand":31340,"taxableImprovement":25360,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":167400,"taxable":67400,"land":33480,"improvement":133920,"taxableLand":33480,"taxableImprovement":33920,"exemptLand":0,"exemptImprovement":100000}],"taxNow":794,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"51940","date":"2007-01-24","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2007-05-23","scope":"TOTAL REWIRE OF EXISTING SINGLE FAMILY DWELLING AS PER 2005 NEC, INCLUDING 100AMP SINGLE PHASE"},{"number":"82571","date":"2007-06-12","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":null,"scope":"FIXTURE AND PIPING REPLACEMENT"},{"number":"191060","date":"2008-12-03","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-12-31","scope":"REMOVE AND REPLACE MASONRY FRONT WALL AND REPLACE WITH SAME ON EXISTING FOOTING. WINDOWS, DOOR SAME SIZE. INSTALL BRICK TIES EVERY 24\" VERTICAL AND HORIZONTAL AND PHYSICAL TIE IN EVERY FOUR FOOT VERTICAL. FLASHING, CAULKING AND ENERGY REQUIREMENTS AS PER IRC 2006. APPLICANT AGREES TO LIMIT CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD DATED FEBRUARY, 2007."},{"number":"934631","date":"2018-12-12","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2019-07-15","scope":"EZ PERMIT STANDARDS 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.(PA 128237)"},{"number":"935764","date":"2018-12-18","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2019-07-25","scope":"INSTALL NEW GFCI, LIGHTS AND SWITCH IN 2ND FLOOR BATHROOM PER 2008 NEC"},{"number":"936676","date":"2018-12-20","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2019-01-03","scope":"REPLACE 1-TOILET, 1-LAV, REPLACE TUB WITH SHOWER THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"1033850","date":"2019-12-16","work":"Roof Covering Replacement","type":"General Permit Minor","description":"General Permit Minor","status":"Expired","completedDate":"2021-11-02","scope":"Roof replacement - install a modified bitumen hot roof system. 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)."},{"number":"EP-2021-015765","date":"2022-01-16","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-01-25","scope":"install 20 amp line with outlet on 1 st floor replace 100 amp panel all wiring will be fished as per 2014 nec"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2007,"k":"permit","w":"Electrical"},{"y":2007,"k":"permit","w":"Plumbing"},{"y":2008,"k":"permit","w":"Alteration"},{"y":2018,"k":"permit","w":"Alteration"},{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2019,"k":"permit","w":"Roof Covering Replacement"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-28","signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 1033850 (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"}]}