2026 assessment
$253K
OPA value, not a listing price
Property report
38 N Front St
546 sqftCMX3built 1830
Property at a glanceCommercial
Front Street Shop LLC
2027 published assessment
$256K
Future roll, not the current tax bill
Location
0 block of N Front St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $256,300. It is not yet the billed-year tax basis.
- OPA assessment · 2016$180K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$200K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$200K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$215K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$225K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$225K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$225K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$245K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$245K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$253K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$253K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$256K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2013-03-25UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-04-01PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-04-22AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-10-22Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2019-08-28UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-09-06Addition and/or AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2021-11-15Addition and/or AlterationsThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2022-02-21Addition and/or AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2023-02-14AlterationsThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- L&I violation · 2012-09-07VIOL C&I MESSAGEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2012-09-07CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2012-10-18EGRESS CLEAR OBSTRUCTIONA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2013-11-04CVN-UNLIC GENERAL CONTRA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2012-10-19CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2012-11-30CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2013-03-21PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Appeal · 2013-05-16RB_LIRBA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentL&I violationAppealPermitInspection
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record17 events · exact dates, newest first
- PermitAlterations
- PermitAddition and/or Alteration
- PermitAddition and/or Alterations
- PermitAddition and/or Alteration
- PermitUse
- L&I violationCVN-UNLIC GENERAL CONTR
- PermitMajor alteration
- AppealRB_LIRB
- PermitAlteration
- PermitPlumbing
- PermitUse
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionCI INSP
- InspectionCI INSP
- L&I violationEGRESS CLEAR OBSTRUCTION
- L&I violationVIOL C&I MESSAGE
- InspectionCI INSP
Verify the public record
Property tax
$3,536/year estimated property tax
2026 taxable assessment $252,600 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $256,300. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8880317002026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Com Condo 1 Sty Masonry
Owner
Front Street Shop LLC
$ / sq ft
$469
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
546 sqft
Built
1830
Zoning
CMX3
Recorded owner
Who's behind it
Front Street Shop LLC · corporate / LLC owner
• Tax bills mail to 38 N Front St, Philadelphia PA, 19106
Block context
0 block of N Front St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 38 N Front St · 38 N Front St
L&I license dates · data through Jul 28, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 28, 2026.
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 17 dated rows
- PermitAlterations
Permit PP-2023-002030 · Completed
Install 2 lavatories, 1 water closet,1 kitchen sink and 1 hot water heater
- PermitAddition and/or Alteration
Permit EP-2021-003619 · Completed
Tenant fit-out for basement lawyer offices. Install 40 new led lights, 4 occupancy sensor switches, 24 receptacles, 8 120v branch circuits, emergency lights, and 4 exit signs utilizing existing 150 amp sub panel (120/240v 1- phase) as per 2017 NEC. Relocate (8) smoke detectors and (5) strobes on existing fire alarm system as per 2016 NFPA 72.
- PermitAddition and/or Alterations
Permit MP-2020-003156 · Completed
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 100,000 btu 96% gas furnace ductwork 10 diffusers. 4 ton ac unit.
- PermitAddition and/or Alteration
Permit 1001500 · Completed
FOR THE LEVEL II ALTERATIONS TO INLCUDE NEW PARTITIONS, DOORS, FIXTURES, FURNISHINGS, FINISHES AS PER APPROVED PLANS. SEPARATE PERMITS REQUIRED FOR ALL MEP AND FIRE SUPPRESSION WORK.**IEBC 2018**
- PermitUse
Permit 1005983 · COMPLETED
USE AS OFFICE SPACE FIRST FLOOR
- ViolationCVN-UNLIC GENERAL CONTR
Case 476206 · Violation 2994501 · Code 9-1004 · CLOSEDCASE
City marked the case closed; that does not mean the original condition never existed.
- PermitMajor alteration
Permit 476206 · EXPIRED
ALTERATIONS TO FINALIZE TENANT FIT-OUT PREVIOUSLY APPROVED IN PERMIT 24049 AND FOR ISSUANCE OF CERTIFICATE OF OCCUPANCY. USE ESTABLISHED UNDER ZONING/USE REGISTRATION PERMIT 460804.
- AppealRB_LIRB
Appeal 20377 · OPEN · City affirmed
THE STOP WORK ORDER IS BASED ON INSPECTIONS ALLEGEDLY ON 3/8, 3/11 AND 3/21. OUR PREMISES WERE CLOSED ON ALL THOSE DATES. NO WORKS OF ANY KIND WAS GOING ON.
- PermitAlteration
Permit 466369 · CLOSED
HANG SHEET ROCK ON EXISTING FRAMING TO COMPLETE PROJECT AND COMPLY CASE #349399
- PermitPlumbing
Permit 462040 · EXPIRED
SET 3 TOILETS ALSO SET 2 SINKS LAV DIG UP AT 1 DRAIN FOR MOP SINK 1 DRAIN FOR STALL SHOWER
- PermitUse
Permit 460804 · COMPLETED
USE: 1ST FLOOR COMMERCIAL SPACE AS SALE OF FURNITURE, ETC.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 349399 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationCI INSP
Case 349399 · CLOSED
City marked the record closed; open the case for the closing reason.
- InvestigationCI INSP
Case 349399 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationEGRESS CLEAR OBSTRUCTION
Case 349399 · Violation 2672670 · Code FC-1027.2/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVIOL C&I MESSAGE
Case 349399 · Violation 2672669 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 349399 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 29, 2026, 3:22 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)