2026 assessment
$12M
OPA value, not a listing price
Land report
3900 Market St
Property at a glanceApartment building
Ibid Associates
2027 published assessment
$20M
Future roll, not the current tax bill
Location
3900 block of Market St
ZIP 19104
Neighborhood area
University City · West Powelton
Approximate · based on ZIP 19104
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 $19,609,200. It is not yet the billed-year tax basis.
- OPA assessment · 2025$12M 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$12M 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$20M 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 ↗
- Teardown · 2022DemolishedThis permit category usually covers partial or complete removal 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 · 2023-11-30Full DemolitionThis permit category usually covers partial or complete removal 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 · 2023-12-21Major DemolitionThis permit category usually covers partial or complete removal 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 · 2024-03-08Lot Line RelocationThis 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 ↗
- License · 2010-11-18SODEXHO INC: Food Preparing and Serving (30+ SEATS) business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-11-18ARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2017-06-29SODEXHO INC: Food Preparing and Serving (30+ SEATS) business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-01-22LTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-01-22LTM ENTERPRISES: Vendor - Newsstand business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2015-06-29LTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2015-05-30LTM ENTERPRISES: Vendor - Newsstand business license marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2006-09-19IBID ASSOCIATES: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2006-09-19IBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2024-04-29IBID ASSOCIATES: Rental landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2005-05-05ARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-04-16IBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentAssessmentTeardownPermitLicense
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 record16 events · exact dates, newest first
- LicenseIBID ASSOCIATES: Rental landlord or residential registration marked inactive
- PermitLot Line Relocation
- PermitMajor Demolition
- PermitFull Demolition
- TeardownDemolished
- LicenseSODEXHO INC: Food Preparing and Serving (30+ SEATS) business license marked inactive
- LicenseLTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing marked inactive
- LicenseLTM ENTERPRISES: Vendor - Newsstand business license marked inactive
- LicenseSODEXHO INC: Food Preparing and Serving (30+ SEATS) business license initially issued
- LicenseARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license marked inactive
- LicenseLTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing initially issued
- LicenseLTM ENTERPRISES: Vendor - Newsstand business license initially issued
- LicenseIBID ASSOCIATES: Rental landlord or residential registration initially issued
- LicenseIBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration marked inactive
- LicenseARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license initially issued
- LicenseIBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration initially issued
Verify the public record
Property tax
$171,557/year estimated property tax
2026 taxable assessment $12,255,800 × 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 $19,609,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8850001282026 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.”
Land report
Vacant land
Vacant land. Deeds, ownership, zoning, and the public-source record follow.
What it is
Apartment building
Apts 51-100 Units Masonry
Owner
Ibid Associates
Corridor
40th Street and vicinity
city commercial corridor
Lot size
98,046 sqft
Zoning
CMX4
Block context
3900 block of Market St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 3960 Market St · 3901-55 Market 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.
SODEXHO INCInactive
Food Preparing and Serving (30+ SEATS) · Initial issue date Nov 18, 2010 · Terminal license date Jun 29, 2017
LTM ENTERPRISESInactive
Vendor - Newsstand · Initial issue date Jan 22, 2010 · Terminal license date May 30, 2015
ARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT)Inactive
Food Preparing and Serving · Initial issue date May 5, 2005 · Terminal license date Nov 18, 2010
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
IBID ASSOCIATESInactive
Rental · Initial issue date Sep 19, 2006 · Terminal license date Apr 29, 2024
IBID ASSOCIATESInactive
Vacant Residential Property / Lot · Initial issue date Apr 16, 2004 · Terminal license date Sep 19, 2006
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 15 dated rows
- License terminal eventIBID ASSOCIATES: Rental landlord or residential registration marked inactive
License 384699 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitLot Line Relocation
Permit ZP-2024-002188 · Issued
For the relocation of lot line to create two lots (Parcel A & Parcel B), from one deeded lot (3900-60 Market St). Sizes and location sper plans.
- PermitMajor Demolition
Permit DP-2022-000442 · Completed
For the complete demolition of eight (8) existing two (2) and three (3) story detached commercial structures, using mechanical means and methods, with foundation walls and slabs to remain (and to be backfilled within thirty (30) days of demolition), as per submitted documents and site safety plan to remain on-site at all times; pedestrian protection to be in place prior to start of work and to be maintained during all demolition activities; any deviation from the submitted plans and documents will require amending this permit. * 21-day posting and noticed required prior to start of demolition. * Asbestos abatement required prior to demolition. * A covered walkway or sidewalk closure shall be required within fifteen (15) feet of building facades in accordance with Section 3306; separate building and/or Streets Department permits may be required. * Special Inspections required as per Section B-3303.14. * No earth disturbance on this application.
- PermitFull Demolition
Permit ZP-2023-011864 · Issued
Complete Demolition of buildings located on the entire block of 3900-60 Market Street.
- License terminal eventSODEXHO INC: Food Preparing and Serving (30+ SEATS) business license marked inactive
License 519791 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventLTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing marked inactive
License 492339 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventLTM ENTERPRISES: Vendor - Newsstand business license marked inactive
License 492342 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventSODEXHO INC: Food Preparing and Serving (30+ SEATS) business license initially issued
License 519791 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license marked inactive
License 316981 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventLTM ENTERPRISES: Food Estab, Retail Non-Permanent Location (Annual) L&I license filing initially issued
License 492339 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventLTM ENTERPRISES: Vendor - Newsstand business license initially issued
License 492342 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventIBID ASSOCIATES: Rental landlord or residential registration initially issued
License 384699 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventIBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration marked inactive
License 274801 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventARAMARK HEALTHCARE SUP SVC INC (ATTEN:FOOD SERVICES DEPARTMENT): Food Preparing and Serving business license initially issued
License 316981 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventIBID ASSOCIATES: Vacant Residential Property / Lot landlord or residential registration initially issued
License 274801 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
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
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 29, 2026, 10:29 PM 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)