{"asOf":"2026-07-23T19:13:04.861Z","block":"700-799 EMILY ST","blockUrl":"https://philadelphia.blockreport.homes/block/700-799-emily-st","address":"721 EMILY ST","parcelNumber":"393034321","source":"https://property.phila.gov/?p=393034321","ownerType":"vacant","kind":"vacant land","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"JV","buildingCodeNew":null,"buildingClass":"AMUSE CITY PARK","buildingClassNew":null,"useLabel":"Vacant lot","owner":"CITY OF PHILA","coOwner":"EMILY PARK","marketValue":65100,"landAssessment":65100,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":null,"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.92384867030503,"lng":-75.15854902079369,"geom":null,"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19148","beds":null,"baths":null,"stories":null,"lotArea":588,"zoning":"RSA5","grade":null,"basement":null,"heater":null,"centralAir":null,"extCond":null,"intCond":null,"garage":null,"homestead":false,"mail":null,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2023,"v":30000,"taxable":0,"land":30000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":30000,"exemptImprovement":0},{"y":2024,"v":30000,"taxable":0,"land":30000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":30000,"exemptImprovement":0},{"y":2025,"v":30000,"taxable":0,"land":30000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":30000,"exemptImprovement":0},{"y":2026,"v":30000,"taxable":0,"land":30000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":30000,"exemptImprovement":0},{"y":2027,"v":65100,"taxable":0,"land":65100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":65100,"exemptImprovement":0}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"PP-2024-008835","date":"2024-06-26","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2025-10-02","scope":"For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2024,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[],"legalChecks":[{"id":"full-tax-exemption","level":"verify","title":"OPA shows a full exemption; its legal basis is unverified","finding":"OPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.","why":"Full OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.","action":"Confirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.","url":"https://www.phila.gov/departments/office-of-property-assessment/tax-exemptions-and-abatements/"}],"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/"}]}