2026 assessment
$1.3M
OPA value, not a listing price
Property report
3940 Spruce St
2 stories42,000 sqftRM1built 2011
Property at a glanceHotel
Trustees Of The Universit
2027 published assessment
$1.3M
Future roll, not the current tax bill
Location
3900 block of Spruce 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 $1,283,100. It is not yet the billed-year tax basis.
- OPA assessment · 2016$723K 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$723K 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$1.2M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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 · 2010-01-04Zoning/useThis 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 · 2010-01-08Zoning/useThis 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 · 2010-05-25New constructionThis 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 · 2010-06-02New constructionThis 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 · 2010-07-14PlumbingThis 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 · 2010-09-01PlumbingThis 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 · 2010-10-13MechanicalThis 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 · 2010-11-15ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2010-11-15SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2011-04-21AdministrativeThis 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 · 2011-05-26ZoningThis 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 · 2025-01-16Addition 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 · 2025-05-27Addition 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 ↗
- L&I violation · 2007-11-02OBTAIN LIC INDICATED (Obtain the license identified in the notice)The shorthand does not identify the license type; open the case notice for that detail.How L&I violations and orders work ↗
- Inspection · 2007-11-02BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2026-01-23PERIODIC TESTINGA 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 · 2026-01-23SUPPRESSION SYSTEM TESTING & MAINTENANCEA 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 · 2026-01-23EQUIPMENT ROOMSA 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 · 2026-01-23L&I investigationA 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 · 2011-05-17BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2026-03-12L&I investigationA 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 · 2026-04-16L&I investigationA 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 ↗
- License · 2004-09-15TRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): 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 · 2012-10-05TRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): 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 ↗
- Appeal · 2009-11-18Zoning board appealA 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 violationAppealPermitInspectionLicense
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 record25 events · exact dates, newest first
- InspectionL&I investigation
- InspectionL&I investigation
- L&I violationPERIODIC TESTING
- L&I violationSUPPRESSION SYSTEM TESTING & MAINTENANCE
- L&I violationEQUIPMENT ROOMS
- InspectionL&I investigation
- PermitAddition and/or Alterations
- PermitAddition and/or Alteration
- LicenseTRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): Rental landlord or residential registration marked inactive
- PermitZoning
- InspectionBC INSP (likely: building-code inspection)
- PermitAdministrative
- PermitElectrical
- PermitSuppression
- PermitMechanical
- PermitPlumbing
- PermitPlumbing
- PermitNew construction
- PermitNew construction
- PermitZoning/use
- PermitZoning/use
- AppealZoning board appeal
- L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
- InspectionBC INSP (likely: building-code inspection)
- LicenseTRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): Rental landlord or residential registration initially issued
Verify the public record
Property tax
$0/year estimated property tax
2026 taxable assessment $0 × 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 $1,283,100. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8818225852026 OPA shows a zero or de minimis taxable assessment. The open assessment split does not establish the exemption's legal basis, continuing eligibility, or treatment after a transfer.
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
Hotel, recorded in the City's multi-family category. The public record and owner trail follow.
3 open violations
What it is
Hotel
Hotel/Rm Hse 2 Sty Mason
Owner
Trustees Of The Universit
$ / sq ft
$31
assessed value ÷ interior sqft
Interior area
42,000 sqft
Lot size
3,713 sqft
Stories
2
Built
2011
Zoning
RM1
Recorded owner
Who's behind it
Trustees Of The Universit · corporate / LLC owner
• Owns 57 properties across Philadelphia under this name, assessed at $1B combined
• Tax bills mail to 3101 Walnut St, Philadelphia PA, 19104
Block context
3900 block of Spruce St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 3942 Spruce St · 3934 Spruce St
L&I license dates · data through Jul 21, 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 21, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
TRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER)Inactive
Rental · Initial issue date Sep 15, 2004 · Terminal license date Oct 5, 2012
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 25 dated rows
- InvestigationL&I investigation
Case CF-2026-007217 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case CF-2026-007217 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationPERIODIC TESTING
Case CF-2026-007217 · Violation VI-2026-004739 · Code F-901.6.4 · OPEN
- ViolationSUPPRESSION SYSTEM TESTING & MAINTENANCE
Case CF-2026-007217 · Violation VI-2026-004740 · Code F-903.5 · OPEN
- ViolationEQUIPMENT ROOMS
Case CF-2026-007217 · Violation VI-2026-004738 · Code F-315.3.3 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationL&I investigation
Case CF-2026-007217 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- PermitAddition and/or Alterations
Permit MP-2025-002655 · Completed
FOR INSTALLATION OF HVAC APPLIANCES AND EQUIPMENT PER APPROVED PLANS AND MANUFACTURER'S SPECIFICATIONS.
- PermitAddition and/or Alteration
Permit CP-2024-006329 · Completed
FOR LEVEL 1 ALTERATIONS TO REPAIR DRYWALL AS NEEDED. FOR USE AS PREVIOUSLY APPROVED. NO ALTERATIONS TO FIRE RATED ASSEMBLIES. AS PER APPROVED PLANS.
- License terminal eventTRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): Rental landlord or residential registration marked inactive
License 269822 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitZoning
Permit 334522 · COMPLETED
ADDITION OF 3 FOOT HIGH METAL FENCE ALONG SPRUCE ST AND A 6FT HIGH CEDAR/WOOD FENCE WITHIN THE PROPERTY LINE ON THE EAST AND WEST SIDES OF THE PROPERTY
- InvestigationBC INSP (likely: building-code inspection)
Case 133404 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- PermitAdministrative
Permit 336970 · COMPLETED
TEMPORARY CERTIFICATE OF OCCUPANCY (180 DAY) IN ASSOCIATION WITH A/P# 268667
- PermitElectrical
Permit 302845 · COMPLETED
NEW 2 STORY BLD,1ST FLOOR COMMON/COMMUNITY SPACE,2ND FLOOR 12 HOTEL/BEDROOMS TO BE USED BY THE FAMILY MEMBER OF PATIENTS UNDERGOING TRANSPLANTS SURGERY,SIMILAR TO A (RONALD MCDONALD) HOUSE PER 2008 NEC
- PermitSuppression
Permit 306599 · COMPLETED
INSTALL NEW FIRE SUPPRESSION SYSTEM & SPRINKLER SYSTEM,FDC, SERVICE LINE, THROUGHOUT ENTIRE BLDG ON LEVELS 1 & 2
- PermitMechanical
Permit 285857 · COMPLETED
INSTALL NEW HVAC THROUGHOUT FIRST AND SECOND FLOORS.
- PermitPlumbing
Permit 299257 · COMPLETED
INSTALL 8" SANITARY LATERAL, INSTALL 6" STORM TO TIE ON 5' FROM BUILDING
- PermitPlumbing
Permit 285848 · COMPLETED
INSTALLING NEW BATHROOM FIXTURES (LAVS,WC,UR,MR,FD) SANITARY LINES, AND WATER LINES SERVING THE NEW FIXTURES. INSTALLING THE RAIN WATER CONDUCTORS WITHIN THE BUILDING SPACE.
- PermitNew construction
Permit 268667 · COMPLETED
ERECTION OF A 2 STORY DETACHED STRUCTURE. FOUNDATION PERMIT ISSUED UNDER AP#249119.
- PermitNew construction
Permit 249119 · COMPLETED
FOUNDATION ONLY PERMIT
- PermitZoning/use
Permit 233297 · COMPLETED
CONSTRUCTION OF ROOMING HOUSE FOR PATIENTS UNDERGOING ORGAN TRANSPLANT SURGERY
- PermitZoning/use
Permit 251224 · COMPLETED
CONSTRUCTION OF ROOMING HOUSE FOR PATIENTS UNDERGOING ORGAN TRANSPLANT SURGERY
- AppealZoning board appeal
Appeal 10180 · CLOSED · Granted with conditions
Related permit 233297 · PERMIT FOR THE RELOCATION OF LOT LINES TO CREATE ONE (1) LOT FROM TWO (2) LOTS, FOR THE ERECTION OF A TWO (2) STORY DETACHED STRUCTURE MAX HEIGHT NOT TO EXCEED 35 FT FOR USE AS A ROOMING HOUSE BY PATIENTS UNDERGOING ORGAN TRANSPLANT SURGER
- ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
Case 133404 · Violation 723219 · Code LO-1 · COMPLIED
The shorthand does not identify the license type; open the case notice for that detail. City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 133404 · FAILED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue eventTRUSTEES UNIV OF PENNA (ATTEN: BILL TURNER): Rental landlord or residential registration initially issued
License 269822 · 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 22, 2026, 7:53 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)