Commercial property report

3942 Spruce St

1 story3,525 sqftCMX2built 1975

Property at a glanceCommercial

3942 Spruce St Associates

2026 assessment
$815K OPA value, not a listing price
2027 published assessment
$828K Future roll, not the current tax bill
Neighborhood area
University City · West Powelton Approximate · based on ZIP 19104
From above · selected parcel outlined; choose a neighboring polygon to open it — imagery © Esri, Maxar

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 $828,300. It is not yet the billed-year tax basis.

$0$500K$1.0M$828K2004200820122016202020242027
Property assessmentAssessmentDeed / saleL&I violationPermitInspectionLicenseCertification

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 record41 events · exact dates, newest first
  1. InspectionL&I investigation
  2. CertificationSpecial Hazards Certification
  3. CertificationSpecial Hazards Certification
  4. InspectionL&I investigation
  5. L&I violationCOMMERCIAL SYSTEM TEST
  6. L&I violationFIRE EXTINGUISHERS
  7. InspectionL&I investigation
  8. CertificationSpecial Hazards Certification
  9. InspectionPRECOURT (likely: pre-court compliance inspection)
  10. PermitNew Construction
  11. InspectionBP_BLDG
  12. InspectionBP_BLDG
  13. L&I violationPERME- INSTALL SERVICE + WIRE
  14. InspectionBP_BLDG
  15. L&I violationPERMB- WORK NOT SAME AS PERMIT
  16. L&I violationPERME- INSTALL SERVICE + WIRE
  17. L&I violationPENALTY- NO ELEC PERM INFO
  18. PermitSign
  19. PermitZoning/use
  20. LicenseALLEGRO PIZZA OF 40TH ST: Food Preparing and Serving (30+ SEATS) business license marked inactive
  21. LicenseALLEGRO PIZZA: Handbill Distribution L&I license filing marked inactive
  22. InspectionCEASE INSP (likely: cease-operations compliance inspection)
  23. InspectionBC INSP (likely: building-code inspection)
  24. InspectionBC INSP (likely: building-code inspection)
  25. InspectionBC INSP (likely: building-code inspection)
  26. L&I violationRENEW LIC INDICATED
  27. InspectionBC INSP (likely: building-code inspection)
  28. LicenseHENG WONG: Vendor - Newsstand business license marked inactive
  29. LicenseGL2 INC (ALLEGRO PIZZA): Food Preparing and Serving business license initially issued
  30. Deed / saleDeed / sale $800K
  31. InspectionBC INSP (likely: building-code inspection)
  32. LicenseGL2 INC (ALLEGRO PIZZA): Dumpster License - Private Property L&I license filing initially issued
  33. L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
  34. InspectionBC INSP (likely: building-code inspection)
  35. InspectionBC INSP (likely: building-code inspection)
  36. InspectionBC INSP (likely: building-code inspection)
  37. L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
  38. InspectionBC INSP (likely: building-code inspection)
  39. LicenseALLEGRO PIZZA: Handbill Distribution L&I license filing initially issued
  40. LicenseHENG WONG: Vendor - Newsstand business license initially issued
  41. LicenseALLEGRO PIZZA OF 40TH ST: Food Preparing and Serving (30+ SEATS) business license initially issued

Verify the public record

$11,410/year estimated property tax

2026 taxable assessment $815,100 × 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 $828,300. It is not the 2026 billed-year value.

Current City balanceCheck Tax Center

Payments, credits, interest, and the current amount due are maintained by the City.

OPA 882849100
Open Philadelphia Tax Center →Use “View period balance” to inspect each tax year.
Exemption classificationNo exemption shown

2026 taxable assessment equals the full assessed value.

Historical delinquency sources Record found

$1,788.81 was recorded for this parcel in Philadelphia's June 2022 delinquency snapshot for 2019–2021. That amount may have been paid, reduced, or increased since; it is not a current payoff figure.

$0.00 principal$623.82 interest$724.67 penalty$440.32 other charges
3years recorded 2019–2021tax periods 2022-02-25last payment in snapshot Yesactionable flag Nopayment agreement Nobankruptcy flag Noassessment appeal

The snapshot’s 2022 context used $731,300 total assessment, $731,300 taxable, and $0 exempt/abated. Those historical fields can differ from today’s OPA exemption status.

A separate historical parcel ledger ending in 2016 records $13,129.58 and a lien entry. It is shown as historical context only.

2013$240.13 total · $152.43 principal · $43.44 interest · $10.67 penalty2016$12,889.45 total · $11,778.69 principal · $176.68 interest · $117.79 penalty

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.

$2K · Jun 2022 delinquency snapshot Historical lien entry · through 2016

What it is
Commercial Rest'Rnt W/O Bar Mas+Othe
Owner
3942 Spruce St Associates
$ / sq ft
$235 above the $151 median for 7,668 commercial parcels citywide
Interior area
3,525 sqft
Lot size
7,161 sqft
Stories
1
Built
1975
Zoning
CMX2

Recorded owner

Who's behind it

3942 Spruce St Associates · corporate / LLC owner

• Tax bills mail to 3942 Spruce St, Philadelphia PA, 19104

Block context

3900 block of Spruce St. Compare parcels, ownership, and public-record history.

See the whole block →

Next door: 3940 Spruce St  ·  3934 Spruce St

Business licenses at this address Latest pull

What L&I has registered at this OPA parcel, newest initial license date first.

Open the City record ↗
GL2 INC (ALLEGRO PIZZA)Active

Food Preparing and Serving · Initial issue date Feb 13, 2008 · Filed expiration Apr 30, 2027

HENG WONGInactive

Vendor - Newsstand · Initial issue date Jan 28, 2005 · Terminal license date Jun 30, 2009

ALLEGRO PIZZA OF 40TH STInactive

Food Preparing and Serving (30+ SEATS) · Initial issue date May 17, 2004 · Terminal license date Dec 22, 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 41 dated rows
  1. InvestigationL&I investigation

    Case CF-2025-105505 · PASSED

    The cited inspection visit was marked passed.

  2. CertificationSpecial Hazards Certification

    Certification BC-2026-011222 · Certified

    Expires 2027-04-22

  3. CertificationSpecial Hazards Certification

    Certification BC-2026-010237 · Certified

    Expires 2027-04-13

  4. InvestigationL&I investigation

    Case CF-2025-105505 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  5. ViolationCOMMERCIAL SYSTEM TEST

    Case CF-2025-105505 · Violation VI-2025-075538 · Code F-904.12.5.2 · COMPLIED

    Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.

  6. ViolationFIRE EXTINGUISHERS

    Case CF-2025-105505 · Violation VI-2025-075545 · Code F-906.2 · COMPLIED

    Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.

  7. InvestigationL&I investigation

    Case CF-2025-105505 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  8. CertificationSpecial Hazards Certification

    Certification BC-2023-023167 · Deficient

  9. InvestigationPRECOURT (likely: pre-court compliance inspection)

    Case 373465 · PASSED

    A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.

  10. PermitNew Construction

    Permit 487395 · Expired

    WIRE NEW LED ROOF SIGN USING THE WIRING FROM OLD SIGN, WIRE NEW LED SIGN AT THE STREET USING WIRING FROM THE OLD SIGN AS PER NEC 2008

  11. InvestigationBP_BLDG

    Case 373465 · CLOSED

    City marked the record closed; open the case for the closing reason.

  12. InvestigationBP_BLDG

    Case 373465 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  13. ViolationPERME- INSTALL SERVICE + WIRE

    Case 373465 · Violation 2817435 · Code A-301.1/49 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  14. InvestigationBP_BLDG

    Case 373465 · FAILED

    The cited inspection visit was marked failed; later rows may show follow-up or resolution.

  15. ViolationPERMB- WORK NOT SAME AS PERMIT

    Case 450628 · Violation 2746646 · Code A-302.10/2 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  16. ViolationPERME- INSTALL SERVICE + WIRE

    Case 450628 · Violation 2746645 · Code A-301.1/49 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  17. ViolationPENALTY- NO ELEC PERM INFO

    Case 450628 · Violation 2746647 · Code A-901.13/2 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  18. PermitSign

    Permit 450628 · COMPLETED

    INSTALL ONE SET OF LED FACE LIT CHANNEL LETTERS, INTERNALLY ILLUMINATED, REMOVE ALL EXISTING SIGNS, INSTALL D/S INTERNALLY CUSTOM FABRICATED FREE STANDING SIGN CABINET PER SUBMITTED PLAN. SEPARATE ELECTRIC PERMIT REQUIRED.

  19. PermitZoning/use

    Permit 444411 · COMPLETED

    ERECTION OF 1 SET OF LED FACE LIFT CHANNEL LETTERS INTERNALLY LIT CUSTOM SHAPE SIGN CABINET MOUNTED ON NON ILLUM FABRICATED ALUM PAN WITH VINYL GRAPHICS

  20. License terminal eventALLEGRO PIZZA OF 40TH ST: Food Preparing and Serving (30+ SEATS) business license marked inactive

    License 208284 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  21. License terminal eventALLEGRO PIZZA: Handbill Distribution L&I license filing marked inactive

    License 335030 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  22. InvestigationCEASE INSP (likely: cease-operations compliance inspection)

    Case 266729 · PASSED

    Legacy inspection shorthand; verify whether a cease-operations order existed and its current status. The cited inspection visit was marked passed.

  23. InvestigationBC INSP (likely: building-code inspection)

    Case 266729 · 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.

  24. InvestigationBC INSP (likely: building-code inspection)

    Case 266729 · CLOSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. City marked the record closed; open the case for the closing reason.

  25. InvestigationBC INSP (likely: building-code inspection)

    Case 266729 · 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.

  26. ViolationRENEW LIC INDICATED

    Case 266729 · Violation 2060021 · Code LR-1 · COMPLIED

    City marked this violation complied with; check the resolution date and live case for what was accepted.

  27. InvestigationBC INSP (likely: building-code inspection)

    Case 266729 · 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.

  28. License terminal eventHENG WONG: Vendor - Newsstand business license marked inactive

    License 296774 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  29. License issue eventGL2 INC (ALLEGRO PIZZA): Food Preparing and Serving business license initially issued

    License 435599 · Active

    License event. Registration does not prove present operation or storefront occupancy.

  30. Recorded transfer$800K transfer

    2008

  31. InvestigationBC INSP (likely: building-code inspection)

    Case 111606 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  32. License issue eventGL2 INC (ALLEGRO PIZZA): Dumpster License - Private Property L&I license filing initially issued

    License 412002 · Active

    License event. Registration does not prove present operation or storefront occupancy.

  33. ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)

    Case 111606 · Violation 563419 · 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.

  34. InvestigationBC INSP (likely: building-code inspection)

    Case 111606 · 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.

  35. InvestigationBC INSP (likely: building-code inspection)

    Case 104505 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  36. InvestigationBC INSP (likely: building-code inspection)

    Case 104505 · 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.

  37. ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)

    Case 104505 · Violation 511235 · Code LO-1 · COMPEXCP

    The shorthand does not identify the license type; open the case notice for that detail.

  38. InvestigationBC INSP (likely: building-code inspection)

    Case 57387 · PASSED

    Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.

  39. License issue eventALLEGRO PIZZA: Handbill Distribution L&I license filing initially issued

    License 335030 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  40. License issue eventHENG WONG: Vendor - Newsstand business license initially issued

    License 296774 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

  41. License issue eventALLEGRO PIZZA OF 40TH ST: Food Preparing and Serving (30+ SEATS) business license initially issued

    License 208284 · Inactive

    License event. Registration does not prove present operation or storefront occupancy.

Where this comes from

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)