Commercial property report

40 N 2nd St

33,326 sqftCMX3built 1925

Property at a glanceTheater

Arden Theatre Company

2026 assessment
$8.2M OPA value, not a listing price
2027 published assessment
$8.2M Future roll, not the current tax bill
Neighborhood area
Old City · Society Hill Approximate · based on ZIP 19106
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 $8,168,500. It is not yet the billed-year tax basis.

$0$5.0M$10M$8.2M1997200220072012201720222027
Property assessmentAssessmentL&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 record44 events · exact dates, newest first
  1. CertificationSprinkler Certification
  2. LicenseARDEN THEATRE COMPANY: Special Permit L&I license filing marked inactive
  3. LicenseARDEN THEATRE COMPANY: Monthly Small Games of Chance business license marked inactive
  4. CertificationFire Alarm Certification
  5. CertificationSprinkler Certification
  6. LicenseARDEN THEATRE COMPANY: Special Permit L&I license filing initially issued
  7. LicenseARDEN THEATRE COMPANY: Monthly Small Games of Chance business license initially issued
  8. PermitAddition and/or Alterations
  9. CertificationFire Alarm Certification
  10. CertificationSprinkler Certification
  11. PermitAddition and/or Alteration
  12. CertificationFire Alarm Certification
  13. CertificationSprinkler Certification
  14. CertificationFire Alarm Certification
  15. CertificationFire Alarm Certification
  16. CertificationSprinkler Certification
  17. PermitMajor alteration
  18. InspectionCI INSP
  19. InspectionCI INSP
  20. L&I violationFIRE SUPP-REPLACE SPRKLR HEAD
  21. L&I violationANNUAL CERT FIRE SUPP
  22. InspectionCI INSP
  23. PermitAlteration
  24. PermitElectrical
  25. InspectionCI INSP
  26. InspectionCI INSP
  27. L&I violationEXT ADDRESS NUMBERS
  28. L&I violationVIOL C&I MESSAGE
  29. InspectionCI INSP
  30. PermitElectrical
  31. PermitElectrical
  32. PermitPlumbing
  33. PermitMechanical
  34. PermitMajor alteration
  35. PermitSuppression
  36. LicenseARDEN THEATRE COMPANY: Dumpster License - Private Property L&I license filing initially issued
  37. LicenseDECLAN WEIR PRODUCTIONS INC: Dumpster License - Private Property L&I license filing marked inactive
  38. PermitElectrical
  39. PermitMechanical
  40. PermitMajor alteration
  41. PermitPlumbing
  42. PermitElectrical
  43. PermitOperations
  44. LicenseDECLAN WEIR PRODUCTIONS INC: Dumpster License - Private Property L&I license filing initially issued

Verify the public record

$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 $8,168,500. 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 771520900
Open Philadelphia Tax Center →Use “View period balance” to inspect each tax year.
Exemption classificationFull assessment exemption shown

2026 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

Theater, recorded in the City's commercial category. The public record and owner trail follow.

What it is
Theater Amuse Theatre Masonry
Owner
Arden Theatre Company
$ / sq ft
$245 above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City city commercial corridor
Interior area
33,326 sqft
Lot size
14,903 sqft
Built
1925
Zoning
CMX3

Recorded owner

Who's behind it

Arden Theatre Company · corporate / LLC owner

• Owns 3 properties across Philadelphia under this name, assessed at $11M combined
• Tax bills mail to 40 N 2nd St, Philadelphia PA, 19106

Block context

0 block of N 2nd St. Compare parcels, ownership, and public-record history.

See the whole block →

Next door: 36-38 N 2nd St  ·  52 N 2nd 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 ↗
ARDEN THEATRE COMPANYInactive

Monthly Small Games of Chance · Initial issue date May 13, 2024 · Terminal license date Nov 12, 2024

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 44 dated rows
  1. CertificationSprinkler Certification

    Certification BC-2025-015989 · Certified

    Expires 2026-06-02

  2. License terminal eventARDEN THEATRE COMPANY: Special Permit L&I license filing marked inactive

    License 951621 · Inactive

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

  3. License terminal eventARDEN THEATRE COMPANY: Monthly Small Games of Chance business license marked inactive

    License 951386 · Inactive

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

  4. CertificationFire Alarm Certification

    Certification BC-2024-028686 · Certified

    Expires 2025-10-21

  5. CertificationSprinkler Certification

    Certification BC-2024-018381 · Certified

    Expires 2025-06-10

  6. License issue eventARDEN THEATRE COMPANY: Special Permit L&I license filing initially issued

    License 951621 · Inactive

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

  7. License issue eventARDEN THEATRE COMPANY: Monthly Small Games of Chance business license initially issued

    License 951386 · Inactive

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

  8. PermitAddition and/or Alterations

    Permit MP-2023-002445 · Expired

    FOR THE INSTALLATION OF HVAC APPLIANCES, GRILLES / REGISTERS / DIFFUSERS, AND ASSOCIATED DUCTWORK. ALL WORK TO BE DONE PER APPROVED PLANS AND IN ACCORDANCE WITH 2018 IMC AND PHC APPROVAL. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH MANUFACTURER SPECIFICATIONS. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK. IF SITE CONDITIONS VARY, CONTACT DESIGN ENGINEER PRIOR TO START OF WORK.

  9. CertificationFire Alarm Certification

    Certification BC-2023-022573 · Certified

    Expires 2024-10-27

  10. CertificationSprinkler Certification

    Certification BC-2023-012913 · Certified

    Expires 2024-06-12

  11. PermitAddition and/or Alteration

    Permit EP-2023-002407 · Issued

    Disconnect existing HVAC equipment, reconnect new equipment. New circuits for new vav's as shown on plans as per 2017 nec

  12. CertificationFire Alarm Certification

    Certification BC-2022-016857 · Certified

    Expires 2023-11-04

  13. CertificationSprinkler Certification

    Certification BC-2022-008833 · Certified

    Expires 2023-06-13

  14. CertificationFire Alarm Certification

    Certification BC-2022-008837 · Certified

    Expires 2023-06-13

  15. CertificationFire Alarm Certification

    Certification BC-2021-006729 · Certified

    Expires 2022-11-04

  16. CertificationSprinkler Certification

    Certification BC-2021-002306 · Certified

    Expires 2022-06-29

  17. PermitMajor alteration

    Permit 803413 · COMPLETED

    **APPLICANT MUST SUBMIT BRICK POINTING SAMPLE TO PHC FOR FINAL APPROVAL** FOR PRESCRIPTIVE ALTERATIONS TO THE REAR ELEVATOR SHAFT ROOF OVERRUN ATOP AN EXISTING TWO (2) STORY STRUCTURE USED AS THEATRE W/LIVE PERFORMANCES AND ACCESSORY GIFT SHOP, AS PER PLANS AND PHC APPROVAL; NO OTHER WORK ON THIS PERMIT.

  18. InvestigationCI INSP

    Case 447077 · PASSED

    The cited inspection visit was marked passed.

  19. InvestigationCI INSP

    Case 447077 · FAILED

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

  20. ViolationFIRE SUPP-REPLACE SPRKLR HEAD

    Case 447077 · Violation 3327480 · Code FC-901.6/10 · COMPLIED

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

  21. ViolationANNUAL CERT FIRE SUPP

    Case 447077 · Violation 3327481 · Code FC-915.1/4 · COMPLIED

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

  22. InvestigationCI INSP

    Case 447077 · FAILED

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

  23. PermitAlteration

    Permit 468764 · COMPLETED

    BRICK INFILL OF THREE WINDOWS ON EXTERIOR WALL OF FILBERT STREET SIDE OF THEATRE BUILDING, 2ND FLOOR. WORK TO BE PERFORMED AS PER PHILADELPHIA HISTORICAL COMMISSION'S GUIDELINES AND APPROVED PLAN.

  24. PermitElectrical

    Permit 449968 · COMPLETED

    INSTALLATION NEW FIRE ALARM SYSTEM CONSISTING OF 1 MAIN FA PNL, 2 ANNUNICATOR PNL 32 HORN STROBES 11 STROBES 7 PULL STATIONS 6 SMOKE DETECTORS 2 HEAT DETECTORS & 2 DUCT DETECTORS PER 2008 NEC & NFPA 72 (COMMERCIAL/THEATER)

  25. InvestigationCI INSP

    Case 332056 · PASSED

    The cited inspection visit was marked passed.

  26. InvestigationCI INSP

    Case 332056 · FAILED

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

  27. ViolationEXT ADDRESS NUMBERS

    Case 332056 · Violation 2542938 · Code FC-505.1/1 · COMPLIED

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

  28. ViolationVIOL C&I MESSAGE

    Case 332056 · Violation 2542937 · Code A-000.0/10 · COMPLIED

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

  29. InvestigationCI INSP

    Case 332056 · FAILED

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

  30. PermitElectrical

    Permit 359824 · COMPLETED

    REPLACE EXISTING FIRE ALARM CONTROL PANEL AND ADDRESSABLE DEVICES WITH NEW. PROVIDE NEW NOTIFICATION DEVICES IN AREAS LACKING COVERAGE. SPACE IS CONSIDERED EXISTING USE/EXISTING OCCUPANCY AND UNDER 1000 PEOPLE. INSTALL AS PER 2008 NEC

  31. PermitElectrical

    Permit 348578 · COMPLETED

    FURNISH AND INSTALL LIGHTING, SWITCHES, POWER OUTLET AND 2 NEW ELECTRICAL PANELS PER ATTACH DRAWINGS, NO FIRE ALARM, NO TELE/COMM, WORK INCLUDED AS PER 2008 NEC

  32. PermitPlumbing

    Permit 348769 · COMPLETED

    ARDEN THEATER - 1ST AND 2ND FLOORS - ALTERATIONS TO EXISTING TOILET ROOM AND DRESSING AREAS - (18)WATER CLOSETS, (5)URINALS, (1)SINK, (1)DRINKING FOUNTAIN, (20)LAVATORIES, (2)FLOOR DRAINS AND (1)SHOWER

  33. PermitMechanical

    Permit 345202 · COMPLETED

    DUCTWORK MODIFICATIONS AS PART OF INTERIOR ALTERATIONS COVERED UNDER PERMIT #341231. SEE AP #341231 FOR PLANS.

  34. PermitMajor alteration

    Permit 341231 · COMPLETED

    INT NON STRUCTURAL RENO AND 6 EXT WINDOWS REGALVANIZED, 2ND FLOOR.-THEATER

  35. PermitSuppression

    Permit 344674 · COMPLETED

    RELOCATION OF 18 SPRINKLERS

  36. License issue eventARDEN THEATRE COMPANY: Dumpster License - Private Property L&I license filing initially issued

    License 515953 · Active

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

  37. License terminal eventDECLAN WEIR PRODUCTIONS INC: Dumpster License - Private Property L&I license filing marked inactive

    License 278383 · Inactive

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

  38. PermitElectrical

    Permit 236381 · COMPLETED

    INSTALL DISCONNECTS & FEEDERS FOR 2 DIMMER RACKS, BRANCH CIRCUITS FOR DIMMER OUTLET BOXES & 1 MCB PANEL.

  39. PermitMechanical

    Permit 226524 · COMPLETED

    REPLACE 2 HEATING & COOLING UNITS AS PER PLANS

  40. PermitMajor alteration

    Permit 215616 · COMPLETED

    REMOVE AND REPLACE ROOF WITH NEW COLD PROCESS PERFORMANCE ROOF SYSTEMS AS PER PLANCE AND SPECIFICATIONS OF JDS ASSOCIATES, INC

  41. PermitPlumbing

    Permit 171761 · COMPLETED

    REPLACE HOUSE DRAIN AND TRAP

  42. PermitElectrical

    Permit 156313 · COMPLETED

    PROVIDE POWER FROM PORTABLE 30KW GENERATOR FOR LIGHTING, ALL CIRCUITS, GFI PROTECTED FROM 06/06/08 TO 06/07/08 AS PER 2005 NEC (CC DISTRICT)

  43. PermitOperations

    Permit 8203 · COMPLETED

    6/6/08 - TENT ERECTED OVER COBBLESTONE DRIVEWAY

  44. License issue eventDECLAN WEIR PRODUCTIONS INC: Dumpster License - Private Property L&I license filing initially issued

    License 278383 · Inactive

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

Where this comes from

Methodology & freshness

This report was assembled Jul 26, 2026, 4:35 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)