2026 assessment
$576K
OPA value, not a listing price
Mixed-use property report
4004 Spruce St
3,675 sqftCMX2built 1900
Property at a glanceApartment building
We INC
2027 published assessment
$643K
Future roll, not the current tax bill
Location
4000 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 $643,100. It is not yet the billed-year tax basis.
- OPA assessment · 2016$373K 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$373K 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$397K 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$409K 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$413K 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$413K 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$413K 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$506K 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$506K 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$576K 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$576K 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$643K 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 · 2008-05-13ElectricalThis 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 · 2008-05-14PlumbingThis 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 · 2008-06-11Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2011-01-10PlumbingThis 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 · 2012-11-09UseThis 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 · 2013-01-02Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2013-01-18ElectricalThis 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 · 2013-04-10PlumbingThis 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 · 2013-04-24MechanicalThis 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 · 2014-08-06Zoning/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 · 2025-02-13Addition 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 · 2025-03-17AlterationsThis 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 · 2025-03-27Addition 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 ↗
- L&I violation · 2013-08-07PERMB- PROJECTING SIGNA 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 · 2013-08-07BP_BLDGA 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 · 2006-01-06BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2006-01-06BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- 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 ↗
- Inspection · 2013-09-16BP_BLDGA 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 · 2013-11-18BP_BLDGA 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 · 2014-01-21PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2014-02-07PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2014-04-28PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2014-05-05PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2014-09-22PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- License · 2025-07-15UNIVERSITY CITY COOKIE CREAMERY: 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 · 2018-06-14W E INC: 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 · 2017-10-16Heeya Spruce Inc: 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 · 2020-12-14Heeya Spruce Inc: 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 · 2013-07-23SPRUCE STREET SUBWAY LLC: 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 · 2016-06-29SPRUCE STREET SUBWAY LLC: 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 ↗
- Certification · 2023-03-23Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Appeal · 2008-03-11Zoning 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 violationAppealPermitInspectionLicenseCertification
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 record33 events · exact dates, newest first
- LicenseUNIVERSITY CITY COOKIE CREAMERY: Food Preparing and Serving business license initially issued
- PermitAddition and/or Alteration
- PermitAlterations
- PermitAddition and/or Alteration
- CertificationFire Alarm Certification
- LicenseHeeya Spruce Inc: Food Preparing and Serving business license marked inactive
- LicenseW E INC: Rental landlord or residential registration initially issued
- LicenseHeeya Spruce Inc: Food Preparing and Serving business license initially issued
- LicenseSPRUCE STREET SUBWAY LLC: Food Preparing and Serving business license marked inactive
- InspectionPRECOURT (likely: pre-court compliance inspection)
- PermitZoning/use
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionBP_BLDG
- InspectionBP_BLDG
- L&I violationPERMB- PROJECTING SIGN
- InspectionBP_BLDG
- LicenseSPRUCE STREET SUBWAY LLC: Food Preparing and Serving business license initially issued
- PermitMechanical
- PermitPlumbing
- PermitElectrical
- PermitMajor alteration
- PermitUse
- PermitPlumbing
- PermitMajor alteration
- PermitPlumbing
- PermitElectrical
- AppealZoning board appeal
- InspectionBC INSP (likely: building-code inspection)
- InspectionBC INSP (likely: building-code inspection)
- InspectionBC INSP (likely: building-code inspection)
Verify the public record
Property tax
$8,061/year estimated property tax
2026 taxable assessment $575,900 × 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 $643,100. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8714001252026 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.”
Where the record looks off
Conflicts in City paperwork. Flags on the data, not the property.
"Built 1900" is usually a placeholder
Philadelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
Property report
Mixed-use property
Apartment building, recorded in the City's mixed-use category. The public record and owner trail follow.
What it is
Apartment building
Str/Off+Apt 3 Sty Masonry
Owner
We INC
$ / sq ft
$175
assessed value ÷ interior sqft
Licensed units
3
active rental license
Interior area
3,675 sqft
Lot size
2,126 sqft
Built
1900
Zoning
CMX2
Recorded owner
Who's behind it
We INC · corporate / LLC owner
• Owns 2 properties across Philadelphia under this name, assessed at $1.4M combined
• Tax bills mail to 4004 Spruce St, Philadelphia PA, 19104
• Holds an active rental license for this address
Block context
4000 block of Spruce St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 4002 Spruce St · 4006-08 Spruce 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.
UNIVERSITY CITY COOKIE CREAMERYActive
Food Preparing and Serving · Initial issue date Jul 15, 2025 · Filed expiration Jul 14, 2027
Heeya Spruce IncInactive
Food Preparing and Serving · Initial issue date Oct 16, 2017 · Terminal license date Dec 14, 2020
SPRUCE STREET SUBWAY LLCInactive
Food Preparing and Serving · Initial issue date Jul 23, 2013 · Terminal license date Jun 29, 2016
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
W E INCActive
Rental · Initial issue date Jun 14, 2018 · Filed expiration Jun 13, 2027
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 33 dated rows
- License issue eventUNIVERSITY CITY COOKIE CREAMERY: Food Preparing and Serving business license initially issued
License 0983810 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitAddition and/or Alteration
Permit EP-2025-002576 · Completed
Update exit signs, emergency lighting and appliance circuits. Using existing service and wiring
- PermitAlterations
Permit PP-2025-003518 · Completed
Replacement of bathroom fixtures, 2 kitchen sinks and 1 small hand sink NO PIPING
- PermitAddition and/or Alteration
Permit CP-2024-006314 · Completed
FOR LEVEL II ALTERATIONS WITH NO CHANGE IN OCCUPANCY. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELECTRICAL AND PLUMBING. *AMEND 5/9/25; REVISE FLOOR PLAN LAYOUT PER AMENDED CONSTRUCTION DOCUMENTS*
- CertificationFire Alarm Certification
Certification BC-2023-007368 · Certified
Expires 2024-03-23
- License terminal eventHeeya Spruce Inc: Food Preparing and Serving business license marked inactive
License 754508 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventW E INC: Rental landlord or residential registration initially issued
License 780285 · Active
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventHeeya Spruce Inc: Food Preparing and Serving business license initially issued
License 754508 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSPRUCE STREET SUBWAY LLC: Food Preparing and Serving business license marked inactive
License 600430 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 396122 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- PermitZoning/use
Permit 553054 · COMPLETED
TO LEGALIZE ONE ACCESSORY AWNING CANOPY SIGN AND WINDOW SIGN
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 396122 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 396122 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 396122 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 396122 · FAILED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationBP_BLDG
Case 396122 · PASSED
The cited inspection visit was marked passed.
- InvestigationBP_BLDG
Case 396122 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationPERMB- PROJECTING SIGN
Case 396122 · Violation 3069371 · Code A-301.1/22 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBP_BLDG
Case 396122 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue eventSPRUCE STREET SUBWAY LLC: Food Preparing and Serving business license initially issued
License 600430 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitMechanical
Permit 467113 · COMPLETED
INSTALL TWO 2-TON MINI-SPLIT HEAT PUMP SYSTEMS (NO DUCTWORK) - 1ST FLOOR COMMERCIAL TENANT SPACE. NO PENETRATION OF FIRE WALLS.
- PermitPlumbing
Permit 457916 · COMPLETED
INSTALLING NEW COPPER AND CAST IRON FOR POWDER ROOM - HAND SINK - WC - 3 COMPARTMANE SINK - LAV AND VEGGIE SINK
- PermitElectrical
Permit 448911 · COMPLETED
INSTALL 10-2X2 LIGHTS 2-30AMP 220V LINES 3-120 GFI PER 2008 NEC (COMMERCIAL)
- PermitMajor alteration
Permit 441551 · COMPLETED
INTERIOR ALTERATIONS LEVEL II AS PER PLANS AND FOR THE ISSUANCE OF A CERTIFICATE OF OCCUPANCY.
- PermitUse
Permit 116498 · COMPLETED
FOR A TAKE OUT RESTAURANT (PER PROVISO NO TAKE OUT WINDOW, NO BEER OR ALCOHOL) AS PART OF A SWEET SHOP ON THE 1ST FLOOR IN THE SAME BUILDING WITH USES AS PREVIOUSLY APPROVED. NO SIGN ON THIS PERMIT.
- PermitPlumbing
Permit 319938 · COMPLETED
1" REDUCED PRESSURE ZONE BACKFLOW PREVENTION CONTAINMENT DEVICE INSTALLATION AT THE WATER METER
- PermitMajor alteration
Permit 146211 · COMPLETED
INTERIOR ALTERATIONS PER PLAN
- PermitPlumbing
Permit 152043 · COMPLETED
CUT 4X2 Y INTO STACK ABOVE FLOOR. RUN 2 INCH COPPER DRAIN ALONG WALL. RUN DRAIN TO LAUNDRY TUB, 3 COMPARTMENT SINK AND HAND WASH SINK. RUN 2 INCH DRAIN OUT BACK WALL AND ABOVE ROOF FOR VENT. REPLACE EXISTING TOILET AND LAV.
- PermitElectrical
Permit 151658 · COMPLETED
PROVIDE 5 NEW 20 AMP CIRCUITS AS NEEDED FOR COUNTERS AND WALLS FOR SUGAR AND SWEETS COFFEE SHOP FOR COFFEE MAKERS AND REFRIGERATOR WITH NO CHANGES TO EXISTING SERVICE AS PER 2005 NEC (WEST DIST)
- AppealZoning board appeal
Appeal 4548 · CLOSED · Granted with conditions
Related permit 116498 · PERMIT FOR A PROPOSED RETAIL COFFEE SHOP (A TAKE-OUT RESTAURANT) AS PART OF A SWEET SHOP ON THE FIRST FLOOR, IN THE SAME BUILDING WITH USES AS PREVIOUSLY APPROVED.
- InvestigationBC INSP (likely: building-code inspection)
Case 134536 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- InvestigationBC INSP (likely: building-code inspection)
Case 50125 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- InvestigationBC INSP (likely: building-code inspection)
Case 50131 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
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
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 29, 2026, 4:25 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)