{"asOf":"2026-07-28T11:12:51.222Z","block":"2000-2099 S 70TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/2000-2099-s-70th-st","address":"2027 S 70TH ST","parcelNumber":"403206500","source":"https://property.phila.gov/?p=403206500","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":true,"institutional":false,"buildingCode":"O30","buildingCodeNew":"24","buildingClass":"ROW 2 STY MASONRY","buildingClassNew":"ROW PORCH FRONT","useLabel":"House","owner":"HORTON ESTHER B-K","coOwner":null,"marketValue":99900,"landAssessment":19980,"improvementAssessment":79920,"livableArea":960,"yearBuilt":1920,"lastSale":{"price":10100,"date":"2005-10-11T04:00:00Z"},"openViolations":1,"violations":[{"number":"940550","date":"2008-05-08","code":"PM-306.0/1","title":"VACANT PROP STANDARD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"940551","date":"2008-05-08","code":"PM-306.2/1","title":"VACANT BLDG UNSECURED COUNT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"940549","date":"2008-05-08","code":"PM-102.4/2","title":"LICENSE-VAC RES BLDG","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2637326","date":"2012-07-23","code":"PM-102.0/1","title":"LICENSE-RES GENERAL","status":"CLOSEDCASE","resolutionDate":null,"resolution":null},{"number":"VI-2022-024264","date":"2022-04-12","code":"PM15-308.2","title":"DISPOSAL OF RUBBISH","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024263","date":"2022-04-12","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024262","date":"2022-04-12","code":"F-3107.18","title":"COMBUSTIBLE VEGETATION\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024261","date":"2022-04-12","code":"F-3107.12.6","title":"OUTDOOR COOKING\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024260","date":"2022-04-12","code":"F-308.1.4","title":"OPEN FLAME COOKING DEVICES\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024259","date":"2022-04-12","code":"A-301.1/65","title":"NEW USE","status":"CLOSED","resolutionDate":"2024-02-26","resolution":"CLOSED - REISSUED/REWRITTEN"},{"number":"VI-2023-089696","date":"2023-11-14","code":"A-301.1/65","title":"NEW USE","status":"COMPLIED","resolutionDate":"2024-03-08","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2025-089536","date":"2025-11-14","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"OPEN","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"159281","type":"STANDARD","priority":"STANDARD","responsibility":"BRU","status":"CLOSED","createdDate":"2008-05-08","completedDate":"2008-05-08","violations":[{"number":"940550","date":"2008-05-08","code":"PM-306.0/1","title":"VACANT PROP STANDARD","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"940551","date":"2008-05-08","code":"PM-306.2/1","title":"VACANT BLDG UNSECURED COUNT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"940549","date":"2008-05-08","code":"PM-102.4/2","title":"LICENSE-VAC RES BLDG","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"340226","type":"STANDARD","priority":"STANDARD","responsibility":"HCEU","status":"CLOSED","createdDate":"2012-07-24","completedDate":null,"violations":[{"number":"2637326","date":"2012-07-23","code":"PM-102.0/1","title":"LICENSE-RES GENERAL","status":"CLOSEDCASE","resolutionDate":null,"resolution":null}]},{"number":"CF-2022-030592","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"FIRE SAFETY INVESTIGATOR","status":"CLOSED","createdDate":"2022-04-12","completedDate":"2024-02-26","violations":[{"number":"VI-2022-024264","date":"2022-04-12","code":"PM15-308.2","title":"DISPOSAL OF RUBBISH","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024263","date":"2022-04-12","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024262","date":"2022-04-12","code":"F-3107.18","title":"COMBUSTIBLE VEGETATION\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024261","date":"2022-04-12","code":"F-3107.12.6","title":"OUTDOOR COOKING\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024260","date":"2022-04-12","code":"F-308.1.4","title":"OPEN FLAME COOKING DEVICES\n","status":"COMPLIED","resolutionDate":"2024-02-26","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2022-024259","date":"2022-04-12","code":"A-301.1/65","title":"NEW USE","status":"CLOSED","resolutionDate":"2024-02-26","resolution":"CLOSED - REISSUED/REWRITTEN"}]},{"number":"CF-2023-118801","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"FIRE SAFETY INVESTIGATOR","status":"CLOSED","createdDate":"2023-11-15","completedDate":"2024-03-08","violations":[{"number":"VI-2023-089696","date":"2023-11-14","code":"A-301.1/65","title":"NEW USE","status":"COMPLIED","resolutionDate":"2024-03-08","resolution":"COMPLIED - OWNER REPAIR"}]},{"number":"CF-2025-124419","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"QOL PM EXTERIOR INVESTIGATOR","status":"IN VIOLATION","createdDate":"2025-11-14","completedDate":null,"violations":[{"number":"VI-2025-089536","date":"2025-11-14","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"OPEN","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2008,"n":3,"worst":null},{"y":2012,"n":1,"worst":null},{"y":2022,"n":6,"worst":null},{"y":2023,"n":1,"worst":null},{"y":2025,"n":1,"worst":null}],"investigations":[{"caseNumber":"159281","date":"2008-05-08","type":"BRU INSP","status":"FAILED"},{"caseNumber":"159281","date":"2008-05-08","type":"BRU INSP","status":"CLOSED"},{"caseNumber":"340226","date":"2012-07-24","type":"HCEU INSP","status":"FAILED"},{"caseNumber":"340226","date":"2012-09-25","type":"HCEU INSP","status":"FAILED"},{"caseNumber":"340226","date":"2012-11-10","type":"HCEU INSP","status":"CLOSED"},{"caseNumber":"CF-2022-030592","date":"2022-04-12","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-118801","date":"2023-11-15","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-030592","date":"2024-02-26","type":null,"status":"PASSED"},{"caseNumber":"CF-2023-118801","date":"2024-02-26","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-118801","date":"2024-03-08","type":null,"status":"PASSED"},{"caseNumber":"CF-2025-124419","date":"2025-11-14","type":null,"status":"FAILED"}],"inspYears":[{"y":2008,"fails":1,"passes":0},{"y":2012,"fails":2,"passes":0},{"y":2022,"fails":1,"passes":0},{"y":2023,"fails":1,"passes":0},{"y":2024,"fails":1,"passes":2},{"y":2025,"fails":1,"passes":0}],"taxOwed":1230.99,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":1230.99,"principalDue":320.13,"penaltyDue":104.25,"interestDue":137.7,"otherChargesDue":668.91,"yearsOwed":7,"oldestYearOwed":2015,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2022-01-04","assessmentYear":2022,"totalAssessment":65000,"taxableAssessment":65000,"exemptAbatementAssessment":0,"homesteadValue":629.91,"netTaxAfterHomestead":279.96,"actionableAtSnapshot":false,"paymentAgreementAtSnapshot":true,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.92238174330374,"lng":-75.24321460105675,"geom":{"type":"Polygon","coordinates":[[[-75.243099012,39.922434539],[-75.24329135,39.922296506],[-75.243329354,39.92232814],[-75.243138012,39.922466421],[-75.243099012,39.922434539]]]},"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19142","beds":3,"baths":1,"stories":2,"lotArea":1184,"zoning":"RSA5","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"5","intCond":"4","garage":null,"homestead":true,"mail":"2027 S 20th St, PHILADELPHIA PA, 19142","mailOut":false,"appeals":[{"type":"LIRB Violation Appeal","grounds":"Need More Time","status":"In Process","outcome":null,"date":"2026-08-11","number":"HA-2025-004791","relatedPermit":null}],"taxYears":[{"year":2014,"total":111.53,"principal":0,"interest":14.92,"penalty":8.32},{"year":2015,"total":146.28,"principal":0,"interest":24.55,"penalty":26.75},{"year":2016,"total":412.29,"principal":293.66,"interest":5.65,"penalty":2.94}],"taxNet":670.1,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":28600,"taxable":28600,"land":4854,"improvement":23746,"taxableLand":4854,"taxableImprovement":23746,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":28600,"taxable":28600,"land":8580,"improvement":20020,"taxableLand":8580,"taxableImprovement":20020,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":28600,"taxable":28600,"land":8580,"improvement":20020,"taxableLand":8580,"taxableImprovement":20020,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":60000,"taxable":20000,"land":18000,"improvement":42000,"taxableLand":18000,"taxableImprovement":2000,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":65000,"taxable":20000,"land":9750,"improvement":55250,"taxableLand":9750,"taxableImprovement":10250,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":65000,"taxable":20000,"land":9750,"improvement":55250,"taxableLand":9750,"taxableImprovement":10250,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":65000,"taxable":20000,"land":9750,"improvement":55250,"taxableLand":9750,"taxableImprovement":10250,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":74500,"taxable":0,"land":14900,"improvement":59600,"taxableLand":0,"taxableImprovement":0,"exemptLand":14900,"exemptImprovement":59600},{"y":2024,"v":74500,"taxable":0,"land":14900,"improvement":59600,"taxableLand":0,"taxableImprovement":0,"exemptLand":14900,"exemptImprovement":59600},{"y":2025,"v":98800,"taxable":0,"land":19760,"improvement":79040,"taxableLand":0,"taxableImprovement":0,"exemptLand":19760,"exemptImprovement":79040},{"y":2026,"v":98800,"taxable":0,"land":19760,"improvement":79040,"taxableLand":0,"taxableImprovement":0,"exemptLand":19760,"exemptImprovement":79040},{"y":2027,"v":99900,"taxable":0,"land":19980,"improvement":79920,"taxableLand":0,"taxableImprovement":0,"exemptLand":19980,"exemptImprovement":79920}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"235648","date":"2009-09-04","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2010-07-09","scope":"CONSTRUCT A MASONRY GUARD RAIL AROUND THE EXISTING FRONT PORCH"},{"number":"253916","date":"2009-12-17","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2010-01-19","scope":"INSTALL WARM AIR FURNACE WITH ASSOCIATED DUCT-WORK IF NEEDED,90,000 BTU'S @90%."},{"number":"328367","date":"2011-03-07","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2011-09-07","scope":"BATHROOM/REAR YARD - REPLACE KITCHEN WASTE AND VENT - REPLACE WATER CLOSET AND VANITY - REPLACE COMBINATION RAINLEADER/YARD DRAIN - REPLACE 4\" HOUSE DRAIN IN THE BASEMENT"},{"number":"1018911","date":"2019-10-15","work":"Interior Non-Load-Bearing Wall Demo.","type":"General Permit Minor","description":"General Permit Minor","status":"Completed","completedDate":"2022-06-16","scope":"BATHROOM UNDERLAYMENT AND FLOOR TILE- Revised 11/2018. NOTE: STRUCTURAL ALTERATION OR REPAIR IS EXPRESSLY PROHIBITED UNDER THIS PERMIT. PROHIBITED STRUCTURAL WORK INCLUDES ANY MODIFICATION TO EXTERIOR WALLS, PARTY WALLS, FLOOR/ROOF, FRAMING OR FOUNDATIONS; UNDERPINNING AND EXCAVATIONS (I.E. DIGGING IN BASEMENT.) (Deviation from the standard will result in revocation of this permit and imposition of further penalties.) NOTE: CONTRACTOR LISTED AS A \"SOLE PROPRIETOR\" AND HAS NO EMPLOYEES AND/OR WORKERS COMPENSATION INSURANCE-ALL SUBCONTRACTORS REQUIRE SEPARATE LICENSES AND INSURANCE. SEPARATE PERMITS REQUIRED FOR PLUMBING ELECTRICAL AND MECHANICAL WORK. NO OTHER WORK ALLOWED UNDER THIS PERMIT****"},{"number":"1019824","date":"2019-10-17","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2022-04-19","scope":"REPLACE UNDERFLOOR PLUMBING & REPLACE 1-TOILETS, 1-LAVS, 1-TUB THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"1030430","date":"2019-12-04","work":"Roof Covering Replacement","type":"General Permit Minor","description":"General Permit Minor","status":"Completed","completedDate":"2022-03-28","scope":"EZ PERMIT RE-ROOFING - For the Installation of New Roof Coverings on Exiting Roofs as per attached standard. Deviations from these standards require submission of construction and site plans. Remove & Install SBS Modified roofing system."},{"number":"1033756","date":"2019-12-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2020-02-04","scope":"COMPLETE ELECTRICAL REWIRE/DEVICES 100AMP SERVICE 30 CIRCUIT PANEL GROUNDING BRIDGE SMOKE ALARMS AS PER 2014 NEC"},{"number":"1042014","date":"2020-01-27","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Expired","completedDate":"2024-05-11","scope":"REPLACE MAIN STAIRCASE WITH SAME DIMENSIONS USING EXISTING STAIRWELL. INSTALL 4X4 POST SUPPORT WITH FOOTING FOR BASEMENT STAIRWELL. REPLACE 5 DAMAGED JOISTS IN 1ST FLOOR"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2019,"k":"permit","w":"Alterations"},{"y":2019,"k":"permit","w":"Roof Covering Replacement"},{"y":2019,"k":"permit","w":"Electrical"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2022,"k":"viol","w":"6 L&I violations"},{"y":2022,"k":"insp","w":"Inspection failed"},{"y":2023,"k":"viol","w":"L&I violation"},{"y":2023,"k":"insp","w":"Inspection failed"},{"y":2024,"k":"insp","w":"L&I: 1 failed, 2 passed"},{"y":2025,"k":"viol","w":"L&I violation"},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2026,"k":"appeal","w":"Appeal filed"}],"rented":false,"licenses":[{"number":"458134","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"ESTHER HORTON","legalName":"ESTHER HORTON","address":"2027 S 70TH ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2008-10-07","latestIssueDate":"2008-10-07","expirationDate":"2009-02-28","inactiveDate":"2009-02-03"}],"licenseActivity":[{"number":"458134","type":"Vacant Residential Property / Lot","businessName":"ESTHER HORTON","legalName":"ESTHER HORTON","issuedDate":"2008-10-07","latestIssueDate":"2008-10-07","closureDate":"2009-02-03","expirationDate":"2009-02-28","inactiveDate":"2009-02-03","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"record-pressure","level":"strong","title":"Records to verify together","summary":"Several independent, separately dated records stack up here and deserve prompt verification.","evidence":["1 open L&I violation","$1,231 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2022, 2023, 2025"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"The history also contains “NEW USE.”","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 1042014 (Expired). At least one row also carries a completion date, so the City fields conflict.","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"attention","title":"1 open L&I violation","finding":"12 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$1,230.99 was recorded in the City’s 2022-06 delinquency snapshot for 2015–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"7 failed, 2 passed, and 2 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Nov 14, 2025.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Vacant Residential Property / Lot #458134: Inactive since Feb 3, 2009","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"id":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"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/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}