2026 assessment
$10K
OPA value, not a listing price
Property report
407 Martin St
1 story375 sqftRSA3built 1999
Property at a glanceHouse
Bethany Lutheran Church
2027 published assessment
$10K
Future roll, not the current tax bill
Location
400 block of Martin St
ZIP 19128
Neighborhood area
Roxborough
Approximate · based on ZIP 19128
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 $10,000. It is not yet the billed-year tax basis.
- OPA assessment · 2016$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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$10K 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 · 2023-06-01Change of 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 · 2024-02-28Change of 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 · 2024-10-24Addition 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 · 2025-02-19New Construction or AdditionsThis 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 · 2025-03-21New 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 · 2025-04-07Addition 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 · 2025-04-29Rough-InThis 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 · 2025-05-08Addition 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 ↗
- Permit · 2025-07-14AlterationsThis 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 · 2025-10-29Combined Lot Line Relocation and New Dev…This 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 · 2026-01-30New construction, addition, GFA changeThis 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 ↗
- Certification · 2020-11-30Fire 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 · 2024-08-26ZBA Appeal Against L&IA 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 ↗
- Appeal · 2026-01-07ZBA Permit Denial - VarianceA 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 assessmentAssessmentAppealPermitCertification
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 record14 events · exact dates, newest first
- PermitNew construction, addition, GFA change
- AppealZBA Permit Denial - Variance
- PermitCombined Lot Line Relocation and New Dev…
- PermitAlterations
- PermitAddition and/or Alterations
- PermitRough-In
- PermitAddition and/or Alteration
- PermitNew Construction
- PermitNew Construction or Additions
- PermitAddition and/or Alteration
- AppealZBA Appeal Against L&I
- PermitChange of Use
- PermitChange of Use
- CertificationFire Alarm Certification
Verify the public record
Property tax
$140/year estimated property tax
2026 taxable assessment $10,000 × 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 $10,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 2120892772026 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.
Assessment frozen for a decade
The assessed value hasn't moved once in 12 years of fetched records. That can reflect a genuinely unchanged assessment or a record that has not been updated; the public roll alone does not establish which.
Property report
Commercial property
House, recorded in the City's house category. The public record and owner trail follow.
What it is
House
Priv Gar 1 Sty Masonry
Owner
Bethany Lutheran Church
$ / sq ft
$27
assessed value ÷ interior sqft
Interior area
375 sqft
Lot size
1,427 sqft
Stories
1
Built
1999
Zoning
RSA3
Recorded owner
Who's behind it
Bethany Lutheran Church · corporate / LLC owner
• Tax bills mail to 395 Martin St, Philadelphia PA, 19128
Block context
400 block of Martin St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 409 Martin St · 411 Martin St
L&I licenses checked through Jul 28, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 14 dated rows
- PermitNew construction, addition, GFA change
Permit ZP-2026-001100 · Issued
For site improvements to create a surface parking lot with 16 spaces (including 8 compact spaces & 2 accessible spaces) shared between 401 Martin St and 4351 Pechin St. Landscaping and a 5 ft. fence to be included. Size and location per plans.
- AppealZBA Permit Denial - Variance
Appeal ZP-2025-001928 · Completed · Granted with conditions
Related permit ZP-2025-001928 · Permit for the relocation of lot line to create two lots (Parcels C & D), from two lot one lot (Current lot has two addresses and OPA accounts: 401 Martin Street (OPA 775235000) and 4351 Pechin Street (OPA 212179700). Size and location per
- PermitCombined Lot Line Relocation and New Dev…
Permit ZP-2025-001928 · Issued
Permit for the relocation of lot line to create two lots (Parcels C & D), from one lot (Current lot has two addresses and OPA accounts: 401 Martin Street (OPA 775235000) and 4351 Pechin Street (OPA 212179700)). Size and location per plan.
- PermitAlterations
Permit PP-2025-007231 · Completed
NEW CONSTRUCTION OF 14 DWELLING BUILDING . INTERIOR INSTALLATION OF DRAINAGE, WASTE, VENT, AND WATER SUPPLY FOR LISTED FIXTURES. ALL WORK INSTALLED IN STRICT COMPLIANCE WITH 2018 PPC AND APPROVED PLANS
- PermitAddition and/or Alterations
Permit FP-2025-000786 · Completed
FOR INSTALLATION OF A TWO-INCH FIRE SERVICE LINE, TWO-INCH BACKFLOW PREVENTER AND FIRE SPRINKLER SYSTEM IN ACCORDANCE WITH APPROVED PLANS, HYDRAULIC CALCULATIONS AND NFPA 13R.
- PermitRough-In
Permit FP-2025-000913 · Completed
Rough-In Permit for FP-2025-000786 INSTALL NEW 2" FIRE SERVICE FROM STREET TO BUILDING SUPPLY AND INSTALL ALL REQUIRED SPRINKLERS PER NFPA 13R SUPPLY AND INSTALL ALL REQUIRED PIPING, HANGERS AND FITTINGS PER NFPA 13R SUPPLY AND INSTALL NEW 2" CITY-APPROVED BACKFLOW PREVENTER SUPPLYA ND INSTALL NEW FREE-STANDING FIRE DEPARTMENT CONNECTION SUPPLY AND INSTALL ALL REQUIRED BELLS, TAMPERS AND FLOW SWITCHES
- PermitAddition and/or Alteration
Permit EP-2025-000104 · Completed
Install 1000A service, wire throughout existing building with 14 dwelling units and 1 (VACANT-no wiring))commercial space. Install all emergency lighting,110v interconnected smoke alarms . ALL WORK IS TO BE DONE ACCORDING TO APPROVED DRAWINGS-2017 NEC,2016 NFPA-72,2018 PHILA FIRE CODE. AMENDMENT: Per peco request . Reconfigure service and relocate service coming into building. (SEE APPROVED AMENDED SET) Separate PHC approval req'd for location of the condensing units ,AND ANYTHING ON FACADE ,from PHC.
- PermitNew Construction
Permit MP-2025-000018 · Completed
FOR THE INSTALLATION OF HVAC APPLIANCES, EQUIPMENT, DUCTWORK AND REGISTERS/DIFFUSERS PER APPROVED PLANS AND MANUFACTURER'S SPECIFICATIONS AND HISTORICAL APPROVAL. *2018 IMC REVIEW*
- PermitNew Construction or Additions
Permit PP-2025-002159 · Completed
Supply and install (1) new 6” Curb Trap Supply and install new 6” Sanitary line main to Building Supply and install (1) 2” domestic Water line main to building Supply (1) new 2” water meter(INSTALLED BY PWD) Supply and install (1) new 4” fresh air inlets
- PermitAddition and/or Alteration
Permit CP-2024-004098 · Completed
FOR LEVEL III ALTERATIONS TO AN EXISTING DETACHED STRUCTURE FOR USE AS MULTI-FAMILY (14 UNITS) HOUSEHOLD LIVING. BUILDING TO FULLY SPRINKLERED IN ACCORDANCE WITH NFPA 13R. ALTERATIONS TO INCLUDE THE ERECTION OF PARTITION WALLS, PROVIDE FINISHES/FURNISHINGS AND ACCESSIBILITY IMPROVEMENTS THROUGHOUT. ALL WORK TO BE DONE PER APPROVED PLANS AND DOCUMENTATION. ***************** SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK. ******************************************
- AppealZBA Appeal Against L&I
Appeal HA-2024-001952 · In Process · Complete
Related permit ZP-2023-005450 · Appeal Against L&I for #ZP-2023-00545 Fit-out of former house of worship for multi-family residential dwelling purposes (14 residences). Pursuant to Section 14-602(7)(a)(.3), the structure has a documented former principal use that satisf
- PermitChange of Use
Permit ZP-2024-001957 · Issued
Residential - Household Living - Multi-Family
- PermitChange of Use
Permit ZP-2023-005450 · Issued
Residential - Household Living - Multi-Family
- CertificationFire Alarm Certification
Certification BC-2020-000931 · Certified
Expires 2021-11-30
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, 7:57 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)