2026 assessment
$1.4M
OPA value, not a listing price
Commercial property report
410-24 N 8th St
1 story10,640 sqftCMX3built 1940
Property at a glanceCommercial
Linda Berkowitz Revocable
2027 published assessment
$1.4M
Future roll, not the current tax bill
Location
400 block of N 8th St
ZIP 19123
Neighborhood area
Northern Liberties · Callowhill
Approximate · based on ZIP 19123
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 $1,383,000. It is not yet the billed-year tax basis.
- OPA assessment · 2016$1.2M 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$1.2M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.3M 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$1.5M 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$1.5M 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$1.4M 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$1.4M 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$1.4M 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 · 2014-10-22Major 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 · 2014-12-11PlumbingThis 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 · 2014-12-24SuppressionThis permit category usually covers fire-suppression systems or related life-safety 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 · 2015-03-02ElectricalThis 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 · 2015-03-10ElectricalThis 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 · 2017-03-10AlterationThis 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 · 2021-10-06Addition 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 ↗
- L&I violation · 2007-09-26VIOL C&I MESSAGEA 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 ↗
- L&I violation · 2007-09-26EGRESS EXIT SIGNS VISIBILITYA 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 ↗
- L&I violation · 2007-09-26ANNUAL CERT FIRE SUPPA 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 · 2007-09-26CI INSPA 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 ↗
- L&I violation · 2010-09-13CAL LO (Commercial Activity License required)Philadelphia Code §19-2602(1) requires a Commercial Activity License before conducting business in the city.How L&I violations and orders work ↗
- L&I violation · 2010-09-13OBTAIN LIC INDICATED (Obtain the license identified in the notice)The shorthand does not identify the license type; open the case notice for that detail.How L&I violations and orders work ↗
- Inspection · 2010-09-13BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2020-12-08FIRE SYSTEMS MAINTAINEDA 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 ↗
- L&I violation · 2020-12-08FIRE ALARM TESTED/CERTIFIEDA 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 · 2009-10-08CI INSPA 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 · 2010-10-26BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2010-12-06BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2010-12-13BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2020-12-09L&I investigationA 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 · 2021-10-14L&I investigationA 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 ↗
- Certification · 2021-04-06Sprinkler 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 ↗
- Certification · 2022-04-26Sprinkler 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 ↗
- Certification · 2022-05-13Fire 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 ↗
- Certification · 2023-04-14Fire 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 ↗
- Certification · 2023-04-14Sprinkler 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 ↗
- Certification · 2024-03-25Fire 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 ↗
- Certification · 2024-05-13Sprinkler 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 ↗
- Certification · 2024-05-13Fire 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 ↗
- Certification · 2024-09-26Special Hazards 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 ↗
- Certification · 2025-03-26Fire 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 ↗
- Certification · 2025-04-25Fire 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 ↗
- Certification · 2025-06-04Sprinkler 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 ↗
- Certification · 2026-04-02Fire 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 ↗
- Certification · 2026-04-10Sprinkler 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 ↗
Property assessmentAssessmentL&I violationPermitInspectionCertification
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 record36 events · exact dates, newest first
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationSpecial Hazards Certification
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationSprinkler Certification
- CertificationFire Alarm Certification
- CertificationSprinkler Certification
- InspectionL&I investigation
- PermitAddition and/or Alterations
- CertificationSprinkler Certification
- InspectionL&I investigation
- L&I violationFIRE SYSTEMS MAINTAINED
- L&I violationFIRE ALARM TESTED/CERTIFIED
- PermitAlteration
- PermitElectrical
- PermitElectrical
- PermitSuppression
- PermitPlumbing
- PermitMajor alteration
- InspectionBC INSP (likely: building-code inspection)
- InspectionBC INSP (likely: building-code inspection)
- InspectionBC INSP (likely: building-code inspection)
- L&I violationCAL LO (Commercial Activity License required)
- L&I violationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
- InspectionBC INSP (likely: building-code inspection)
- InspectionCI INSP
- L&I violationVIOL C&I MESSAGE
- L&I violationEGRESS EXIT SIGNS VISIBILITY
- L&I violationANNUAL CERT FIRE SUPP
- InspectionCI INSP
Verify the public record
Property tax
$19,359/year estimated property tax
2026 taxable assessment $1,383,000 × 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 $1,383,000. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8820216402026 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.”
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Amuse Lodge Masonry
Owner
Linda Berkowitz Revocable
$ / sq ft
$130
below the $151 median for 7,668 commercial parcels citywide
Corridor
Spring Garden/2nd-9th
city commercial corridor
Interior area
10,640 sqft
Lot size
30,532 sqft
Stories
1
Built
1940
Zoning
CMX3
Recorded owner
Who's behind it
Linda Berkowitz Revocable · corporate / LLC owner
• Owns 2 properties across Philadelphia under this name, assessed at $2.1M combined
• Tax bills mail to 3155 Sydenham St, Philadelphia PA, 19145
Block context
400 block of N 8th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 426-40 N 8th St · 442-62 N 8th 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 36 dated rows
- CertificationSprinkler Certification
Certification BC-2026-010909 · Certified
Expires 2027-04-10
- CertificationFire Alarm Certification
Certification BC-2026-010912 · Certified
Expires 2027-04-02
- CertificationSprinkler Certification
Certification BC-2025-016405 · Certified
Expires 2026-06-04
- CertificationFire Alarm Certification
Certification BC-2025-016401 · Certified
Expires 2026-04-25
- CertificationFire Alarm Certification
Certification BC-2025-010633 · Certified
Expires 2026-03-26
- CertificationSpecial Hazards Certification
Certification BC-2024-027370 · Certified
Expires 2025-09-26
- CertificationSprinkler Certification
Certification BC-2024-015242 · Certified
Expires 2025-05-13
- CertificationFire Alarm Certification
Certification BC-2024-015240 · Certified
Expires 2025-05-13
- CertificationFire Alarm Certification
Certification BC-2024-018665 · Certified
Expires 2025-03-25
- CertificationFire Alarm Certification
Certification BC-2023-008513 · Certified
Expires 2024-04-14
- CertificationSprinkler Certification
Certification BC-2023-008514 · Certified
Expires 2024-04-14
- CertificationFire Alarm Certification
Certification BC-2022-007243 · Certified
Expires 2023-05-13
- CertificationSprinkler Certification
Certification BC-2022-006529 · Certified
Expires 2023-04-26
- InvestigationL&I investigation
Case CF-2020-086198 · PASSED
The cited inspection visit was marked passed.
- PermitAddition and/or Alterations
Permit FP-2021-002803 · Expired
FOR ALTERATIONS TO AN EXISTING FIRE SUPPRESSION SYSTEM IN ACCORDANCE WITH NFPA 2016, STANDARD 13, WITH THE INSTALLATION OF A NEW FOUR (4)-INCH AMES MAXIM 200 BACKFLOW PREVENTION ASSEMBLY.
- CertificationSprinkler Certification
Certification BC-2021-001904 · Certified
Expires 2022-04-06
- InvestigationL&I investigation
Case CF-2020-086198 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationFIRE SYSTEMS MAINTAINED
Case CF-2020-086198 · Violation VI-2020-051922 · Code FC-13-901.6 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationFIRE ALARM TESTED/CERTIFIED
Case CF-2020-086198 · Violation VI-2020-051923 · Code FC-13-915.1 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
- PermitAlteration
Permit 765873 · COMPLETED
EZ PERMIT RE-ROOFING- FOR THE INSTALLATION OF NEW ROOF COVERINGS ON EXITING ROOFS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS.
- PermitElectrical
Permit 590524 · COMPLETED
FIRE ALARM ADDING 3 PULL STATION 6 HORN/STROBES,2 STROBES,BURGLAR ALARM,CCTV,CARD ACCESS SYSTEM AND INTERCOM PER 2008 NEC & NFPA 72(UNION HALL)
- PermitElectrical
Permit 576795 · COMPLETED
NEW FIXTURES INCL TYPES 2X4 FLUORESCENT,RECESS DOWN LIGHTS,UNDER CABINET LIGHTING,EXIT&EMERGENCY FIXTURES.NEW POWER INCL DUPLEX REC,FURNITURE FEEDS,FL BOXES,POWER TO EXHAUST FAN & POWER TO SIGN.EXIST DISTRIBUTION PNL WILL BE UTILIZED FOR FEEDING NEW POWER.EXISTING FA CONTROL PNL WILL BE UTILIZED WITH EXIST TO BE RELOCATED HORN/STROBES AND STROBES DEVICES PER 2008 NEC & NFPA 72(UNION HALL)
- PermitSuppression
Permit 581675 · COMPLETED
RELOCCATE 55 SPRINKLER HEADS
- PermitPlumbing
Permit 577553 · COMPLETED
INSTALLING NEW TOILET AND SINK FOR ADA BATHROOM AND NEW KITCHEN SINK (UNION HALL)
- PermitMajor alteration
Permit 567195 · COMPLETED
INTERIOR/EXTERIOR RENOVATIONS, UPGRADES TO FINISHES AND ACCESSIBILITY FEATURES TO AN EXISTING BUILDING. REPLACE EXTERIOR CANOPY, NEW PARTITIONS, WINDOWS, MILLWORK, DOORS. ADDITIONAL PERMITS REQUIRED IF MODIFIED : ELECTRICAL, PLUMBING, HVAC, SPRINKLERS. BUILDING SPRINKLERED AS INDICATED PER PLANS. CO IS ATTACHED TO CERTIFY/UPDATE RECORDS. EXISTING NO CHANGE IN USE-OCCUPANCY.
- InvestigationBC INSP (likely: building-code inspection)
Case 250994 · 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 250994 · 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 250994 · 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.
- ViolationCAL LO (Commercial Activity License required)
Case 250994 · Violation 1911496 · Code 19-2602.1/1 · COMPLIED
Philadelphia Code §19-2602(1) requires a Commercial Activity License before conducting business in the city. City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationOBTAIN LIC INDICATED (Obtain the license identified in the notice)
Case 250994 · Violation 1911495 · 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.
- InvestigationBC INSP (likely: building-code inspection)
Case 250994 · 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.
- InvestigationCI INSP
Case 129549 · PASSED
The cited inspection visit was marked passed.
- ViolationVIOL C&I MESSAGE
Case 129549 · Violation 689993 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEGRESS EXIT SIGNS VISIBILITY
Case 129549 · Violation 689995 · Code FC-1011.1/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationANNUAL CERT FIRE SUPP
Case 129549 · Violation 689994 · Code FC-914.1/4 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 129549 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
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
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 29, 2026, 2:35 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)