2026 assessment
$1.6M
OPA value, not a listing price
Commercial property report
426-40 N 8th St
11,050 sqftCMX3built 1984
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$1.6M
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 $1,570,800. It is not yet the billed-year tax basis.
- OPA assessment · 2016$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 · 2017$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 · 2018$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 · 2019$1.6M 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$1.6M 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$1.6M 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$1.6M 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$1.6M 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$1.6M 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$1.6M 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$1.6M 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$1.6M 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 ↗
- Deed / sale · 2001Deed / sale $825KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2011Deed / sale $1.8MA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2007-07-12MechanicalThis 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 · 2017-03-16DemolitionThis permit category usually covers partial or complete removal 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 · 2017-04-18Major 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 · 2017-05-11PlumbingThis 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 · 2017-06-06MechanicalThis 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 · 2017-06-08ElectricalThis 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 · 2017-06-19ElectricalThis 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 · 2023-09-22New 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 ↗
- Permit · 2024-07-16New 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 ↗
Property assessmentAssessmentDeed / salePermit
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 record11 events · exact dates, newest first
- PermitNew Construction
- PermitNew construction, addition, GFA change
- PermitElectrical
- PermitElectrical
- PermitMechanical
- PermitPlumbing
- PermitMajor alteration
- PermitDemolition
- Deed / saleDeed / sale $1.8M
- PermitMechanical
- Deed / saleDeed / sale $825K
Verify the public record
Property tax
$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 $1,570,800. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 7815581002026 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
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
What it is
Commercial
Misc Admin Bldg Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$142
below the $151 median for 7,668 commercial parcels citywide
Corridor
Spring Garden/2nd-9th
city commercial corridor
Interior area
11,050 sqft
Lot size
28,882 sqft
Built
1984
Zoning
CMX3
Block context
400 block of N 8th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 410-24 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 11 dated rows
- PermitNew Construction
Permit CP-2024-002413 · Completed
FOR THE ERECTION OF A 1-STORY ACCESSORY STRUCTURE AS PER APPROVED PLANS. SEPARATE PERMITS REQUIRED FOR ANY MEP WORK. AMENDMENT 10/16/24 TO REMOVE SPECIAL INSPECTION ITEM.
- PermitNew construction, addition, GFA change
Permit ZP-2023-007997 · Completed
FOR THE ERECTION OF SEPARATE STRUCTURE ON A LOT WITH AN EXISTING STRUCURE. STRUCTURE TO BE ACCESSORY TO THE EXISTING BUILDING. SIZE AND LOCATION AS SHOWN IN PLAN.
- PermitElectrical
Permit 780196 · COMPLETED
INSTALL SECURITY EQUIPMENT/WIRING 16AWG, 18AWG CABLE, 6 CAMERAS, 11 MOTION SENSORS, 5 DOOR CONTACTS, 2 CONTROL PANELS AND 1 POWER SUPPLY AS PER 2008 NEC (CC DISTRICT)
- PermitElectrical
Permit 784367 · COMPLETED
REPLACE LIGHTS& RECEPTACLES TO BRING UP TO CODE AS PER NEC 2008 CC DISTRICT
- PermitMechanical
Permit 786673 · COMPLETED
HVAC INCLUDING DUCTWORK AND MECHANICAL EQUIPMENT AS PER PLANS - (42)REGISTERS/DIFFUSERS
- PermitPlumbing
Permit 781880 · COMPLETED
INSTALL KITCHEN SINK, EXTEND FROM EXISTING SANITARY, VENT AND DOMESTIC WATER
- PermitMajor alteration
Permit 769737 · COMPLETED
INTERIOR AND EXTERIOR ALTERATIONS USING THE PRESCRIPTIVE COMPLIANCE METHOD. ALTERATIONS TO INCLUDE THE ERECTION OF NON-BEARING PARTITIONS, ACCESSIBILITY UPGRADES AND FINISHES. SEPARATE PERMIT REQUIRED FOR PLUMBING, MECHANICAL AND ELECTRICAL WORK. STRUCTURE IS NOT SPRINKLERED.
- PermitDemolition
Permit 767256 · COMPLETED
EZ INTERIOR DEMOLITION- FOR THE INTERIOR DEMOLITION OF NON LOAD-BEARING PARTITION WALLS AND CEILINGS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS. INTERIOR, NON LOAD BEARING DEMOLITION
- Recorded transfer$1.8M transfer
2011
- PermitMechanical
Permit 88940 · COMPLETED
REPLACE (5) TON ROOF TOP UNIT
- Recorded transfer$825K transfer
2001
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)