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19406","mailOut":true,"appeals":[],"taxYears":[{"year":2015,"total":102.86,"principal":0,"interest":5.31,"penalty":4.72},{"year":2016,"total":1183.69,"principal":1004.86,"interest":15.08,"penalty":10.05}],"taxNet":1286.55,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":65800,"taxable":65800,"land":10720,"improvement":55080,"taxableLand":10720,"taxableImprovement":55080,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":65800,"taxable":65800,"land":9870,"improvement":55930,"taxableLand":9870,"taxableImprovement":55930,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":65800,"taxable":65800,"land":9870,"improvement":55930,"taxableLand":9870,"taxableImprovement":55930,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":94000,"taxable":94000,"land":14100,"improvement":79900,"taxableLand":14100,"taxableImprovement":79900,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":97600,"taxable":97600,"land":14640,"improvement":82960,"taxableLand":14640,"taxableImprovement":82960,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":97600,"taxable":97600,"land":14640,"improvement":82960,"taxableLand":14640,"taxableImprovement":82960,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":97600,"taxable":97600,"land":14640,"improvement":82960,"taxableLand":14640,"taxableImprovement":82960,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":221300,"taxable":221300,"land":44260,"improvement":177040,"taxableLand":44260,"taxableImprovement":177040,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":221300,"taxable":221300,"land":44260,"improvement":177040,"taxableLand":44260,"taxableImprovement":177040,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":184300,"taxable":184300,"land":36860,"improvement":147440,"taxableLand":36860,"taxableImprovement":147440,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":184300,"taxable":184300,"land":36860,"improvement":147440,"taxableLand":36860,"taxableImprovement":147440,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":425100,"taxable":425100,"land":85020,"improvement":340080,"taxableLand":85020,"taxableImprovement":340080,"exemptLand":0,"exemptImprovement":0}],"taxNow":2580,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"CP-2022-003765","date":"2022-09-06","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2024-10-25","scope":"**Amendment dated 9/18/2024 to revise structural work to include installation of a ledger board and special inspections of anchor bolts for ledger board.** **Amendment dated 3/11/2024 to make minor revisions to partition layouts.** For Level II Alterations (without a change of occupancy) within the first and second floors of an existing two (2) story attached structure used as Group R-2 (Four (4) Dwelling Units), as per plans; separate permits required for all MEP work; building is currently not sprinklered; includes minor structural work to rear second floor framing and existing front wall; no work within the public right-of-way."},{"number":"PP-2024-001996","date":"2024-02-26","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-10-25","scope":"Plumbing per plan"},{"number":"EP-2024-001644","date":"2024-03-01","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-05-02","scope":"INSTALL A 400 AMP SERVICE, (5) GANG METER BANK, (4) 125 AMP PANELS & FEEDERS, (1) 100 AMP PANEL & FEEDER. INSTALL WIRING THROUGHOUT THE COMMON AREAS & FOUR DWELLING UNITS. INSTALL LIGHTS NORMAL & EMERGENCY, SWITCHES, SENSORS, RECEPTACLES, & SMOKE ALARMS. PROVIDE POWER FOR THE MECHANICAL & HVAC EQUIPMENT. INSTALL A NEW FIRE ALARM SYSTEM THROUGHOUT. ALL WORK IN ACCORDANCE WITH THE 2017 NEC."},{"number":"MP-2024-000557","date":"2024-03-19","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2024-10-25","scope":"FOR THE INSTALLATION OF MINI SPLIT APPLIANCES. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS REQUIRED FOR ALL OTHER WORK."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2021,"k":"viol","w":"2 L&I violations"},{"y":2021,"k":"insp","w":"Inspection failed"},{"y":2022,"k":"sale","p":80000},{"y":2022,"k":"viol","w":"8 L&I violations"},{"y":2022,"k":"insp","w":"L&I: 3 failed, 2 passed"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"},{"y":2023,"k":"insp","w":"Inspection passed"},{"y":2024,"k":"permit","w":"Alterations"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Addition and/or Alterations"},{"y":2024,"k":"viol","w":"12 L&I violations"},{"y":2024,"k":"insp","w":"L&I: 6 failed, 2 passed"}],"rented":true,"licenses":[{"number":"256862","type":"Rental","status":"Inactive","businessName":"KOONCE HELEN","legalName":"KOONCE HELEN","address":"135 N 52ND ST","revenueCode":"3202","rentalCategory":null,"units":4,"issuedDate":"2004-02-25","latestIssueDate":"2012-04-03","expirationDate":"2013-02-28","inactiveDate":"2012-04-20"},{"number":"561493","type":"Rental","status":"Inactive","businessName":"GRACE ROJAS GEORGE KOONCE","legalName":"GRACE ROJAS GEORGE KOONCE","address":"135 N 52ND ST","revenueCode":"3202","rentalCategory":null,"units":4,"issuedDate":"2012-04-20","latestIssueDate":"2019-10-07","expirationDate":"2020-02-29","inactiveDate":"2020-04-29"},{"number":"0970153","type":"Rental","status":"Active","businessName":"Kaizon East LLC","legalName":"Kaizon East LLC","address":"135 N 52ND ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":4,"issuedDate":"2025-01-24","latestIssueDate":"2026-02-04","expirationDate":"2027-01-23","inactiveDate":null}],"licenseActivity":[{"number":"0970153","type":"Rental","businessName":"Kaizon East LLC","legalName":"Kaizon East LLC","issuedDate":"2025-01-24","latestIssueDate":"2026-02-04","closureDate":null,"expirationDate":"2027-01-23","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"561493","type":"Rental","businessName":"GRACE ROJAS GEORGE KOONCE","legalName":"GRACE ROJAS GEORGE KOONCE","issuedDate":"2012-04-20","latestIssueDate":"2019-10-07","closureDate":"2020-04-29","expirationDate":"2020-02-29","inactiveDate":"2020-04-29","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"256862","type":"Rental","businessName":"KOONCE HELEN","legalName":"KOONCE HELEN","issuedDate":"2004-02-25","latestIssueDate":"2012-04-03","closureDate":"2012-04-20","expirationDate":"2013-02-28","inactiveDate":"2012-04-20","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-29","units":4,"signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2021, 2022, 2024"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2022","permit activity in 2022, 2024"],"caveat":"This does not show that the property is listed or that a sale is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 131% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $184,300 to $425,100","no permit shown in 2026-2028"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"The record identifies more than one dwelling/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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (1150 FIRST AVENUE SUITE 511, KING OF PRUSSIA PA, 19406).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"lead","level":"verify","title":"Lead compliance is a separate record","finding":"OPA records a 1925 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.","why":"Philadelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.","action":"Request the current lead certificate or City exemption for every dwelling unit.","url":"https://www.phila.gov/documents/lead-and-healthy-homes-resources-for-landlords/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"17 failed, 9 passed, and 2 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Oct 26, 2024.","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":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"2 fire/suppression-related permits matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as multi-family. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 30 historical violations across 9 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}