{"asOf":"2026-07-24T02:31:45.920Z","block":"500-599 S 45TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/500-599-s-45th-st","address":"540 S 45TH ST","parcelNumber":"461150600","source":"https://property.phila.gov/?p=461150600","ownerType":"owner-occupied","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"R50","buildingCodeNew":"24","buildingClass":"ROW B/GAR 3 STY MASONRY","buildingClassNew":"ROW PORCH FRONT","useLabel":"House","owner":"LIN IRENE","coOwner":"LIN JEFFREY","marketValue":885700,"landAssessment":177140,"improvementAssessment":708560,"livableArea":2101,"yearBuilt":1925,"lastSale":{"price":486000,"date":"2013-12-17T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94935329994425,"lng":-75.21322000373658,"geom":{"type":"Polygon","coordinates":[[[-75.21341892,39.949356061],[-75.213409509,39.949399472],[-75.213021522,39.949350594],[-75.21303016,39.949307132],[-75.21341892,39.949356061]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19104","beds":null,"baths":null,"stories":3,"lotArea":1760,"zoning":"RSA5","grade":"B-","basement":"F","heater":"A","centralAir":true,"extCond":"4","intCond":"3","garage":1,"homestead":true,"mail":"540 S 45TH ST, PHILADELPHIA PA, 19104","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":439000,"taxable":409000,"land":55264,"improvement":383736,"taxableLand":55264,"taxableImprovement":353736,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":439000,"taxable":409000,"land":65850,"improvement":373150,"taxableLand":65850,"taxableImprovement":343150,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":439000,"taxable":409000,"land":65850,"improvement":373150,"taxableLand":65850,"taxableImprovement":343150,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":520000,"taxable":480000,"land":78000,"improvement":442000,"taxableLand":78000,"taxableImprovement":402000,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":520000,"taxable":475000,"land":78000,"improvement":442000,"taxableLand":78000,"taxableImprovement":397000,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":520000,"taxable":475000,"land":78000,"improvement":442000,"taxableLand":78000,"taxableImprovement":397000,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":520000,"taxable":475000,"land":78000,"improvement":442000,"taxableLand":78000,"taxableImprovement":397000,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":594000,"taxable":514000,"land":118800,"improvement":475200,"taxableLand":118800,"taxableImprovement":395200,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":594000,"taxable":514000,"land":118800,"improvement":475200,"taxableLand":118800,"taxableImprovement":395200,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":594000,"taxable":494000,"land":118800,"improvement":475200,"taxableLand":118800,"taxableImprovement":375200,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":594000,"taxable":494000,"land":118800,"improvement":475200,"taxableLand":118800,"taxableImprovement":375200,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":885700,"taxable":785700,"land":177140,"improvement":708560,"taxableLand":177140,"taxableImprovement":608560,"exemptLand":0,"exemptImprovement":100000}],"taxNow":6915,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"104561","date":"2007-09-21","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2008-03-25","scope":"INSTALL 45 DUPL RECEPTS, 20 SWS, 6 GFI, 17 LT FXTS. (WEST DIST)"},{"number":"415474","date":"2012-07-10","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2013-01-28","scope":"INTERIOR/EXTERIOR ALTERATIONS TO INCLUDE REMOVING SMOKE DAMAGED PLASTER AND INSULATION FROM THE HOME AND REPLACE (APPROX. 1,000 SQ. FT.) AND REPLACE THE EXTERIOR SIDING AT THE REAR OF THE HOME (APPROX. 1,000 SQ. FT.). APPLICANT AGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR/EXTERIOR ALTERATIONS, DATED JANUARY 2011. DEVIATION FROM THE STANDARD WILL RESULT IN REVOCATION OF THIS PERMIT AND IMPOSITION OF FURTHER PENALTIES."},{"number":"418832","date":"2012-08-15","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2012-08-15","scope":"INSTALL STEEL DECK FOR SFD."},{"number":"419386","date":"2012-08-15","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2012-09-25","scope":"INSTALL STEEL DECK FOR SFD."},{"number":"677204","date":"2016-03-17","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-04-07","scope":"REPLACE FULL WATER SERVICE PA20160693603 (SFD)SELF CERTIFICATION'S ARE NO LONGER PERMITTED\",\"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FT IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""},{"number":"678947","date":"2016-03-24","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2016-09-02","scope":"INT/EXT EZ ALT EZ PERMIT STANDARD ALTERATIONS- FOR ALTERATIONS TO AN EXISTING ONE FAMILY DWELLING AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"680952","date":"2016-04-01","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2016-08-23","scope":"WIRE NEW OUTLETS,SWITCHES AND LIGHTS FOR KITCHEN,8 OUTLETS,6 LIGHTS AND 3 SWITCHES PER 2008 NEC (SFD)WEST DISTRICT"},{"number":"693913","date":"2016-05-20","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-08-06","scope":"1 KITCHEN SINK - THE INSTALLATION WILL COMPY WITH THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"RP-2024-008483","date":"2024-09-05","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2025-03-26","scope":"interior renovation of an existing single family attached structure; details as shown on the plans."},{"number":"PP-2024-015589","date":"2024-11-20","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2025-03-25","scope":"Basement laundry and bathroom: - Others to dig up floor - Relocate drain and water lines for new fixture locations - Install new shut-off valves for fixtures - Install new stand-pipe for washing machine drain line - Install new fixtures in bathroom and laundry; 1 toilet, 1 sink, 1 washer/dryer - Run new vent line for bathroom fixtures 3rd fl bathroom renovation - Run drain and water lines to new fixture locations - Install new shut-off valves for fixtures - Install new toilet, sink, tub/shower - Install new bar-sink outside of bathroom"},{"number":"EP-2024-011197","date":"2024-11-21","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2025-03-25","scope":"Interior wire renovations to the basement, 1st and 3rd floor to include switches, receptacles, fixtures and relocate basement subpanel with existing wire."},{"number":"MP-2024-005950","date":"2024-12-26","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2025-03-25","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- For the installation of New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. No penetrations to fire-rated assemblies"},{"number":"PP-2025-006621","date":"2025-05-21","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Issued","completedDate":null,"scope":"Excavate and replace the broken section of the house drain"}],"storyTag":"Renovated & sold on","storyDelta":1.21,"timeline":[{"y":2012,"k":"permit","w":"Zoning"},{"y":2012,"k":"permit","w":"Major alteration"},{"y":2013,"k":"sale","p":486000},{"y":2016,"k":"permit","w":"Plumbing"},{"y":2016,"k":"permit","w":"Major alteration"},{"y":2016,"k":"permit","w":"Electrical"},{"y":2016,"k":"permit","w":"Plumbing"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"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":2025,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["5 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 49% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $594,000 to $885,700","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: PP-2025-006621 (Issued).","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":"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"}]}