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MASTER STREET, PHILADELPHIA PA, 19121","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":84500,"taxable":0,"land":11330,"improvement":73170,"taxableLand":0,"taxableImprovement":0,"exemptLand":11330,"exemptImprovement":73170},{"y":2017,"v":84500,"taxable":0,"land":50700,"improvement":33800,"taxableLand":0,"taxableImprovement":0,"exemptLand":50700,"exemptImprovement":33800},{"y":2018,"v":84500,"taxable":0,"land":50700,"improvement":33800,"taxableLand":0,"taxableImprovement":0,"exemptLand":50700,"exemptImprovement":33800},{"y":2019,"v":84400,"taxable":0,"land":50640,"improvement":33760,"taxableLand":0,"taxableImprovement":0,"exemptLand":50640,"exemptImprovement":33760},{"y":2020,"v":87300,"taxable":0,"land":52380,"improvement":34920,"taxableLand":0,"taxableImprovement":0,"exemptLand":52380,"exemptImprovement":34920},{"y":2021,"v":87300,"taxable":0,"land":52380,"improvement":34920,"taxableLand":0,"taxableImprovement":0,"exemptLand":52380,"exemptImprovement":34920},{"y":2022,"v":87300,"taxable":87300,"land":52380,"improvement":34920,"taxableLand":52380,"taxableImprovement":34920,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":49400,"taxable":49400,"land":9800,"improvement":39600,"taxableLand":9800,"taxableImprovement":39600,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":49400,"taxable":49400,"land":9800,"improvement":39600,"taxableLand":9800,"taxableImprovement":39600,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":260200,"taxable":260200,"land":260200,"improvement":0,"taxableLand":260200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":260200,"taxable":260200,"land":260200,"improvement":0,"taxableLand":260200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":175700,"taxable":175700,"land":175700,"improvement":0,"taxableLand":175700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0}],"taxNow":3642,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"226951","date":"2009-08-06","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2009-08-06","scope":"FOR THE DEMOLITION OF A REAR ONE (1) STORY PORTION OF AN EXISTING THREE (3) STORY ATTACHED STRUCTURE. SIZE AND LOCATION AS SHOWN IN THE APPLICATION."},{"number":"228363","date":"2009-08-06","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2009-08-06","scope":"FOR A THREE (3) FAMILY DWELLING."},{"number":"DP-2021-002079","date":"2021-10-13","work":"Minor Demolition","type":"Demolition","description":"Demolition Permit","status":"Completed","completedDate":"2022-02-25","scope":"Sub Demolition Permit for CF-2021-100176 for the complete demo of a sfd as part of city of Philadelphia demolition program. Add'l specs: 2 stucco c/w 1621 and 1625 Master st. erosion control mat with top soil and seed to be completed by 3rd party contractor"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2009,"k":"permit","w":"Zoning"},{"y":2009,"k":"permit","w":"Use"},{"y":2014,"k":"viol","w":"L&I violation"},{"y":2016,"k":"viol","w":"2 L&I violations"},{"y":2016,"k":"insp","w":"Inspection failed"},{"y":2018,"k":"viol","w":"3 L&I violations incl UNSAFE STRUCTURE"},{"y":2018,"k":"insp","w":"Inspection failed"},{"y":2019,"k":"insp","w":"Inspection failed"},{"y":2021,"k":"viol","w":"9 L&I violations"},{"y":2021,"k":"insp","w":"L&I: 2 failed, 1 passed"},{"y":2021,"k":"permit","w":"Minor Demolition"},{"y":2022,"k":"demo"}],"rented":false,"licenses":[{"number":"633410","type":"Vacant Residential Property / Lot","status":"Active","businessName":"GAUDENZIA FOUNDATION INC","legalName":"GAUDENZIA FOUNDATION INC","address":"1623 MASTER ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2014-06-26","latestIssueDate":"2026-01-12","expirationDate":"2027-02-28","inactiveDate":null}],"licenseActivity":[{"number":"633410","type":"Vacant Residential Property / Lot","businessName":"GAUDENZIA FOUNDATION INC","legalName":"GAUDENZIA FOUNDATION INC","issuedDate":"2014-06-26","latestIssueDate":"2026-01-12","closureDate":null,"expirationDate":"2027-02-28","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","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":["5 open L&I violations","failed L&I inspection activity in 2021"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 427% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $49,400 to $260,200","no permit shown in 2024-2026"],"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":"Use permit #228363: COMPLETED.","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":"violations","level":"attention","title":"5 open L&I violations","finding":"20 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"11 failed, 3 passed, and 4 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Nov 12, 2021.","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/"}],"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/"}]}