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08085","mailOut":true,"appeals":[],"taxYears":[{"year":2014,"total":1023.23,"principal":498.27,"interest":271.51,"penalty":108.84},{"year":2015,"total":2028.49,"principal":1554.87,"interest":163.26,"penalty":108.84},{"year":2016,"total":1331.95,"principal":1141.33,"interest":17.12,"penalty":11.41}],"taxNet":4383.67,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":100900,"taxable":70900,"land":8787,"improvement":92113,"taxableLand":8787,"taxableImprovement":62113,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":100900,"taxable":100900,"land":15135,"improvement":85765,"taxableLand":15135,"taxableImprovement":85765,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":100900,"taxable":70900,"land":15135,"improvement":85765,"taxableLand":15135,"taxableImprovement":55765,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":94000,"taxable":54000,"land":14100,"improvement":79900,"taxableLand":14100,"taxableImprovement":39900,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":101100,"taxable":56100,"land":15165,"improvement":85935,"taxableLand":15165,"taxableImprovement":40935,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":101100,"taxable":56100,"land":15165,"improvement":85935,"taxableLand":15165,"taxableImprovement":40935,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":101100,"taxable":56100,"land":15165,"improvement":85935,"taxableLand":15165,"taxableImprovement":40935,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":60000,"taxable":0,"land":12000,"improvement":48000,"taxableLand":0,"taxableImprovement":0,"exemptLand":12000,"exemptImprovement":48000},{"y":2024,"v":60000,"taxable":0,"land":12000,"improvement":48000,"taxableLand":0,"taxableImprovement":0,"exemptLand":12000,"exemptImprovement":48000},{"y":2025,"v":65000,"taxable":0,"land":13000,"improvement":52000,"taxableLand":0,"taxableImprovement":0,"exemptLand":13000,"exemptImprovement":52000},{"y":2026,"v":65000,"taxable":65000,"land":13000,"improvement":52000,"taxableLand":13000,"taxableImprovement":52000,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":234700,"taxable":234700,"land":46940,"improvement":187760,"taxableLand":46940,"taxableImprovement":187760,"exemptLand":0,"exemptImprovement":0}],"taxNow":910,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"CP-2023-005446","date":"2024-08-26","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"LEVEL II ALTERATIONS (NO CHANGE OF OCCUPANCY) FOR RENOVATIONS TO AN EXISTING THREE (3) FAMILY DWELLING AS PER APPROVED PLANS. EXISTING BUILDING NOT REQUIRED TO BE SPRINKLERED. *2018 IEBC REVIEW* **SEPARATE PERMITS REQUIRED FOR ANY MEP WORK**"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2021,"k":"viol","w":"5 L&I violations"},{"y":2022,"k":"viol","w":"8 L&I violations"},{"y":2022,"k":"sale","p":35000},{"y":2022,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2023,"k":"viol","w":"3 L&I violations"},{"y":2023,"k":"insp","w":"Inspection failed ×4"},{"y":2024,"k":"insp","w":"Inspection failed"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"viol","w":"2 L&I violations"},{"y":2025,"k":"insp","w":"L&I: 4 failed, 2 passed"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","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 2023, 2024, 2025"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"post-purchase-work","level":"watch","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 1 permit event matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2022","permit activity in 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 261% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $65,000 to $234,700","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":"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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: CP-2023-005446 (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":"rental-status","level":"verify","title":"Residential form does not establish rental use","finding":"OPA classifies the parcel as multi-family; no active Rental License row matched.","why":"A multi-unit or mixed-use classification does not prove that space is currently rented. If dwelling space is rented, Philadelphia generally requires a current Rental License and related occupancy, tax, violation, and lead compliance.","action":"Confirm actual occupancy first; if any unit is rented, verify the license and legal unit count with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"24 failed, 7 passed, and 7 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Oct 8, 2025.","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":"1 fire/suppression-related permit 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 39 historical violations across 12 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"}]}