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07035","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":109400,"taxable":109400,"land":29345,"improvement":80055,"taxableLand":29345,"taxableImprovement":80055,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":109400,"taxable":109400,"land":18051,"improvement":91349,"taxableLand":18051,"taxableImprovement":91349,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":109400,"taxable":109400,"land":18051,"improvement":91349,"taxableLand":18051,"taxableImprovement":91349,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":133100,"taxable":133100,"land":21962,"improvement":111138,"taxableLand":21962,"taxableImprovement":111138,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":127500,"taxable":127500,"land":21038,"improvement":106462,"taxableLand":21038,"taxableImprovement":106462,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":127500,"taxable":127500,"land":21038,"improvement":106462,"taxableLand":21038,"taxableImprovement":106462,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":127500,"taxable":127500,"land":21038,"improvement":106462,"taxableLand":21038,"taxableImprovement":106462,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":192800,"taxable":192800,"land":38560,"improvement":154240,"taxableLand":38560,"taxableImprovement":154240,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":192800,"taxable":192800,"land":38560,"improvement":154240,"taxableLand":38560,"taxableImprovement":154240,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":227000,"taxable":227000,"land":45400,"improvement":181600,"taxableLand":45400,"taxableImprovement":181600,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":227000,"taxable":227000,"land":45400,"improvement":181600,"taxableLand":45400,"taxableImprovement":181600,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":222300,"taxable":222300,"land":44460,"improvement":177840,"taxableLand":44460,"taxableImprovement":177840,"exemptLand":0,"exemptImprovement":0}],"taxNow":3178,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"498678","date":"2013-10-04","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2015-02-02","scope":"REPAIR PRCH AND FLOOR FRONT PORCH ROOF AND KITCHEN WALL AND REAR SHED.."},{"number":"506569","date":"2013-11-19","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"INSTALL 20 RECEPTS, 10 FIXTURES, 10 SWITCHES, 5 SMOKE DECTECTORS AS PER 2008 NEC (NORTH DISTRICT)"},{"number":"534268","date":"2014-05-02","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2014-08-05","scope":"MAKE SAFE PERMIT TO COMPLY VIOLATION #215403."},{"number":"545255","date":"2014-06-25","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"EXPIRED","completedDate":null,"scope":"INTERIOR ALTERATIONS TO A SINGLE FAMILY DWELLING. APPLICANTS AGGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR DATED FEBRUARY 2007. ANY DEVIATIONS FROM THIS STANDARD WILL RESULT IN THE REVOCATION OF THIS PERMIT AND THE IMPOSITION OF FURTHER PENALTIES"},{"number":"546090","date":"2014-06-27","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2015-02-04","scope":"WATER & DRAINS 3 LAVS,3 WC,2 TUBS,1 KS AND 1 WM (SFD)"},{"number":"546900","date":"2014-07-02","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2015-10-29","scope":"TOTAL REWIRE PER 2008 NEC (SFD)*NO SERVICE*"},{"number":"553106","date":"2014-08-06","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2015-02-04","scope":"INTERIOR ALTERATIONS - SINGLE FAMILY DWELLING - APPLICANT AGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR ALTERATIONS. SEPARATE PERMITS REQUIRED FOR PLUMBING, ELECTRIC AND HVAC."}],"storyTag":"Renovated & sold on","storyDelta":2.64,"timeline":[{"y":2014,"k":"permit","w":"Plumbing"},{"y":2014,"k":"permit","w":"Electrical"},{"y":2014,"k":"permit","w":"Major alteration"},{"y":2016,"k":"sale","p":200000},{"y":2019,"k":"viol","w":"L&I violation"},{"y":2022,"k":"viol","w":"L&I violation"},{"y":2022,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2023,"k":"viol","w":"7 L&I violations"},{"y":2023,"k":"insp","w":"Inspection failed ×5"},{"y":2024,"k":"insp","w":"Inspection passed"},{"y":2026,"k":"viol","w":"2 L&I violations"},{"y":2026,"k":"insp","w":"Inspection failed ×2"}],"rented":false,"licenses":[{"number":"627886","type":"Vacant Residential Property / Lot","status":"Closed","businessName":"SAMUEL PETER","legalName":"SAMUEL PETER","address":"110 W WASHINGTON LN","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2014-05-07","latestIssueDate":"2015-04-03","expirationDate":"2016-02-29","inactiveDate":null}],"licenseActivity":[{"number":"627886","type":"Vacant Residential Property / Lot","businessName":"SAMUEL PETER","legalName":"SAMUEL PETER","issuedDate":"2014-05-07","latestIssueDate":"2015-04-03","closureDate":"2016-02-29","expirationDate":"2016-02-29","inactiveDate":null,"status":"Closed","statusLabel":"Closed","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"record-pressure","level":"strong","title":"Records to verify together","summary":"Several independent, separately dated records stack up here and deserve prompt verification.","evidence":["7 open L&I violations","$6,580 appeared in the City's June 2022 delinquency snapshot","failed L&I inspection activity in 2023, 2026"],"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 51% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $127,500 to $192,800","no permit shown in 2022-2024"],"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: 545255 (EXPIRED).","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":"violations","level":"attention","title":"7 open L&I violations","finding":"40 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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$6,579.73 was recorded in the City’s 2022-06 delinquency snapshot for 2017–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"34 failed, 8 passed, and 8 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Jul 14, 2026.","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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Vacant Residential Property / Lot #627886: Closed","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"}],"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"}]}