2026 assessment
$316K
OPA value, not a listing price
Commercial property report
60 S 2nd St
2 stories1,422 sqftCMX3built 1900
Property at a glanceCommercial
Individual owner on record
2027 published assessment
$323K
Future roll, not the current tax bill
Location
0 block of S 2nd St
ZIP 19106
Neighborhood area
Old City · Society Hill
Approximate · based on ZIP 19106
Open L&I record
Open City history ↗2 violation rows marked OPEN in 1 active case
The actual City titles, code sections, case posture, and latest recorded inspections are shown here instead of only an aggregate count.
Case CF-2026-092844
IN VIOLATIONNotice Of Violation
- Exit Sign Illumination
F-1104.3 - Unapproved Conditions
F-604.6
OPEN is the status in the fetched L&I file, not a new inspection by BlockReport. Read the notice for the cited condition and required correction, then verify the live case with L&I.
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $322,600. It is not yet the billed-year tax basis.
- OPA assessment · 2016$388K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$388K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$393K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$284K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$284K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$284K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$284K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$310K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$310K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$316K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$316K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$323K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- L&I violation · 2015-05-11EXT ADDRESS NUMBERSA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2015-05-11CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2026-07-22EXIT SIGN ILLUMINATIONA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2026-07-22UNAPPROVED CONDITIONSA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2026-07-22L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2026-07-22L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2006-04-13BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2015-06-19CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2014-04-03TOTO INC: Dumpster License - Public ROW L&I license filing initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2004-04-17TOTO INC: Food Preparing and Serving business license initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- Certification · 2021-08-19Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-02-08Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2022-08-23Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2023-02-21Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2023-08-16Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-02-19Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-08-08Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-02-10Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-08-11Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2026-02-09Special Hazards CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
Property assessmentAssessmentL&I violationInspectionLicenseCertification
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record20 events · exact dates, newest first
- L&I violationEXIT SIGN ILLUMINATION
- L&I violationUNAPPROVED CONDITIONS
- InspectionL&I investigation
- InspectionL&I investigation
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- CertificationSpecial Hazards Certification
- InspectionCI INSP
- L&I violationEXT ADDRESS NUMBERS
- InspectionCI INSP
- LicenseTOTO INC: Dumpster License - Public ROW L&I license filing initially issued
- InspectionBC INSP (likely: building-code inspection)
- LicenseTOTO INC: Food Preparing and Serving business license initially issued
Verify the public record
Property tax
$4,426/year estimated property tax
2026 taxable assessment $316,200 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $322,600. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 8826091002026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
Where the record looks off
Conflicts in City paperwork. Flags on the data, not the property.
"Built 1900" is usually a placeholder
Philadelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
Property report
Commercial property
Commercial, recorded in the City's commercial category. The public record and owner trail follow.
2 open violations
What it is
Commercial
Rest'Rnt W/O Bar Masonry
Owner
Individual owner on record
Individual name redacted
$ / sq ft
$227
above the $151 median for 7,668 commercial parcels citywide
Corridor
Old City
city commercial corridor
Interior area
1,422 sqft
Lot size
711 sqft
Stories
2
Built
1900
Zoning
CMX3
Block context
0 block of S 2nd St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 58 S 2nd St · 62 S 2nd St
L&I license dates · data through Jul 25, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
TOTO INCActive
Food Preparing and Serving · Initial issue date Apr 17, 2004 · Filed expiration Apr 30, 2027
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 19 dated rows
- ViolationEXIT SIGN ILLUMINATION
Case CF-2026-092844 · Violation VI-2026-056207 · Code F-1104.3 · OPEN
The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.
- ViolationUNAPPROVED CONDITIONS
Case CF-2026-092844 · Violation VI-2026-056208 · Code F-604.6 · OPEN
The individual violation row was marked open in the assembled City file; verify the live notice and any later inspection.
- InvestigationL&I investigation
Case CF-2026-092844 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- CertificationSpecial Hazards Certification
Certification BC-2026-003572 · Certified
Expires 2027-02-09
- CertificationSpecial Hazards Certification
Certification BC-2025-021030 · Certified
Expires 2026-08-11
- CertificationSpecial Hazards Certification
Certification BC-2025-003507 · Certified
Expires 2026-02-10
- CertificationSpecial Hazards Certification
Certification BC-2024-022404 · Certified
Expires 2025-08-08
- CertificationSpecial Hazards Certification
Certification BC-2024-004469 · Certified
Expires 2025-02-19
- CertificationSpecial Hazards Certification
Certification BC-2023-016878 · Certified
Expires 2024-08-16
- CertificationSpecial Hazards Certification
Certification BC-2023-003912 · Certified
Expires 2024-02-21
- CertificationSpecial Hazards Certification
Certification BC-2022-011653 · Certified
Expires 2023-08-23
- CertificationSpecial Hazards Certification
Certification BC-2022-001583 · Certified
Expires 2023-02-08
- CertificationSpecial Hazards Certification
Certification BC-2021-003303 · Certified
Expires 2022-08-19
- InvestigationCI INSP
Case 479816 · PASSED
The cited inspection visit was marked passed.
- ViolationEXT ADDRESS NUMBERS
Case 479816 · Violation 3555425 · Code FC-505.1/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 479816 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- License issue eventTOTO INC: Dumpster License - Public ROW L&I license filing initially issued
License 606489 · Active
License event. Registration does not prove present operation or storefront occupancy.
- InvestigationBC INSP (likely: building-code inspection)
Case 59287 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- License issue eventTOTO INC: Food Preparing and Serving business license initially issued
License 206221 · Active
License event. Registration does not prove present operation or storefront occupancy.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 26, 2026, 9:08 PM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)