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E 79TH ST APT 3C, NEW YORK NY, 10075","mailOut":true,"appeals":[],"taxYears":[{"year":2015,"total":156.99,"principal":0,"interest":0,"penalty":51.6},{"year":2016,"total":795.03,"principal":636.57,"interest":12.29,"penalty":7.58}],"taxNet":952.02,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":194100,"taxable":119700,"land":52383,"improvement":141717,"taxableLand":52383,"taxableImprovement":67317,"exemptLand":0,"exemptImprovement":74400},{"y":2017,"v":194100,"taxable":119700,"land":29115,"improvement":164985,"taxableLand":29115,"taxableImprovement":90585,"exemptLand":0,"exemptImprovement":74400},{"y":2018,"v":194100,"taxable":119700,"land":29115,"improvement":164985,"taxableLand":29115,"taxableImprovement":90585,"exemptLand":0,"exemptImprovement":74400},{"y":2019,"v":203100,"taxable":119700,"land":30465,"improvement":172635,"taxableLand":30465,"taxableImprovement":89235,"exemptLand":0,"exemptImprovement":83400},{"y":2020,"v":204000,"taxable":119700,"land":30600,"improvement":173400,"taxableLand":30600,"taxableImprovement":89100,"exemptLand":0,"exemptImprovement":84300},{"y":2021,"v":204000,"taxable":119700,"land":30600,"improvement":173400,"taxableLand":30600,"taxableImprovement":89100,"exemptLand":0,"exemptImprovement":84300},{"y":2022,"v":204000,"taxable":119700,"land":30600,"improvement":173400,"taxableLand":30600,"taxableImprovement":89100,"exemptLand":0,"exemptImprovement":84300},{"y":2023,"v":241600,"taxable":119700,"land":48320,"improvement":193280,"taxableLand":48320,"taxableImprovement":71380,"exemptLand":0,"exemptImprovement":121900},{"y":2024,"v":241600,"taxable":119700,"land":48320,"improvement":193280,"taxableLand":48320,"taxableImprovement":71380,"exemptLand":0,"exemptImprovement":121900},{"y":2025,"v":288900,"taxable":119700,"land":57780,"improvement":231120,"taxableLand":57780,"taxableImprovement":61920,"exemptLand":0,"exemptImprovement":169200},{"y":2026,"v":288900,"taxable":188900,"land":57780,"improvement":231120,"taxableLand":57780,"taxableImprovement":131120,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":290200,"taxable":190200,"land":58040,"improvement":232160,"taxableLand":58040,"taxableImprovement":132160,"exemptLand":0,"exemptImprovement":100000}],"taxNow":2644,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"RP-2025-006916","date":"2025-07-18","work":"Make Safe Permit For RP","type":"Residential Building","description":"Residential Building Permit","status":"Completed","completedDate":"2025-08-18","scope":"MAKE SAFE PERMIT TO COMPLY WITH CF-2020-030605 TO INCLUDE PARTIAL DEMO AND REPAIRS/REPLACEMENT OF EXTERIOR PORCH, COLUMNS, ROOF, FLOOR JOIST AND FRAMING PER APPROVED PLANS AND IN ACCORDANCE WITH CODE BULLETIN PM-1801. LICENSED PA PROFESSIONAL ENGINEER IS REQUIRED TO MONITOR REPAIRS MADE UNDER THIS PERMIT. THE ENGINEER MUST SUBMIT A SEALED STATEMENT TO THE DEPARTMENT CONFIRMING THAT THE STRUCTURE IS IN SOUND CONDITION AT COMPLETION. SEPARATE PERMITS REQUIRED FOR ADDITIONAL ALTERATIONS NOT ADDRESSED IN APPROVED PLANS."},{"number":"RP-2025-007808","date":"2025-09-12","work":"Addition and/or Alteration","type":"Residential Building","description":"Residential Building Permit","status":"Issued","completedDate":null,"scope":"FOR INTERIOR AND EXTERIOR ALTERATIONS TO AN EXISTING SEMI-DETACHED STRUCTURE USED AS A SINGLE-FAMILY DWELLING AS PER BUILDING APPLICATION/PLAN."},{"number":"MP-2025-004704","date":"2025-09-17","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Issued","completedDate":null,"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. Installing two units, one in the basement and one in the attic. One furnace is 60K BTU and the other will be 80K BTU, AC will be 2.5 tons and 3 tons, ductwork and one return for each unit, and a total of 20 diffusers throughout the house. Outdoor units will be on the concrete slab."},{"number":"PP-2025-012654","date":"2025-10-13","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Issued","completedDate":null,"scope":"Replace main drain, 5 lav sinks, 5 toilets, 4 showers, 1 kitchen, 1 laundry box"},{"number":"EP-2025-009413","date":"2025-10-23","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":null,"scope":"Provide new wiring through-out according to the NEC Standard with hardwired smoke detectors. Provide new 200 amp service with installation of arc-fault breakers."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2020,"k":"viol","w":"9 L&I violations incl UNSAFE STRUCTURE"},{"y":2022,"k":"viol","w":"7 L&I violations"},{"y":2022,"k":"insp","w":"L&I: 3 failed, 1 passed"},{"y":2023,"k":"insp","w":"Inspection failed ×2"},{"y":2024,"k":"insp","w":"Inspection failed ×4"},{"y":2025,"k":"sale","p":100000},{"y":2025,"k":"permit","w":"Make Safe Permit For RP"},{"y":2025,"k":"insp","w":"L&I: 3 failed, 1 passed"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Addition and/or Alterations"},{"y":2025,"k":"permit","w":"Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","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":["5 open L&I violations","$5,561 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2021, 2022, 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":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 5 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2025","permit activity in 2025"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"4 permits not marked completed: RP-2025-007808 (Issued), MP-2025-004704 (Issued), PP-2025-012654 (Issued), EP-2025-009413 (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":"violations","level":"attention","title":"5 open L&I violations","finding":"26 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":"$5,561.30 was recorded in the City’s 2022-06 delinquency snapshot for 2018–2021.","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":"26 failed, 3 passed, and 4 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Aug 13, 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":"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"}]}