{"asOf":"2026-07-25T02:41:37.119Z","block":"100-199 N INDEPENDENCE MALL","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-n-independence-mall","address":"121 N INDEPENDENCE MALL E","parcelNumber":"771750010","source":"https://property.phila.gov/?p=771750010","ownerType":"absentee","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":true,"buildingCode":"WA0","buildingCodeNew":"620","buildingClass":"HSE WORSHIP ALL 1 STY MAS","buildingClassNew":"RELIGIOUS","useLabel":"Place of worship","owner":"KAAL KADOSH MICKVE ISRAEL","coOwner":null,"marketValue":1756100,"landAssessment":228293,"improvementAssessment":1527807,"livableArea":14849,"yearBuilt":1977,"lastSale":{"price":1,"date":"2011-01-26T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.95132433074889,"lng":-75.14782076417075,"geom":{"type":"Polygon","coordinates":[[[-75.148601479,39.951301408],[-75.148555263,39.95151129],[-75.147697046,39.951403524],[-75.147684089,39.951460716],[-75.147118508,39.95139027],[-75.147177605,39.951121139],[-75.148601479,39.951301408]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":null,"baths":null,"stories":null,"lotArea":36942,"zoning":"CMX4","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"44 N 4TH ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1646900,"taxable":0,"land":547300,"improvement":1099600,"taxableLand":0,"taxableImprovement":0,"exemptLand":547300,"exemptImprovement":1099600},{"y":2017,"v":1646900,"taxable":0,"land":547300,"improvement":1099600,"taxableLand":0,"taxableImprovement":0,"exemptLand":547300,"exemptImprovement":1099600},{"y":2018,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2019,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2020,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2021,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2022,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2023,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2024,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2025,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2026,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807},{"y":2027,"v":1756100,"taxable":0,"land":228293,"improvement":1527807,"taxableLand":0,"taxableImprovement":0,"exemptLand":228293,"exemptImprovement":1527807}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"3733","date":"2008-03-27","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2008-03-27","scope":"4/11/08 - TENTS ERECTED ON SITE"},{"number":"3688","date":"2008-03-27","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2008-03-27","scope":"3/28/08 - TENT ERECTED ON SITE"},{"number":"357036","date":"2011-08-09","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2011-10-17","scope":"REPLACE A 22' SECTION OF BROKEN CONDUIT AND WIRE WITH NEW 22' SECTION OF 3/4\" PVC CONDUIT AND #12 COPPER CONDUCTORS TO RE-FEED EXISTING SIGN. 120V, 20A CIRCUIT TO REMAIN AT EXISTING QUAZITE BOX"},{"number":"GM-2023-009460","date":"2023-10-30","work":"Roof Covering Replacement","type":"General Permit Minor","description":"General Permit Minor","status":"Expired","completedDate":"2024-11-15","scope":"EZ PERMIT RE-ROOFING- For the Installation of New Roof Coverings on Exiting Roofs as per attached standard. Deviations from these standards require submission of construction and site plans. Streets Department Permit is required for any sidewalk and street closures. PREP ROOF AS NEEDED • INSTALL 1.5” ISO INSUALTION OVER EXISTING ROOF • MECHCANICALLY ATTACH 45 MIL VERISCO TPO ROOFING SYSTEM TO DECK WALLS AND ALL FLASHING DETAILS • FULLY ADHERE TPO UP ALL WALL LINES • INSTALL NEW DRAIN INSERTS"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2008,"k":"permit","w":"Operations"},{"y":2008,"k":"permit","w":"Operations"},{"y":2011,"k":"permit","w":"Electrical"},{"y":2023,"k":"permit","w":"Roof Covering Replacement"}],"rented":false,"licenses":[{"number":"441566","type":"Hazardous Materials","status":"Inactive","businessName":"KNIGHT ENTERPRISES INC (DBA/EVENT QUIP)","legalName":"KNIGHT ENTERPRISES INC","address":"121 N INDEPENDENCE MALL E","revenueCode":"3335","rentalCategory":null,"units":null,"issuedDate":"2008-04-15","latestIssueDate":"2008-04-15","expirationDate":"2008-04-30","inactiveDate":"2008-07-01"}],"licenseActivity":[{"number":"441566","type":"Hazardous Materials","businessName":"KNIGHT ENTERPRISES INC (DBA/EVENT QUIP)","legalName":"KNIGHT ENTERPRISES INC","issuedDate":"2008-04-15","latestIssueDate":"2008-04-15","closureDate":"2008-07-01","expirationDate":"2008-04-30","inactiveDate":"2008-07-01","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: GM-2023-009460 (Expired). At least one row also carries a completion date, so the City fields conflict.","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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Hazardous Materials #441566: Inactive since Jul 1, 2008","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/"},{"id":"full-tax-exemption","level":"verify","title":"OPA shows a full exemption; its legal basis is unverified","finding":"OPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.","why":"Full OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.","action":"Confirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.","url":"https://www.phila.gov/departments/office-of-property-assessment/tax-exemptions-and-abatements/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as commercial. 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/"}],"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/"}]}