{"asOf":"2026-07-28T19:16:12.721Z","block":"100-199 E COURTLAND ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-e-courtland-st","address":"125 E COURTLAND ST","parcelNumber":"776135000","source":"https://property.phila.gov/?p=776135000","ownerType":"investor","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":"IGLESIA DE DIOS PENTECOSTAL M I MANANTIA","coOwner":null,"marketValue":494700,"landAssessment":64311,"improvementAssessment":430389,"livableArea":8275,"yearBuilt":1935,"lastSale":{"price":494700,"date":"2021-11-29T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.02007881406808,"lng":-75.12363497455621,"geom":{"type":"Polygon","coordinates":[[[-75.123491949,40.020240731],[-75.123357278,40.020223981],[-75.123428427,40.019881864],[-75.123922443,40.019944602],[-75.123856746,40.020249412],[-75.123726854,40.020233256],[-75.123718167,40.020270294],[-75.123491949,40.020240731]]]},"liDistrict":"EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19120","beds":null,"baths":null,"stories":null,"lotArea":17143,"zoning":"RSA5","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"4458 N REESE ST, PHILADELPHIA PA, 19140","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":464100,"taxable":0,"land":157600,"improvement":306500,"taxableLand":0,"taxableImprovement":0,"exemptLand":157600,"exemptImprovement":306500},{"y":2017,"v":464100,"taxable":0,"land":157600,"improvement":306500,"taxableLand":0,"taxableImprovement":0,"exemptLand":157600,"exemptImprovement":306500},{"y":2018,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2019,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2020,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2021,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2022,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2023,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2024,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2025,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2026,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389},{"y":2027,"v":494700,"taxable":0,"land":64311,"improvement":430389,"taxableLand":0,"taxableImprovement":0,"exemptLand":64311,"exemptImprovement":430389}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1017438","date":"2020-01-15","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2020-01-15","scope":"FOR THE ADDITION OF A NEW LOBBY/ACCESS AND ACCESSIBLE RAMP AT THE FRONT OF AN EXISTING DETACHED STRUCTURE, AND THE ALTERATIONS OF EXISTING HIP ROOF. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLAN. FOR USE AS AN EXISTING RELIGIOUS ASSEMBLY."},{"number":"ZP-2020-001999","date":"2020-07-07","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE ERECTION OF A REAR ADDITION, ALTERATIONS TO THE EXISTING CHAPEL ROOF AND EXTENSION OF THE EXISTING DRIVEWAY. SIZE AND LOCATION AS SHOWN IN PLAN."},{"number":"CP-2020-004553","date":"2020-12-21","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Expired","completedDate":"2022-09-29","scope":"FOR THE ERECTION OF A REAR ADDITION, AND INTERIOR ALTERATION TO THE EXISTING CHAPEL, AND EXTENSION OF THE EXISTING DRIVEWAY. SIZE AND LOCATION AS SHOWN IN PLAN."},{"number":"MP-2021-001234","date":"2021-03-02","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Expired","completedDate":"2022-09-29","scope":"EZ PERMIT DUCTWORK & WARM-AIR APPLIANCES - For the installation if New Ductwork, Registers/Grilles/Diffusers, and Warm-Air Appliances as per attached standards. Deviations from these standards require submission of construction and site plans. (Replacement of 4 heat pump heater and air conditioning system of 3 tons each)."}],"storyTag":"New construction","storyDelta":0.3,"timeline":[{"y":2019,"k":"sale","p":380000},{"y":2020,"k":"permit","w":"Zoning/use"},{"y":2020,"k":"permit","w":"New construction, addition, GFA change"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2021,"k":"permit","w":"Addition and/or Alterations"},{"y":2021,"k":"sale","p":494700}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[{"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 2021","permit activity in 2021"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #1017438: COMPLETED.","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":"2 permits not marked completed: CP-2020-004553 (Expired), MP-2021-001234 (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":"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/"}]}