{"asOf":"2026-07-26T02:42:08.119Z","block":"0-99 W PENN ST","blockUrl":"https://philadelphia.blockreport.homes/block/0-99-w-penn-st","address":"23 W PENN ST","parcelNumber":"776229120","source":"https://property.phila.gov/?p=776229120","ownerType":"absentee","kind":"commercial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"JM0","buildingCodeNew":null,"buildingClass":"AMUS REC COMPLEX MASONRY","buildingClassNew":null,"useLabel":"Commercial","owner":"YASSEN JACQULYN","coOwner":null,"marketValue":697200,"landAssessment":90636,"improvementAssessment":606564,"livableArea":null,"yearBuilt":null,"lastSale":{"price":523585,"date":"2022-02-02T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.031971767949294,"lng":-75.17007463964784,"geom":null,"liDistrict":"NORTH","certifications":[{"number":"BC-2021-002900","type":"Special Hazards Certification","inspectionDate":"2021-07-16","result":"Certified","expirationDate":"2022-07-16","buildingId":"1155075"},{"number":"BC-2023-009810","type":"Special Hazards Certification","inspectionDate":"2023-05-02","result":"Certified","expirationDate":"2024-05-02","buildingId":"1155075"},{"number":"BC-2024-008111","type":"Fire Alarm Certification","inspectionDate":"2023-10-09","result":"Certified","expirationDate":"2024-10-09","buildingId":"1155075"},{"number":"BC-2023-022424","type":"Special Hazards Certification","inspectionDate":"2023-10-31","result":"Certified","expirationDate":"2024-10-31","buildingId":"1155075"},{"number":"BC-2024-012246","type":"Special Hazards Certification","inspectionDate":"2024-04-30","result":"Certified","expirationDate":"2025-04-30","buildingId":"1155075"},{"number":"BC-2024-029535","type":"Special Hazards Certification","inspectionDate":"2024-10-31","result":"Certified","expirationDate":"2025-10-31","buildingId":"1155075"},{"number":"BC-2025-011767","type":"Special Hazards Certification","inspectionDate":"2025-04-30","result":"Certified","expirationDate":"2026-04-30","buildingId":"1155075"},{"number":"BC-2025-031774","type":"Special Hazards Certification","inspectionDate":"2025-12-04","result":"Certified","expirationDate":"2026-12-04","buildingId":"1155075"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19144","beds":null,"baths":null,"stories":null,"lotArea":12036,"zoning":"CMX2.5","grade":null,"basement":null,"heater":null,"centralAir":null,"extCond":null,"intCond":null,"garage":null,"homestead":false,"mail":"1115 N GERMANTOWN AVE UNIT B, PHILADELPHIA PA, 19123","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2026,"v":697200,"taxable":0,"land":90636,"improvement":606564,"taxableLand":0,"taxableImprovement":0,"exemptLand":90636,"exemptImprovement":606564},{"y":2027,"v":697200,"taxable":0,"land":90636,"improvement":606564,"taxableLand":0,"taxableImprovement":0,"exemptLand":90636,"exemptImprovement":606564}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"1034006","date":"2020-02-19","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2022-01-28","scope":"FOR THE ERECTION OF A THREE (3) STORY ADDITION AND LEVEL III INTERIOR ALTERATIONS AS PER APPROVED PLANS. FOR USE AS A COMMUNITY CENTER AND DAYCARE. ENTIRE BUILDING TO BE FULLY SPRINKLERED. SEPARATE PERMIT REQUIRED FOR ANY MEP AND FIRE SUPPRESSION WORK."},{"number":"EP-2020-001993","date":"2020-06-30","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-06-23","scope":"INSTALL A 1200 AMP SERVICE,FEEDERS AND PANELS,FIRE PUMP SERVICE, WIRING OF LIGHTS , SWITCHES , CONTRPLS RECEPTACLES, AND HVAC EQUIPMENT NO FIRE ALARM WORK. Building Permit 1034006 AS PER THE 2017 NEC."},{"number":"MP-2020-000374","date":"2020-07-07","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-10-07","scope":"PARTIAL DEMOLITION OF EXISTING DUCTWORK AND MECHANICAL PIPING PER PLANS; INSTALLATION OF NEW MECHANICAL SYSTEM TO INCLUDE DUCTWORK, INSTALLATION OF GRILLES, REGISTERS, DIFFUSERS, ASSOCIATED PIPING AND OTHER EQUIPMENT / DEVICES PER PLANS .TO ACCOMMODATE THE 1st,2nd and 3rd FLOOR OF AN EXISTING BUILDING. ALL WORK TO BE DONE PER APPROVED PLANS IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK ALL. **SEPARATE PERMITS REQUIRED FOR ALL ELECTRICAL AND PLUMBING WORK**."},{"number":"MP-2020-000420","date":"2020-07-07","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-10-07","scope":"FOR THE INSTALLATION OF TWO (2) TYPE I COMMERCIAL COOKING HOODS (7'-0\") & (4'-0\") PER PLANS. **IMC 2018** **SEPARATE PERMIT REQUIRED FOR FIRE SUPPRESSION SYSTEM**"},{"number":"EP-2020-007586","date":"2020-12-14","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2021-06-23","scope":"Installation of EVACS fire alarm system& devices, cabling and control panel in accordance with APPROVED DRAWINGS and codes as per 2016 nfpa72."},{"number":"FP-2021-000607","date":"2021-03-05","work":"Addition and/or Alterations","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2021-09-07","scope":"EZ STANDARD KITCHEN FIRE SUPPRESSION- For the installation of New Wet Chemical Kitchen Fire Suppression System as per attached standard. Deviations from these standards require submission of construction and site plans. INSTALL ANSUL SYSTEM PER UL 300 (MP-2020-000420)"},{"number":"ZP-2020-009055","date":"2021-03-08","work":"Signs (Accessory / Non-Accessory)","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE INSTALLATION OF ONE (1) FLAT WALL SIGN WITH STATIC ILLUMINATION (SIGN 1) AND ONE (1) NON-ILLUMINATED FLAT WALL SIGN (SIGN 2) (SIZE AND LOCATION AS SHOWN ON PLANS)"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2020,"k":"permit","w":"Addition and/or Alterations"},{"y":2020,"k":"permit","w":"Addition and/or Alterations"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2021,"k":"permit","w":"Addition and/or Alterations"},{"y":2021,"k":"permit","w":"Signs (Accessory / Non-Accessory)"}],"rented":false,"licenses":[{"number":"943691","type":"Food Preparing and Serving (30+ SEATS)","status":"Active","businessName":"Boys & Girls Clubs of Philadelphia","legalName":"Boys & Girls Clubs of Philadelphia","address":"23 W PENN ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2024-02-07","latestIssueDate":"2026-03-16","expirationDate":"2027-02-06","inactiveDate":null}],"licenseActivity":[{"number":"943691","type":"Food Preparing and Serving (30+ SEATS)","businessName":"Boys & Girls Clubs of Philadelphia","legalName":"Boys & Girls Clubs of Philadelphia","issuedDate":"2024-02-07","latestIssueDate":"2026-03-16","closureDate":null,"expirationDate":"2027-02-06","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"building-certifications","level":"attention","title":"A life-safety certification appears expired","finding":"Special Hazards Certification: Certified through Dec 4, 2026; Fire Alarm Certification: Certified through Oct 9, 2024","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Request the correction/reinspection and current filed certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"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/"}]}