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07102","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":852500,"taxable":0,"land":600000,"improvement":252500,"taxableLand":0,"taxableImprovement":0,"exemptLand":600000,"exemptImprovement":252500},{"y":2017,"v":852500,"taxable":0,"land":600000,"improvement":252500,"taxableLand":0,"taxableImprovement":0,"exemptLand":600000,"exemptImprovement":252500},{"y":2018,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2019,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2020,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2021,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2022,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2023,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2024,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2025,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2026,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569},{"y":2027,"v":908700,"taxable":0,"land":118131,"improvement":790569,"taxableLand":0,"taxableImprovement":0,"exemptLand":118131,"exemptImprovement":790569}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"276725","date":"2010-05-04","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2010-06-09","scope":"REAPIR DAMAGED FRONT WALL: REPLACE APPROX 560 SQ. FT WITH NEW MASONRY TO MATCH ORIGINAL.APPLY CEMENT STUCCO TO THE FRONT WALL.INSTALL NEW ROOF COVERING.REPAIR INTERIOR DAMAGE TO THE FRONT WALL AREA"},{"number":"444863","date":"2012-12-21","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2013-07-12","scope":"REPLACE 14 WINDOWS IN EXISTING OPENINGS. NEW WINDOWS MUST COMPLY WITH ALL GLAZING REQUIREMENTS OF THE 2009 INTERNATIONAL ENERGY CONSERVATION CODE. .35 U-FACTOR OR BETTER."}],"storyTag":"Improved","storyDelta":0.21,"timeline":[{"y":2004,"k":"insp","w":"Inspection failed"},{"y":2010,"k":"permit","w":"Major alteration"},{"y":2010,"k":"viol","w":"L&I violation"},{"y":2010,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2012,"k":"sale","p":825000},{"y":2012,"k":"permit","w":"Alteration"},{"y":2013,"k":"viol","w":"2 L&I violations"},{"y":2014,"k":"viol","w":"5 L&I violations"},{"y":2015,"k":"sale","p":1000000},{"y":2019,"k":"viol","w":"3 L&I violations"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"2 failed, 1 passed, and 1 CLOSED investigation outcome are in the fetched history; the latest dated visit was PASSED on Jun 9, 2010.","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":"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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 11 historical violations across 5 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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/"}]}