{"asOf":"2026-07-29T06:35:54.027Z","block":"400-499 N 8TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-n-8th-st","address":"426-40 N 8TH ST","parcelNumber":"781558100","source":"https://property.phila.gov/?p=781558100","ownerType":"absentee","kind":"commercial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"ZE0","buildingCodeNew":"241","buildingClass":"MISC ADMIN BLDG MASONRY","buildingClassNew":"OFFICE BLDNG - Low Rise","useLabel":"Commercial","owner":"CENTER CITY DISTRICT","coOwner":null,"marketValue":1570800,"landAssessment":1413720,"improvementAssessment":157080,"livableArea":11050,"yearBuilt":1984,"lastSale":{"price":1750000,"date":"2011-12-01T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.95937626000181,"lng":-75.15239026386682,"geom":{"type":"Polygon","coordinates":[[[-75.152031717,39.959149012],[-75.15281953,39.959258511],[-75.152803089,39.959566421],[-75.151968478,39.959531332],[-75.152031717,39.959149012]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19123","beds":null,"baths":null,"stories":null,"lotArea":28882,"zoning":"CMX3","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"660 CHESTNUT ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1480000,"taxable":1233333,"land":814000,"improvement":666000,"taxableLand":678333,"taxableImprovement":555000,"exemptLand":135667,"exemptImprovement":111000},{"y":2017,"v":1480000,"taxable":0,"land":814000,"improvement":666000,"taxableLand":0,"taxableImprovement":0,"exemptLand":814000,"exemptImprovement":666000},{"y":2018,"v":1525100,"taxable":0,"land":1372590,"improvement":152510,"taxableLand":0,"taxableImprovement":0,"exemptLand":1372590,"exemptImprovement":152510},{"y":2019,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2020,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2021,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2022,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2023,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2024,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2025,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2026,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080},{"y":2027,"v":1570800,"taxable":0,"land":1413720,"improvement":157080,"taxableLand":0,"taxableImprovement":0,"exemptLand":1413720,"exemptImprovement":157080}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"88940","date":"2007-07-12","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2008-10-24","scope":"REPLACE (5) TON ROOF TOP UNIT"},{"number":"767256","date":"2017-03-16","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2017-04-06","scope":"EZ INTERIOR DEMOLITION- FOR THE INTERIOR DEMOLITION OF NON LOAD-BEARING PARTITION WALLS AND CEILINGS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS. INTERIOR, NON LOAD BEARING DEMOLITION"},{"number":"769737","date":"2017-04-18","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-09-18","scope":"INTERIOR AND EXTERIOR ALTERATIONS USING THE PRESCRIPTIVE COMPLIANCE METHOD. ALTERATIONS TO INCLUDE THE ERECTION OF NON-BEARING PARTITIONS, ACCESSIBILITY UPGRADES AND FINISHES. SEPARATE PERMIT REQUIRED FOR PLUMBING, MECHANICAL AND ELECTRICAL WORK. STRUCTURE IS NOT SPRINKLERED."},{"number":"781880","date":"2017-05-11","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-09-18","scope":"INSTALL KITCHEN SINK, EXTEND FROM EXISTING SANITARY, VENT AND DOMESTIC WATER"},{"number":"786673","date":"2017-06-06","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2017-09-18","scope":"HVAC INCLUDING DUCTWORK AND MECHANICAL EQUIPMENT AS PER PLANS - (42)REGISTERS/DIFFUSERS"},{"number":"784367","date":"2017-06-08","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-09-18","scope":"REPLACE LIGHTS& RECEPTACLES TO BRING UP TO CODE AS PER NEC 2008 CC DISTRICT"},{"number":"780196","date":"2017-06-19","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-09-18","scope":"INSTALL SECURITY EQUIPMENT/WIRING 16AWG, 18AWG CABLE, 6 CAMERAS, 11 MOTION SENSORS, 5 DOOR CONTACTS, 2 CONTROL PANELS AND 1 POWER SUPPLY AS PER 2008 NEC (CC DISTRICT)"},{"number":"ZP-2023-007997","date":"2023-09-22","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2024-12-06","scope":"FOR THE ERECTION OF SEPARATE STRUCTURE ON A LOT WITH AN EXISTING STRUCURE. STRUCTURE TO BE ACCESSORY TO THE EXISTING BUILDING. SIZE AND LOCATION AS SHOWN IN PLAN."},{"number":"CP-2024-002413","date":"2024-07-16","work":"New Construction","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2024-12-06","scope":"FOR THE ERECTION OF A 1-STORY ACCESSORY STRUCTURE AS PER APPROVED PLANS. SEPARATE PERMITS REQUIRED FOR ANY MEP WORK. AMENDMENT 10/16/24 TO REMOVE SPECIAL INSPECTION ITEM."}],"storyTag":"New construction","storyDelta":1.12,"timeline":[{"y":2001,"k":"sale","p":825000},{"y":2007,"k":"permit","w":"Mechanical"},{"y":2011,"k":"sale","p":1750000},{"y":2017,"k":"permit","w":"Demolition"},{"y":2017,"k":"permit","w":"Major alteration"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Mechanical"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2023,"k":"permit","w":"New construction, addition, GFA change"},{"y":2024,"k":"permit","w":"New Construction"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-28","signals":[],"legalChecks":[{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","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/"}]}