{"asOf":"2026-07-27T00:01:42.195Z","block":"1300-1399 S 26TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/1300-1399-s-26th-st","address":"1321 S 26TH ST","parcelNumber":"782816121","source":"https://property.phila.gov/?p=782816121","ownerType":"investor","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":true,"buildingCode":"VB0","buildingCodeNew":"612","buildingClass":"SCHOOL 2 STY MASONRY","buildingClassNew":"SCHOOL","useLabel":"School","owner":"SCHOOL DISTRICT OF PHILA","coOwner":null,"marketValue":4238700,"landAssessment":551031,"improvementAssessment":3687669,"livableArea":31112,"yearBuilt":1940,"lastSale":{"price":765000,"date":"1999-09-10T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[{"caseNumber":"68673","date":"2006-06-26","type":"CI INSP","status":"FAILED"},{"caseNumber":"68673","date":"2007-07-23","type":"CI INSP","status":"FAILED"},{"caseNumber":"68673","date":"2008-07-03","type":"CI INSP","status":"FAILED"},{"caseNumber":"68673","date":"2008-12-08","type":"CI INSP","status":"PASSED"}],"inspYears":[{"y":2006,"fails":1,"passes":0},{"y":2007,"fails":1,"passes":0},{"y":2008,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.935827964333086,"lng":-75.18712458820838,"geom":{"type":"Polygon","coordinates":[[[-75.186781508,39.936073795],[-75.186918281,39.935453154],[-75.187480002,39.935526156],[-75.1873309,39.936202771],[-75.186769174,39.936129775],[-75.186781508,39.936073795]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19146","beds":null,"baths":null,"stories":null,"lotArea":39938,"zoning":"RM1","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"440 N BROAD ST, PHILADELPHIA PA, 19130","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":3976100,"taxable":0,"land":998400,"improvement":2977700,"taxableLand":0,"taxableImprovement":0,"exemptLand":998400,"exemptImprovement":2977700},{"y":2017,"v":3976100,"taxable":0,"land":998400,"improvement":2977700,"taxableLand":0,"taxableImprovement":0,"exemptLand":998400,"exemptImprovement":2977700},{"y":2018,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2019,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2020,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2021,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2022,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2023,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2024,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2025,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2026,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669},{"y":2027,"v":4238700,"taxable":0,"land":551031,"improvement":3687669,"taxableLand":0,"taxableImprovement":0,"exemptLand":551031,"exemptImprovement":3687669}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"511897","date":"2014-02-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2019-02-26","scope":"NEW BURGLAR ALARM SYSTEM IN A 2 STORY SCHOOL BUILDING PER 2008 NEC (SCHOOL)INSTALLATION TO COMPLY WITH ARTICLES 300.21, 725 & 800 OF THE 2008 NEC."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2006,"k":"insp","w":"Inspection failed"},{"y":2007,"k":"insp","w":"Inspection failed"},{"y":2008,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2014,"k":"permit","w":"Electrical"}],"rented":false,"licenses":[{"number":"759223","type":"Food Preparing and Serving (30+ SEATS)","status":"Inactive","businessName":"UNIVERSAL ALCORN CHARTER SCHOOL","legalName":" UNIVERSAL ALCORN CHARTER SCHOOL ","address":"1321 S 26TH ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2017-12-07","latestIssueDate":"2018-12-17","expirationDate":"2019-12-06","inactiveDate":"2020-02-04"}],"licenseActivity":[{"number":"759223","type":"Food Preparing and Serving (30+ SEATS)","businessName":"UNIVERSAL ALCORN CHARTER SCHOOL","legalName":" UNIVERSAL ALCORN CHARTER SCHOOL ","issuedDate":"2017-12-07","latestIssueDate":"2018-12-17","closureDate":"2020-02-04","expirationDate":"2019-12-06","inactiveDate":"2020-02-04","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"3 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Dec 8, 2008.","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":"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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Food Preparing and Serving (30+ SEATS) #759223: Inactive since Feb 4, 2020","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/"}]}