2026 assessment
$410K
OPA value, not a listing price
House report
806 N 26th St
2 bd1 ba2 stories832 sqftRSA5built 1915
Property at a glanceHouse
Individual, other or unknown mailing address
ZIP 19130 area
Fairmount · Spring Garden
800 block of N 26th St
Assessment and City record timeline
Published City assessments for this house against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2016$259K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$259K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$259K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$194K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$368K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$368K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$368K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$368K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$368K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$410K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$410K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$437K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Deed / sale · 2016Deed / sale $222KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2017-03-31Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2017-05-11PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-05-25PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-06-07ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-08-28MechanicalThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- License · 2010-09-07BORYS SLUSARCZUK: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2010-09-07SLUSARCZUK AURELIA M &: Rental landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2017-04-29BORYS SLUSARCZUK: Rental landlord or residential registration marked inactiveA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- License · 2003-03-20SLUSARCZUK AURELIA M &: Rental landlord or residential registration initially issuedA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
Property assessmentBlock median & rangeZIP 19130 (Fairmount · Spring Garden) medianAssessmentDeed / salePermitLicense
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record10 events · exact dates, newest first
- PermitMechanical
- PermitElectrical
- PermitPlumbing
- PermitPlumbing
- LicenseBORYS SLUSARCZUK: Rental landlord or residential registration marked inactive
- PermitMajor alteration
- Deed / saleDeed / sale $222K
- LicenseBORYS SLUSARCZUK: Rental landlord or residential registration initially issued
- LicenseSLUSARCZUK AURELIA M &: Rental landlord or residential registration marked inactive
- LicenseSLUSARCZUK AURELIA M &: Rental landlord or residential registration initially issued
Flags: material assessment exemption; legal basis and term unverified. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$2,800/year estimated property tax
2026 taxable assessment $200,031 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $437,400. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 1512863002026 OPA taxes $200,031 of $409,900 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
The assessment exemption gap
OPA's 2026 roll shows a partial assessment exemption. The annual difference is measurable; the reason for it and what happens after a sale are not established here.
$200,031 taxable basis
Difference to verify+$2,938/year
$409,900 scenario basis
The assessment roll does not identify
- Legal basis or program
- Approval or expiration date
- Treatment after a sale
- Current Tax Center balance
Show the assessment math
2026: ($409,900 assessed − $209,869 exempt) × 1.3998% ≈ $2,800/year
Full-assessment scenario: $409,900 × 1.3998% ≈ $5,738/year
Do not treat the full-assessment scenario as inevitable or assume the current relief transfers. Obtain the approval history and verify the live Tax Center account before relying on either number.
The property, on paper
OPA physical field record.
Bedrooms
2
Bathrooms
1
Stories
2
Interior
832 sqft
livable area
Lot
581 sqft
Basement
Partial
city code H
Heat
Forced hot air
city code A
Central air
Yes
Exterior condition
New / rehabbed
city code 2
New / rehabbed
Interior condition
New / rehabbed
city code 2
New / rehabbed
Quality grade
C-
assessor's grade
ABCDE
Zoning
RSA5
city zoning code
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Block context
800 block of N 26th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 804 N 26th St · 808 N 26th St
L&I license dates · data through Jul 25, 2026
Business licenses at this address Latest pull
What L&I has registered at this OPA parcel, newest initial license date first.
No L&I business license is on record at this address in data through Jul 25, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
BORYS SLUSARCZUKInactive
Rental · Initial issue date Sep 7, 2010 · Terminal license date Apr 29, 2017
SLUSARCZUK AURELIA M &Inactive
Rental · Initial issue date Mar 20, 2003 · Terminal license date Sep 7, 2010
A license is an L&I registration, not proof that a business is open, operating today, or located at this storefront. Dates are license dates. Events are deduped by parcel, business identity, and license type, so a renewal is not shown as another opening. Other permit and filing types remain in the full source ledger.
Open every source row 10 dated rows
- PermitMechanical
Permit 810042 · COMPLETED
INSTALLING (1) COMPLETE HVAC SYSTEM, INSTALL NEW TRANE 95% HIGH EFFICIENCY 80,000 BTU FURNACE UTILIZING PVC INTAKE AND EXHAUST VENTING SYSTEM AND A NEW TRANE 2.0 TON CENTRAL AIR CONDITIONING SYSTEM INCLUDING NEW EVAPORATIVE COIL AND CONDENSING UNIT. SYSTEM WILL BE INSTALLED IN BASEMENT AND REAR OF HOUSE.
- PermitElectrical
Permit 790044 · COMPLETED
RE-WIRE ONE FAMILY DWELLING AS PER 2008 NEC.
- PermitPlumbing
Permit 786756 · COMPLETED
REPLACE WATER SERVICE CURB TO HOUSE PA20171450573 "SELF-CERTIFICATION'S ARE NO LONGER PERMITTED" - "ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FEET IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION"
- PermitPlumbing
Permit 782857 · COMPLETED
NEW 4" MAIN DRAIN NEW 3" STACK SMALL WASTE LINES NEW WATER LINES 2 TOILETS 2 LAVS 1 TUB 1 SHOWER AND 1 KS (SFD)THE INSTALLATION SHALL COMPLY WITH THE PHILADELPHIA PLUMBING CODE, 2004
- License terminal eventBORYS SLUSARCZUK: Rental landlord or residential registration marked inactive
License 513822 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- PermitMajor alteration
Permit 771286 · COMPLETED
EZ INTERIOR ALTERATIONS - 925 SQUARE FEET OF INTERIOR ALTERATIONS - SINGLE FAMILY DWELLING - APPLICANT AGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR ALTERATIONS, DATED FEB. 2007. DEVIATIONS FROM THIS STANDARD WILL RESULT IN THE REVOCATION OF THIS PERMIT AND IMPOSITION OF FURTHER PENALTIES. OWNER IS PERFORMING RENOVATIONS. WORK INCLUDES NEW FINISHES THROUGHOUT, KITCHEN & BATHROOM ALTERATIONS, NEW WINDOWS, NEW DOORS, FLOORING, REMOVE PLASTER WALLS, GWB AS NEEDED AS PER EZ ALTERATION STANDARDS. SEPARATE PERMITS REQUIRED FOR PLUMBING, ELECTRIC AND HVAC. CALL INSPECTOR AT DISTRICT OFFICE AT LEAST 24 HOURS PRIOR TO STARTING WORK. INTERIOR RENOVATIONS OF KITCHEN, BATHROOM AND FINISHES: ADDITIONAL PERMITS ARE REQUIRED FOR ELECTRICAL, PLUMBING
- Recorded transfer$222K transfer
2016
- License issue eventBORYS SLUSARCZUK: Rental landlord or residential registration initially issued
License 513822 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License terminal eventSLUSARCZUK AURELIA M &: Rental landlord or residential registration marked inactive
License 226599 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
- License issue eventSLUSARCZUK AURELIA M &: Rental landlord or residential registration initially issued
License 226599 · Inactive
License event. Registration does not prove present operation or storefront occupancy.
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 26, 2026, 2:25 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)