2026 assessment
$62K
OPA value, not a listing price
Land report
822 N 40th St
Property at a glanceVacant lot
41 Development LLC
2027 published assessment
$80K
Future roll, not the current tax bill
Location
800 block of N 40th St
ZIP 19104
Neighborhood area
University City · West Powelton
Approximate · based on ZIP 19104
Assessment and City record timeline
The line tracks this property’s published City assessment. Markers show deeds, permits, inspections, licenses, violations, certifications, and appeals on their recorded dates. Select one to read the filing.
Assessments are tax-roll values, not sale prices or appraisals. OPA has published a 2027 assessment of $80,200. It is not yet the billed-year tax basis.
- OPA assessment · 2026$62K 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$80K 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 · 2021Deed / sale $65KA 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 · 2021-11-17New construction, addition, GFA changeThis 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 ↗
- Permit · 2022-12-19New ConstructionThis 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 ↗
- Permit · 2025-05-19New ConstructionThis 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 ↗
- Permit · 2025-09-20New ConstructionThis 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 ↗
- Permit · 2025-09-26New ConstructionThis 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 ↗
- Permit · 2025-10-17New Construction or AdditionsThis 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 ↗
- Permit · 2025-10-30New Construction or AdditionsThis 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 ↗
- Permit · 2025-11-03New ConstructionThis 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 ↗
- L&I violation · 2025-08-21DEBRIS REMOVE- CONSTRUCTIONA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2025-08-21L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2026-06-1241 Development LLC: 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 ↗
- Appeal · 2021-12-03ZBA Permit Denial - VarianceA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentDeed / saleL&I violationAppealPermitInspectionLicense
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 record13 events · exact dates, newest first
- License41 Development LLC: Rental landlord or residential registration initially issued
- PermitNew Construction
- PermitNew Construction or Additions
- PermitNew Construction or Additions
- PermitNew Construction
- PermitNew Construction
- L&I violationDEBRIS REMOVE- CONSTRUCTION
- InspectionL&I investigation
- PermitNew Construction
- PermitNew Construction
- AppealZBA Permit Denial - Variance
- PermitNew construction, addition, GFA change
- Deed / saleDeed / sale $65K
Verify the public record
Property tax
$864/year estimated property tax
2026 taxable assessment $61,700 × 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 $80,200. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 0620000602026 taxable assessment equals the full assessed value.
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.”
Land report
Vacant land
Vacant land. Deeds, ownership, zoning, and the public-source record follow.
What it is
Vacant lot
Vacant Land Commer < Acre
Owner
41 Development LLC
Licensed units
7
active rental license
Lot size
2,057 sqft
Zoning
RM1
Block context
800 block of N 40th St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 820 N 40th St · 824 N 40th St
L&I license dates · data through Jul 24, 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 24, 2026.
Landlord and residential filings
These are property registrations or landlord filings, not businesses operating at this address.
41 Development LLCActive
Rental · Initial issue date Jun 12, 2026 · Filed expiration Jun 11, 2027
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 13 dated rows
- License issue event41 Development LLC: Rental landlord or residential registration initially issued
License 1010151 · Active
License event. Registration does not prove present operation or storefront occupancy.
- PermitNew Construction
Permit EP-2025-010339 · Completed
Install 600a, 1ph, 120/240v main service with 8 gang meter module., Install all wiring throughout 7 apartments and common areas. Install fire alarm system throughout as per plans. Install low voltage for tv. ALL WORK IS TO BE DONE ACCORDING TO APPROVED DRAWINGS-2017 NEC,2016 NFPA-72.
- PermitNew Construction or Additions
Permit PP-2025-011737 · Completed
NEW CONSTRUCTION OF 7 DWELLING APARTMENT BUILDING. INTERIOR INSTALLATION OF DRAINAGE, WASTE, VENT, AND WATER SUPPLY FOR LISTED FIXTURES. ALL WORK TO BE PERFORMED IN STRICT COMPLIANCE WITH 2018 PPC AND APPROVED PLANS.
- PermitNew Construction or Additions
Permit PP-2025-013509 · Completed
INSTALL SANITARY AND STORM CT, FAI, MD & 1.5" WDP.
- PermitNew Construction
Permit FP-2025-001996 · Completed
FOR THE INSTALLATION OF A 2-INCH FIRE SERVICE LINE FOR AN AUTOMATIC FIRE SUPPRESSION SPRINKLER SYSTEM WITH A 2 INCH WILKINS 950XLT2 BACKFLOW PREVENTION ASSEMBLY IN ACCORDANCE WITH NFPA 13R. ALL WORK SHALL BE DONE IN ACCORDANCE WITH APPROVED PLANS/HYDRAULIC CALCULATIONS.
- PermitNew Construction
Permit MP-2025-004672 · Completed
FOR THE INSTALLATION OF HVAC SYSTEM TO SERVE THE NEW APARTMENT BUILDING AS PER APPROVED PLANS.
- ViolationDEBRIS REMOVE- CONSTRUCTION
Case CF-2025-090346 · Violation VI-2025-064450 · Code A-104.1/5 · SVN ISSUED
Resolution: SVN ISSUED
- InvestigationL&I investigation
Case CF-2025-090346
- PermitNew Construction
Permit CP-2024-006032 · Completed
NEW CONSTRUCTION OF A THREE (3) STORY BUILDING WITH PRIVATE ROOF DECK AND PILOT HOUSE FOR USE AS SEVEN (7) DWELLING UNITS AS PER APPROVED PLANS. BUILDING TO BE FULLY SPRINKLERED. *2018 IBC REVIEW* **SEPARATE PERMITS REQUIRED FOR MEP & FIRE SUPPRESSION WORK**
- PermitNew Construction
Permit CP-2022-003892 · Expired
FOR NEW CONSTRUCTION OF A TREE-STORY ATTACHED STRUCTURE WITH A ROOF DECK AND ROOF DECK ACCESS STRUCTURE . FOR USE AS A MULTI-FAMILY FOR SEVEN(7) LIVING DWELLINGS THROUGHOUT. BUILDING SHALL BE FULLY SPRINKLERED PER NFPA13. SEPARATE PERMITS REQUIRED FOR ALL MECHANICAL, ELECTRICAL, PLUMBING, AND FIRE SUPPRESSION SYSTEMS. **PROTECTION OF RIGHT-OF-WAY / PEDESTRIANS / ADJACENT PROPERTIES REQUIRED DURING ALL CONSTRUCTION.**ENERGY CODE COMPLIANCE IN ACCORDANCE WITH 2018 IECC.
- AppealZBA Permit Denial - Variance
Appeal ZP-2021-007970 · Completed · Granted
Related permit ZP-2021-007970 · PERMIT For the erection of a three-story attached structure that includes a full basement and a private roof deck with a roof access structure. Size and location per plans.
- PermitNew construction, addition, GFA change
Permit ZP-2021-007970 · Completed
For the erection of a three-story attached structure that includes a full basement and a private roof deck with a roof access structure. Size and location per plans. Permit extension for one year. New Expiration Date 11/17/2025. Amend Permit 11/13/2025 to move the building forward, maintaining the original building dimensions, eliminating the front setback and extending the rear yard. No change the total occupied area.
- Recorded transfer$65K transfer
2021
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 25, 2026, 2:18 PM 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)