{"asOf":"2026-07-27T01:08:14.650Z","block":"0-99 S 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/0-99-s-2nd-st","address":"40 S 2ND ST","parcelNumber":"881000258","source":"https://property.phila.gov/?p=881000258","ownerType":"investor","kind":"apartments","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"RE","buildingCodeNew":"830","buildingClass":"PD PKG LOT COMMERCIAL","buildingClassNew":"APARTMENTS - MID RISE","useLabel":"Apartments","owner":"SECOND AND TROTTER OWNER LLC","coOwner":null,"marketValue":13100700,"landAssessment":1310000,"improvementAssessment":11790700,"livableArea":51240,"yearBuilt":2023,"lastSale":{"price":1,"date":"2022-02-14T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94899346092909,"lng":-75.14427413758634,"geom":{"type":"Polygon","coordinates":[[[-75.144058536,39.948875218],[-75.144529317,39.948936627],[-75.144490294,39.949111463],[-75.144019105,39.949050885],[-75.144058536,39.948875218]]]},"liDistrict":"CENTRAL EAST","certifications":[{"number":"BC-2025-002652","type":"Fire Alarm Certification","inspectionDate":"2024-08-15","result":"Certified","expirationDate":"2025-08-15","buildingId":"3000406"},{"number":"BC-2026-020228","type":"Sprinkler Certification","inspectionDate":"2024-08-19","result":"Certified","expirationDate":"2025-08-19","buildingId":"3000406"},{"number":"BC-2025-025298","type":"Fire Alarm Certification","inspectionDate":"2025-07-17","result":"Certified","expirationDate":"2026-07-17","buildingId":"3000406"},{"number":"BC-2026-020221","type":"Sprinkler Certification","inspectionDate":"2025-11-05","result":"Certified","expirationDate":"2026-11-05","buildingId":"3000406"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":null,"baths":null,"stories":7,"lotArea":8686,"zoning":"CMX3","grade":"A","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"40 S 2ND ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[{"type":"LIRB Violation Appeal","grounds":"see attached","status":"Closed","outcome":"Complete","date":"2026-05-08","number":"HA-2025-002967","relatedPermit":null}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2023,"v":7000000,"taxable":1685001,"land":1400000,"improvement":5600000,"taxableLand":1400000,"taxableImprovement":285001,"exemptLand":0,"exemptImprovement":5314999},{"y":2024,"v":14000000,"taxable":1400000,"land":1400000,"improvement":12600000,"taxableLand":1400000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":12600000},{"y":2025,"v":14000000,"taxable":1400000,"land":1400000,"improvement":12600000,"taxableLand":1400000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":12600000},{"y":2026,"v":14000000,"taxable":1400000,"land":1400000,"improvement":12600000,"taxableLand":1400000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":12600000},{"y":2027,"v":13100700,"taxable":1310000,"land":1310000,"improvement":11790700,"taxableLand":1310000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":11790700}],"taxNow":19597,"familyHeld":false,"lastTransferNominal":true,"permits":[{"number":"ZP-2021-007839","date":"2021-07-15","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2023-10-13","scope":"FOR THE ERECTION OF A SEMI-DETACHED STRUCTURE ( USING ADDITIONAL 150% BONUS OF FLOOR AREA AS PER MIXED INCOME BONUS (14-702(7)) ; ROOF DECK ACCESSED BY A PILOTHOUSE AND WITH ELEVATOR; BALCONIES AT SIXTH(6TH) AND SEVENTH(7TH) FLOORS AND MEZZANINE AT SEVENTH(7TH) FLOORS . SIZE AND LOCATION AS SHOWN IN THE APPLICATION."},{"number":"CP-2021-004965","date":"2021-11-19","work":"New Construction","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2023-10-13","scope":"NEW CONSTRUCTION OF A SEVEN-STORY BUILDING WITH COMMON ROOF DECK FOR USE AS GROUND FLOOR SHELL COMMERCIAL SPACE (USE REGISTRATION & FIT-OUT PERMITS REQUIRED PRIOR TO OCCUPANCY) AND SIXTY-ONE (61) DWELLING UNITS ABOVE AS PER APPROVED PLANS. BUILDING TO UTILIZE HORIZONTAL SEPARATIONS TO CREATE TWO (2) SEPARATE BUILDINGS WITH TWO (2) DIFFERENT CONSTRUCTION TYPES (CELLAR THROUGH 2ND FLOOR - TYPE IA AND 3RD THROUGH 7TH FLOORS - TYPE IIIA). FIRE RETARDANT TREATED STUDS AND SHEATHING REQUIRED FOR TYPE III CONSTRUCTION. BUILDING TO BE FULLY SPRINKLERED PER NFPA 13 AND INCLUDE STANDPIPES PER NFPA 14. FIRE WATCH REQUIRED PER CODE BULLETIN F-2001. *2018 IBC REVIEW* AMENDMENT APPROVED 2/8/22 AMEND NEW CONSTRUCTION PERMIT CP-2021-004965 FOR UPDATES TO CONSTRUCTION DRAWINGS AND DETAILS AS PER APPROVED PLANS. **SEPARATE PERMITS REQUIRED FOR MEP & FIRE SUPPRESSION WORK**"},{"number":"PP-2022-004255","date":"2022-03-22","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-10-10","scope":"Install 2\" Domestic water service; 3\" Domestic water service; storm and sanitary curb traps, FAI and main house drains"},{"number":"PP-2022-004577","date":"2022-03-23","work":"Rough-In","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2022-03-30","scope":"Rough-In Permit"},{"number":"FP-2022-001293","date":"2022-06-15","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2023-10-10","scope":"INSTALL NEW FIRE SUPPRESSION SYSTEM COMPLYING WITH NFPA 13 THROUGHOUT AN EXISTING STRUCTURE. INSTALLATION TO INCLUDE 6\" MAIN FIRE SERVICE LINE AND 8\" DCV AMES COLT BACKFLOW PREVENTION ASSEMBLY AS PER APPROVED PLANS. STANDPIPE SYSTEM TO BE INSTALLED AS PER PLANS.** ALL WORK SHALL BE PERFORMED BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA.**"},{"number":"MP-2022-002428","date":"2022-07-07","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-10-10","scope":"For the installation of a mechanical HVAC system including all registers, diffusers, and appliances (installed in accordance with manufacturer’s specifications), with associated ductwork (all ductwork for dwelling units self-contained within each unit; no penetration of fire-rated assemblies), throughout a new seven (7) story semi-detached structure (w/roof deck and pilot house enclosing access stairs only) to be used as Groups A-3/M/R-2, as per plans; see CP-2021-004965 for associated building permit; systems commissioning required as per 2018 IECC Section C408.2."},{"number":"EP-2022-007174","date":"2022-08-09","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-10-05","scope":"Install a 2500 amp service, (1) 1200 amp (30) gang meter bank, (1) 1200 amp (31) gang meter bank, (1) 400 amp panel & feeder, (1) 600 amp panel & feeder, (1) 200 amp panel & feeder, (1) 100 amp panel & feeder. Install a 175 amp fire pump service. Install a 70 kw generator & 200 amp ATS. Install wiring throughout the common & amenity areas, commercial shell space and (61) dwelling units. Install lights normal & emergency, switches, sensors, receptacles and smoke alarms. Provide power for the mechanical, HVAC and elevator equipment. Install an addressable fire alarm system throughout. Install a two-way communication system throughout. All work in accordance with the 2017 nec & 2016 nfpa-72."},{"number":"ZP-2024-007674","date":"2024-08-06","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2026-01-23","scope":"Eating and Drinking Establishments - Sit-Down Restaurant"},{"number":"PP-2022-003604","date":"2024-09-23","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-10-13","scope":"New construction, interior plumbing. +All proposed work to be done in accordance with Philadelphia Plumbing Code 2018."},{"number":"CP-2024-004061","date":"2024-11-13","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2025-12-09","scope":"FOR CHANGE OF OCCUPANCY AT 1ST FLOOR AND LEVEL II ALTERATIONS TO INCLUDE NEW PARTITIONS, FIXTURES, FURNISHINGS, FINISHES AS PER APPROVED PLANS. SEPARATE PERMITS REQUIRED FOR MEP AND FIRE SUPPRESSION WORK. *2018 IEBC*"},{"number":"MP-2025-001250","date":"2025-03-15","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2025-12-09","scope":"FOR INSTALLATION OF HVAC SYSTEM TO THE NEW RESTAURANT AS PER APPROVED PLANS."},{"number":"FP-2025-000565","date":"2025-03-20","work":"Addition and/or Alterations","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2025-12-09","scope":"EZ PERMIT SPRINKLER RELOCATION (NFPA 13)- For the relocation of sprinkler heads as per attached standards. Deviations from these standards require submission of construction and site plans. MK FIRE PROTECTION TO RELOCATE 20 SPRINKLER HEADS"},{"number":"EP-2025-001989","date":"2025-04-13","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2025-11-26","scope":"INSTALL WIRING, LIGHTING, SWITCHES AND RECEPTACLE OUTLETS. RELOCATE FIRE ALARM DEVICES ACCORDING TO THE 2017 NEC, 2016 NFPA 72 AND PER PLANS."},{"number":"PP-2025-001305","date":"2025-04-27","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2025-12-09","scope":"INTERIOR FIT-OUT FOR A SIT DOWN RESTAURANT. INSTALLATION OF DRAINAGE, WASTE, VENT, AND WATER SUPPLY FOR LISTED FIXTURES AND ASSOCIATED FOOD PREPERATION SINKS, WELLS, AND APPLIANCES DISCHARGING VIA AIR GAP IN COMPLIANCE WITH PHILADELPHIA PLUMBING CODE. ALL WORK PERFORMED IN COMPLIANCE WITH 2018 PPC AND APPROVED PLANS."},{"number":"ZP-2025-011219","date":"2025-11-24","work":"Signs (Accessory / Non-Accessory)","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2026-04-16","scope":"FOR THE ERECTION OF TWO NON-ILLUMINATED ACCESSORY WALL SIGNS. SIZE AND LOCATION AS SHOWN IN PLANS."},{"number":"GP-2025-011054","date":"2025-12-04","work":"Sign","type":"General","description":"General Permit","status":"Completed","completedDate":"2026-04-16","scope":"FOR THE ERECTION OF TWO NON-ILLUMINATED ACCESSORY WALL SIGNS."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2024,"k":"permit","w":"Change of Use"},{"y":2024,"k":"permit","w":"New Construction or Additions"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Addition and/or Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Alterations"},{"y":2025,"k":"permit","w":"Signs (Accessory / Non-Accessory)"},{"y":2025,"k":"permit","w":"Sign"},{"y":2026,"k":"appeal","w":"Appeal complete"}],"rented":true,"licenses":[{"number":"935581","type":"Rental","status":"Active","businessName":"Second and Trotter Owner LLC","legalName":"Second and Trotter Owner LLC","address":"40 S 2ND ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":61,"issuedDate":"2023-10-13","latestIssueDate":"2025-11-03","expirationDate":"2026-10-12","inactiveDate":null},{"number":"0995070","type":"Food Preparing and Serving (30+ SEATS)","status":"Active","businessName":"Hideaway Kava LLC (Old City Kava Company)","legalName":"Hideaway Kava LLC","address":"40 S 2ND ST","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2025-12-08","latestIssueDate":"2025-12-08","expirationDate":"2026-12-07","inactiveDate":null}],"licenseActivity":[{"number":"0995070","type":"Food Preparing and Serving (30+ SEATS)","businessName":"Hideaway Kava LLC (Old City Kava Company)","legalName":"Hideaway Kava LLC","issuedDate":"2025-12-08","latestIssueDate":"2025-12-08","closureDate":null,"expirationDate":"2026-12-07","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"935581","type":"Rental","businessName":"Second and Trotter Owner LLC","legalName":"Second and Trotter Owner LLC","issuedDate":"2023-10-13","latestIssueDate":"2025-11-03","closureDate":null,"expirationDate":"2026-10-12","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","units":61,"signals":[{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["9 permit events since 2023","1 zoning/board appeal since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"The record identifies more than one dwelling/use.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"building-certifications","level":"attention","title":"A life-safety certification appears expired","finding":"Fire Alarm Certification: Certified through Jul 17, 2026; Sprinkler Certification: Certified through Nov 5, 2026","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Request the correction/reinspection and current filed certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"1 active Rental License record matched.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"},{"id":"abatement","level":"verify","title":"A reduced taxable assessment is not a verified abatement","finding":"OPA’s numeric assessment fields show a reduced taxable assessment; BlockReport has no official program determination for this parcel.","why":"The numeric treatment can reflect an improvement abatement or another exemption. It does not identify the ordinance, approval, start or end date, or continuation requirements after a transfer. Once OPA verifies a specific active abatement, many common programs attach the benefit to the property for the remaining term rather than ending automatically at sale, but some require a new-owner filing and continued qualifying use or tax compliance.","action":"Obtain the OPA exemption/abatement determination and history, then underwrite the buyer’s bill from the verified program terms.","url":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-a-property-tax-abatement/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as apartments. 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/"}]}