{"asOf":"2026-07-26T14:07:28.367Z","block":"700-799 N 40TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/700-799-n-40th-st","address":"748 N 40TH ST","parcelNumber":"881000781","source":"https://property.phila.gov/?p=881000781","ownerType":"investor","kind":"apartments","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"SR","buildingCodeNew":"804","buildingClass":"VACANT LAND RESIDE < ACRE","buildingClassNew":"APARTMENTS - LOW RISE","useLabel":"Apartments","owner":"748 N 40TH ST LLC","coOwner":null,"marketValue":1911400,"landAssessment":191100,"improvementAssessment":1720300,"livableArea":8640,"yearBuilt":2023,"lastSale":{"price":100000,"date":"2021-12-17T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.96704993520616,"lng":-75.20341355179592,"geom":{"type":"Polygon","coordinates":[[[-75.203681574,39.966987487],[-75.203692813,39.967053166],[-75.203144235,39.967112175],[-75.203133589,39.96704746],[-75.203681574,39.966987487]]]},"liDistrict":"CENTRAL WEST","certifications":[{"number":"BC-2024-022051","type":"Sprinkler Certification","inspectionDate":"2024-07-01","result":"Certified","expirationDate":"2025-07-01","buildingId":"3000496"},{"number":"BC-2025-025458","type":"Sprinkler Certification","inspectionDate":"2025-04-29","result":"Certified","expirationDate":"2026-04-29","buildingId":"3000496"},{"number":"BC-2026-017378","type":"Sprinkler Certification","inspectionDate":"2026-06-02","result":"Certified","expirationDate":"2027-06-02","buildingId":"3000496"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19104","beds":null,"baths":null,"stories":3,"lotArea":3900,"zoning":"RM1","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"746 N 40TH STREET, PHILADELPHIA PA, 19104","mailOut":false,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"PERMIT FOR THE ERECTION OF  A SEMI-DETACHED STRUCTURE WITH CELLAR AND AN ACCESSORY ROOF DECK (FOR RESIDENTIAL USE ONLY) WITH ROOF ACCESS STRUCTURE. SIZE AND LOCATION AS SHOWN IN THE APPLICATION / PLAN.","status":"Completed","outcome":"Granted with conditions","date":"2022-05-19","number":"ZP-2021-016724","relatedPermit":"ZP-2021-016724"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2025,"v":1673400,"taxable":343047,"land":167340,"improvement":1506060,"taxableLand":167340,"taxableImprovement":175707,"exemptLand":0,"exemptImprovement":1330353},{"y":2026,"v":1673400,"taxable":493653,"land":167340,"improvement":1506060,"taxableLand":167340,"taxableImprovement":326313,"exemptLand":0,"exemptImprovement":1179747},{"y":2027,"v":1911400,"taxable":735862,"land":191100,"improvement":1720300,"taxableLand":191100,"taxableImprovement":544762,"exemptLand":0,"exemptImprovement":1175538}],"taxNow":6910,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"ZP-2021-016724","date":"2022-05-11","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2023-10-11","scope":"FOR THE ERECTION OF A SEMI-DETACHED STRUCTURE WITH CELLAR AND AN ACCESSORY ROOF DECK (FOR RESIDENTIAL USE ONLY) WITH ROOF ACCESS STRUCTURE. SIZE AND LOCATION AS SHOWN IN THE APPLICATION / PLAN. **With provisos: \"(1) Commercial trash pickup 3 times a week. (2) Trash stored in rear.\"**"},{"number":"CP-2022-003816","date":"2022-08-05","work":"New Construction","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2023-10-11","scope":"NEW CONSTRUCTION OF A THREE (3) STORY, TWELVE (12) FAMILY DWELLING WITH ROOF DECK AND ROOF DECK ACCESS STRUCTURE (ACCESSED BY ONLY UNIT 12) AS PER APPROVED PLANS. BUILDING TO BE FULLY SPRINKLERED PER NFPA 13. SEPARATE PERMITS REQUIRED FOR MEP & FIRE SUPPRESSION WORK. *2018 IBC REVIEW* AMENDMENT 8/29/22 TO INCLUDE LAYOUT CHANGES AND UNDERPINNING. AMENDMENT 10/14/22 TO INCLUDE ADDITIONAL LAYOUT CHANGES AND STRUCTURAL MODIFICATIONS. AMENDMENT 9/22/23 TO CHANGE EXTERIOR STAIR AND PLATFORM LIFT. ROOF DECK MODIFICATIONS."},{"number":"PP-2022-011713","date":"2022-08-24","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-10-04","scope":"INSTALL 2 INCHES WATER SERVICE, 1 CURB TRAP, 1 FAI, 1 BUILDING DRAIN, 1 BACKFLOW PREVENTER, 6 BACKWATER VALVES, 23 WATER CLOSETS, 23 LAVATORIES, 23 SHOWER/TUBS, 12 KITCHEN SINKS, 12 WASHING MACHINE BOXES, 12 HUB DRAINS, 1 FLOOR DRAIN, 2 ROOF DRAINS, 4 AREA DRAINS AND 12 HOT WATER HEATERS ACCORDING TO THE 2018 PPC."},{"number":"EP-2022-009424","date":"2022-09-19","work":"Rough-In","type":"Electrical","description":"Electrical Permit","status":"Cancelled","completedDate":"2023-10-02","scope":"Rough-In Permit for EP-2022-009423 Install 1000a, 3ph, 120/208v main service, Install 13 gang meter module. Install all wiring throughout 12 apartments & common area. Install fire alarm system throughout as per nfpa 72. Install cable tv wiring as per 2017 nec"},{"number":"MP-2022-004920","date":"2022-10-25","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2023-10-04","scope":"FOR THE INSTALLATION OF REGISTERS, DIFFUSERS, AND APPLIANCES WITH ASSOCIATED DUCTWORK. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS REQUIRED FOR ALL OTHER WORK."},{"number":"FP-2022-002907","date":"2022-11-29","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2023-10-10","scope":"FOR THE INSTALLATION OF A NEW FIRE SUPPRESSION SYSTEM DESIGNED PER NFPA 13 STANDARD WITH A 2INCH FIRE SERVICE LINE AND SPRINKLER LAYOUT AS PER PLANS."},{"number":"EP-2022-009423","date":"2023-09-27","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-09-28","scope":"INSTALL A 1,000 AMP 120/240V SINGLE PHASE SERVICE, (13) GANG METER MODULE, (12) 150 AMP PANELS & FEEDERS, (1) 100 AMP PANEL & FEEDER. INSTALL WIRING THROUGHOUT THE COMMON AREAS & TWELVE DWELLING UNITS. INSTALL LIGHTS NORMAL & EMERGENCY, SWITCHES, SENSORS, RECEPTACLES AND SMOKE ALARMS. PROVIDE POWER FOR THE MECHANICAL & HVAC EQUIPMENT. INSTALL A NEW FIRE ALARM SYSTEM THROUGHOUT. ALL WORK IN ACCORDANCE WITH THE 2017 NEC."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2021,"k":"land","p":100000},{"y":2022,"k":"permit","w":"New construction, addition, GFA change"},{"y":2022,"k":"appeal","w":"Appeal granted with conditions"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction or Additions"},{"y":2022,"k":"permit","w":"Rough-In"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2022,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction"}],"rented":true,"licenses":[{"number":"937619","type":"Rental","status":"Active","businessName":"Robert Sherman","legalName":"Robert Sherman","address":"748 N 40TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":12,"issuedDate":"2023-11-09","latestIssueDate":"2025-10-01","expirationDate":"2026-11-08","inactiveDate":null}],"licenseActivity":[{"number":"937619","type":"Rental","businessName":"Robert Sherman","legalName":"Robert Sherman","issuedDate":"2023-11-09","latestIssueDate":"2025-10-01","closureDate":null,"expirationDate":"2026-11-08","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-25","units":12,"signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #ZP-2021-016724: Completed · Granted with conditions; related permit ZP-2021-016724.","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: EP-2022-009424 (Cancelled).","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"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":"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/"},{"id":"building-certifications","level":"clear","title":"Filed system certifications are current in this dataset","finding":"Sprinkler Certification: Certified through Jun 2, 2027","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":"Confirm the certificate covers every applicable system and remains accepted by L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"}],"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/"}]}