{"asOf":"2026-07-25T22:18:12.384Z","block":"300-399 MASTER ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-master-st","address":"304-08 MASTER ST","parcelNumber":"881000983","source":"https://property.phila.gov/?p=881000983","ownerType":"investor","kind":"apartments","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"SI","buildingCodeNew":"830","buildingClass":"VACANT LAND INDUST < ACRE","buildingClassNew":"APARTMENTS - MID RISE","useLabel":"Apartments","owner":"L&H PROPERTY MANAGEMENT L","coOwner":null,"marketValue":2168000,"landAssessment":216800,"improvementAssessment":1951200,"livableArea":16000,"yearBuilt":2022,"lastSale":{"price":650000,"date":"2018-03-29T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97244407987357,"lng":-75.14077633459144,"geom":{"type":"Polygon","coordinates":[[[-75.140667534,39.972417273],[-75.140656896,39.972377843],[-75.140850826,39.972346724],[-75.140896775,39.972509774],[-75.140700606,39.972541342],[-75.140667534,39.972417273]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19122","beds":null,"baths":null,"stories":5,"lotArea":3360,"zoning":"ICMX","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"22 ORIORLE WAY, MOORESTOWN NJ, 08057","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2025,"v":1641500,"taxable":164150,"land":164150,"improvement":1477350,"taxableLand":164150,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1477350},{"y":2026,"v":1641500,"taxable":164150,"land":164150,"improvement":1477350,"taxableLand":164150,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1477350},{"y":2027,"v":2168000,"taxable":216800,"land":216800,"improvement":1951200,"taxableLand":216800,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1951200}],"taxNow":2298,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"987730","date":"2019-08-28","work":"New Construction","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2021-01-29","scope":"FOR THE ERECTION OF A FIVE STORY STRUCTURE OF TYPE 1A CONSTRUCTION @ THE 1ST FLOOR LEVEL AND VA CONSTRCUTION FROM 2ND -5TH FLOOR LEVEL, WITH ROOF DECKS AND ROOF DECK ACCESS STRUCTURES; FOR A VACANT COMMERCIAL SPACE AT FIRST FLOOR ( USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY) IN THE SAME BUILDING WITH MULTI-FAMILY HOUSEHOLD LIVING (TEN (10) DWELLING UNITS) FROM SECOND FLOOR THROUGH FIFTH (5TH) FLOORS AND CREATION OF ONE(1) LOADING SPACE AT OPEN SPACE. SEPARATE PERMIT REQUIRED FOR MEP AND FIRE SUPPRESSION WORK."},{"number":"1010648","date":"2019-11-05","work":"Amend for conversion","type":"Administrative","description":"Administrative Permit","status":"Completed","completedDate":"2021-01-29","scope":"TO AMEND PREVIOUS PERMIT NO.AP#987730, TO REMOVE EMERGENCY GENERATOR. *EMERGENCY POWER IS STILL REQUIRED THROUGH LISTED LIGHTING FIXTURE*"},{"number":"1030917","date":"2019-12-26","work":"New Construction","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2021-01-29","scope":"FOR THE INSTALLATION OF TWELVE (12) NEW HVAC HEAT PUMP SYSTEMS. INCLUDING DUCTWORK, AS PER PLANS (65) REGISTER/DIFFUSERS ON AN MIXED USE BUILDING. 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. **IMC 2018**"},{"number":"1035846","date":"2020-01-03","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-01-29","scope":"NEW HD, HT, FA 1 AND WDP INTO BUILDING ONLY. PER 2018 PHILA PLUMBING CODE."},{"number":"1045540","date":"2020-01-29","work":"Amend for conversion","type":"Administrative","description":"Administrative Permit","status":"Completed","completedDate":"2021-01-29","scope":"AMEND PERMIT AP#1010648 TO CORRECT WORDING FOR SCOPE OF WORK: TO REMOVE STAND BY GENERATOR, DOCUMENT HORIZONTAL EXITS, AND BACK UP POWER IS STILL REQUIRED THROUGH LISTED LIGHTING FIXTURES. PERMIT TO DOCUMENT THAT A REQUIRED ACCESSIBLE MEANS OF EGRESS IS NOT REQUIRED PER SECTION 1009.2.1 EX. #1. ELEVATOR IS STILL REQUIRED TO SERVE TYPE B DWELLING UNITS. 1009.2.1 EX. #1 ELIMINATES THE REQUIREMENT OF STANDBY POWER."},{"number":"1028583","date":"2020-02-06","work":"New Construction","type":"Fire Suppression","description":"Fire Suppression Permit","status":"Completed","completedDate":"2021-01-29","scope":"FOR THE INSTALLATION OF A NFPA 13 AND NFPA 13R SYSTEMS FOR A MIXED USE BUILDING SERVICED BY A TWO (2) INCH FIRE SERVICE LINE, A STANDPIPE, AND A BACKFLOW PREVENTER ASSEMBLY. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. FIRE SUPPRESSION SYSTEM TO BE INSTALLED IN ACCORDANCE WITH NFPA 13 AND NFPA 13R STANDARDS. FDC MUST COME UP THROUGH THE SIDEWALK AND CANNOT GO THROUGH FRONT FACADE MASONRY."},{"number":"1031668","date":"2020-02-11","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-10-30","scope":"TOTAL WIRING OF 10 APTS/COMMERCIAL AREA AND COMMON AREA BY CODE AND PLANS ATTACHED 800AMP 3PHASE INCOMING SERVICE.'17 NEC. INSTALL FIRE ALARM SYSTEM PER ENGINEER SEALED AND CITY APPROVED DRAWINGS. **THE REMOVAL OF STAND-BY POWER PER AP# 1010648** DRAWINGS WERE NOTED FOR DOORSWING AND LISTED PANIC HARDWARE AT ELECTRIC.rm DOOR."},{"number":"1034215","date":"2020-06-14","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2021-01-29","scope":"INSTALL DRAIN AND WATER LINES FROM BASEMENT TO 14 TOILETS, 14 SINKS, 10 TUB/SHOWERS, 14 KITCHEN SINKS, 10 LAUNDRY--PVC AND PEX/CAST AND COPPER ROUGH AND FINISH--PLUMBING CODE 2018;VACANT COMMERCIAL SPACE AT FIRST FLOOR ( USE REGISTRATION PERMIT REQUIRED PRIOR TO OCCUPANCY) IN THE SAME BUILDING WITH MULTI-FAMILY HOUSEHOLD LIVING (TEN (10) DWELLING UNITS) FROM SECOND FLOOR THROUGH FIFTH (5TH) FLOORS"},{"number":"ZP-2020-009335","date":"2020-11-23","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Office - Business and Professional"},{"number":"ZP-2020-008058","date":"2020-12-15","work":"Signs (Accessory / Non-Accessory)","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2021-12-13","scope":"FOR THE ERECTION OF ONE (1) ACCESSORY NON-ILLUMINATED FLATWALL SIGN. SIZE AND LOCATION AS SHOWN IN THE PLAN. SIGN ACCESSORY TO BUSINESS AND PROFESSIONAL OFFICE AS PREVIOUSLY APPROVED"},{"number":"GP-2021-000022","date":"2021-02-18","work":"Sign","type":"General","description":"General Permit","status":"Completed","completedDate":"2021-12-13","scope":"FOR THE INSTALLATION OF A FLAT WALL SIGN AS PER PLANS."}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2019,"k":"permit","w":"New Construction"},{"y":2019,"k":"permit","w":"Amend for conversion"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction or Additions"},{"y":2020,"k":"permit","w":"Amend for conversion"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"New Construction or Additions"},{"y":2020,"k":"permit","w":"Change of Use"},{"y":2020,"k":"permit","w":"Signs (Accessory / Non-Accessory)"},{"y":2021,"k":"permit","w":"Sign"}],"rented":true,"licenses":[{"number":"466350","type":"Vacant Residential Property / Lot","status":"Inactive","businessName":"NEGASH ABERRA","legalName":"NEGASH ABERRA","address":"304-08 MASTER ST","revenueCode":"3219","rentalCategory":null,"units":null,"issuedDate":"2009-02-12","latestIssueDate":"2010-02-18","expirationDate":"2011-02-28","inactiveDate":"2012-12-22"},{"number":"859734","type":"Rental","status":"Active","businessName":"L&H Property Management LLC","legalName":"L&H Property Management LLC","address":"304-08 MASTER ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":10,"issuedDate":"2021-01-22","latestIssueDate":"2025-12-08","expirationDate":"2027-01-21","inactiveDate":null}],"licenseActivity":[{"number":"859734","type":"Rental","businessName":"L&H Property Management LLC","legalName":"L&H Property Management LLC","issuedDate":"2021-01-22","latestIssueDate":"2025-12-08","closureDate":null,"expirationDate":"2027-01-21","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"466350","type":"Vacant Residential Property / Lot","businessName":"NEGASH ABERRA","legalName":"NEGASH ABERRA","issuedDate":"2009-02-12","latestIssueDate":"2010-02-18","closureDate":"2012-12-22","expirationDate":"2011-02-28","inactiveDate":"2012-12-22","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","units":10,"signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 32% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,641,500 to $2,168,000","no permit shown in 2026-2028"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"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":"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":"managing-agent","level":"verify","title":"Tax mail goes outside Philadelphia; owner residence still needs verification","finding":"OPA mails the property tax record outside Philadelphia (22 ORIORLE WAY, MOORESTOWN NJ, 08057).","why":"A tax mailing destination does not establish where the owner lives. If a rental owner lives outside Philadelphia, the City requires a managing agent with a Philadelphia mailing address; the owner remains legally responsible.","action":"Verify the buyer’s residence and, if the buyer will live outside Philadelphia, identify the Philadelphia managing agent on the new license application.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"3 fire/suppression-related permits 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":"Vacant Residential Property / Lot #466350: Inactive since Dec 22, 2012","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":"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/"}]}