{"asOf":"2026-07-23T21:27:54.836Z","block":"2700-2799 JEFFERSON ST","blockUrl":"https://philadelphia.blockreport.homes/block/2700-2799-jefferson-st","address":"2723-25 JEFFERSON ST","parcelNumber":"881001075","source":"https://property.phila.gov/?p=881001075","ownerType":"investor","kind":"apartments","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"WC0","buildingCodeNew":"804","buildingClass":"HSE WORSHIP ALL 3 STY MAS","buildingClassNew":"APARTMENTS - LOW RISE","useLabel":"Place of worship","owner":"ELITE JEFFERSON PROPERTY DEVELOPMENT LLC","coOwner":null,"marketValue":1070400,"landAssessment":107000,"improvementAssessment":963400,"livableArea":8870,"yearBuilt":2023,"lastSale":{"price":800,"date":"1993-06-24T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.97882924077535,"lng":-75.18027912227157,"geom":{"type":"Polygon","coordinates":[[[-75.180236841,39.978731097],[-75.180358724,39.978746657],[-75.180322022,39.978927537],[-75.180198857,39.978910932],[-75.180236841,39.978731097]]]},"liDistrict":"NORTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19121","beds":null,"baths":null,"stories":4,"lotArea":2328,"zoning":"RSA5","grade":"C+","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"301 LAKESIDE PARK, SOUTHAMPTON PA, 18966","mailOut":true,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"PERMIT FOR THE COMPLETE DEMOLITION OF EXISTING BUILDING AND FOR THE ERECTION OF AN ATTACHED BUILDING WITH A ROOF DECK AND TWO (2) ROOF DECK ACCESS STRUCTURES, AND REAR DECK AT SECOND FLOOR FOR THE USE AS MULTI-FAMILY (5 UNITS) HOUSEHOLD LIV","status":"Completed","outcome":"Granted with conditions","date":"2021-03-25","number":"ZP-2020-009523","relatedPermit":"ZP-2020-009523"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2025,"v":857200,"taxable":85700,"land":85700,"improvement":771500,"taxableLand":85700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":771500},{"y":2026,"v":857200,"taxable":85700,"land":85700,"improvement":771500,"taxableLand":85700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":771500},{"y":2027,"v":1070400,"taxable":107000,"land":107000,"improvement":963400,"taxableLand":107000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":963400}],"taxNow":1200,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"ZP-2020-009523","date":"2021-03-17","work":"New construction, addition, GFA change","type":"Zoning","description":"Zoning Permit","status":"Completed","completedDate":"2023-12-11","scope":"FOR THE COMPLETE DEMOLITION OF EXISTING BUILDING AND FOR THE ERECTION OF AN ATTACHED BUILDING WITH A ROOF DECK AND TWO (2) ROOF DECK ACCESS STRUCTURES, AND REAR DECK AT SECOND FLOOR SIZE AND LOCATION AS SHOWN ON ZBA APPROVED PLANS."},{"number":"ZP-2021-008307","date":"2021-07-26","work":"Full Demolition","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"FOR THE COMPLETE DEMOLITION OF ALL STRUCTURES ON THE LOT."},{"number":"CP-2021-006763","date":"2021-12-14","work":"New Construction","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2023-12-11","scope":"AMENDMENT: FOR THE AMENDMENT OF CP-2021-006763 TO DOCUMENT CHANGES TO FOOTING SCHEDULE AS REFERENCED PER SUBMITTED PLANS. AMENDMENT TO ALSO INCLUDE CHANGE IN SPECIAL INSPECTION AGENCY. IF FIELD CONDITIONS VARY CONTACT STRUCTURAL ENGINEER PRIOR TO THE START OF ANY WORK. ORIGINAL: FOR THE ERECTION OF AN ATTACHED FOUR STORY STRUCTURE WITH ROOF DECKS ACCESSED TWO ROOF DECK ACCESS STRUCTURES (ACCESSED BY UNITS 301 & 302 ONLY) WITH A REAR DECK AT THE SECOND FLOOR LEVEL. STRUCTURE FOR USE AS MULTI-FAMILY HOUSEHOLD LIVING (5 UNITS). BUILDING IS FULLY SPRINKLERED IN ACCORDANCE WITH NFPA 13R AND STANDPIPES TO BE PROVIDED IN THE EXIT STAIRWAYS PER NFPA 14. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. **A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 10 FEET OF THE BUILDING FACADE IN ACCORDANCE WITH SECTION 3306 OF THE 2018 IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMIT REQUIRED PRIOR TO THE START OF ANY WORK.*** FIRE WATCH IS REQUIRED ONCE COMBUSTIBLE CONSTRUCTION IS OVER 40 FEET IN HEIGHT, A SITE SAFETY PLAN SHALL BE SUBMITED TO BUILDING INSPECTOR PRIOR TO THE START OF ANY CONSTRUCTION.*** SEPARATE PERMIITS TO BE OBTAINED FOR ALL OTHER WORK."},{"number":"PP-2023-003641","date":"2023-05-03","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-05-18","scope":"Install 1 1/2\" water service, 5\" sanitary curb trap, 6\" storm curb trap, two 4\" vents, 5\" sanitary house drain, and 6\" storm house drain"},{"number":"PP-2023-007651","date":"2023-06-23","work":"New Construction or Additions","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2023-12-04","scope":"install 5 hot water tanks, 5 kitchen sinks, 5 washer/dryer, 9 tub/showers, 10 water closets, 10 lavs"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2021,"k":"permit","w":"New construction, addition, GFA change"},{"y":2021,"k":"appeal","w":"Appeal granted with conditions"},{"y":2021,"k":"land","p":250000},{"y":2021,"k":"permit","w":"Full Demolition"},{"y":2021,"k":"permit","w":"New Construction"},{"y":2023,"k":"permit","w":"New Construction or Additions"},{"y":2023,"k":"permit","w":"New Construction or Additions"}],"rented":true,"licenses":[{"number":"940479","type":"Rental","status":"Active","businessName":"Elite Jefferson Property Development LLC","legalName":"Elite Jefferson Property Development LLC","address":"2723-25 JEFFERSON ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":5,"issuedDate":"2023-12-21","latestIssueDate":"2025-11-07","expirationDate":"2026-12-20","inactiveDate":null}],"licenseActivity":[{"number":"940479","type":"Rental","businessName":"Elite Jefferson Property Development LLC","legalName":"Elite Jefferson Property Development LLC","issuedDate":"2023-12-21","latestIssueDate":"2025-11-07","closureDate":null,"expirationDate":"2026-12-20","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-23","units":5,"signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #ZP-2020-009523: Completed · Granted with conditions; related permit ZP-2020-009523.","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 (301 LAKESIDE PARK, SOUTHAMPTON PA, 18966).","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":"1 fire/suppression-related permit 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":"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/"}]}