{"asOf":"2026-07-23T12:32:00.321Z","block":"300-399 N 40TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-n-40th-st","address":"326 N 40TH ST","parcelNumber":"881161705","source":"https://property.phila.gov/?p=881161705","ownerType":"investor","kind":"apartments","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"CA0","buildingCodeNew":"804","buildingClass":"APTS 5-50 UNITS MASONRY","buildingClassNew":"APARTMENTS - LOW RISE","useLabel":"Apartment building","owner":"326 N 40TH ST LLC","coOwner":null,"marketValue":2679600,"landAssessment":267900,"improvementAssessment":2411700,"livableArea":13700,"yearBuilt":2016,"lastSale":{"price":409900,"date":"2016-09-20T04:00:00Z"},"openViolations":0,"violations":[{"number":"4308328","date":"2017-05-09","code":"A-302.10/2","title":"PERMB- WORK NOT SAME AS PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"VI-2025-019244","date":"2025-04-03","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"SVN ISSUED","resolutionDate":"2025-04-03","resolution":"SVN ISSUED"},{"number":"VI-2026-002500","date":"2026-01-13","code":"9-3402(2)","title":"BENCHMARKING LATE","status":"CLOSED","resolutionDate":"2026-02-10","resolution":"CLOSED - WRITTEN IN ERROR"}],"violationCases":[{"number":"582976","type":"CONSTRUCTION SERVICES","priority":"CONSTRUCTION SERVICES","responsibility":"DW","status":"CLOSED","createdDate":"2017-05-09","completedDate":"2017-07-31","violations":[{"number":"4308328","date":"2017-05-09","code":"A-302.10/2","title":"PERMB- WORK NOT SAME AS PERMIT","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"CF-2025-025297","type":"SITE VIOLATION NOTICE","priority":"STANDARD","responsibility":"PROPERTY MAINTENANCE INVESTIGATOR","status":"SVN ISSUED, BALANCE DUE","createdDate":"2025-04-03","completedDate":null,"violations":[{"number":"VI-2025-019244","date":"2025-04-03","code":"PM15-302.1","title":"EXTERIOR AREA SANITATION","status":"SVN ISSUED","resolutionDate":"2025-04-03","resolution":"SVN ISSUED"}]},{"number":"CF-2026-004032","type":"NOTICE OF VIOLATION","priority":"ADMINISTRATIVE NOTICE OF VIOLATION","responsibility":"OOS INVESTIGATOR","status":"CLOSED","createdDate":"2026-01-13","completedDate":"2026-02-10","violations":[{"number":"VI-2026-002500","date":"2026-01-13","code":"9-3402(2)","title":"BENCHMARKING LATE","status":"CLOSED","resolutionDate":"2026-02-10","resolution":"CLOSED - WRITTEN IN ERROR"}]}],"violYears":[{"y":2017,"n":1,"worst":null},{"y":2025,"n":1,"worst":null},{"y":2026,"n":1,"worst":null}],"investigations":[{"caseNumber":"582976","date":"2017-05-09","type":"BP_BLDG","status":"FAILED"},{"caseNumber":"582976","date":"2017-07-31","type":"BP_BLDG","status":"CLOSED"},{"caseNumber":"CF-2025-025297","date":"2025-04-03","type":null,"status":"FAILED"},{"caseNumber":"CF-2026-004032","date":"2026-01-13","type":null,"status":"FAILED"},{"caseNumber":"CF-2026-004032","date":"2026-02-10","type":null,"status":"PASSED"}],"inspYears":[{"y":2017,"fails":1,"passes":0},{"y":2025,"fails":1,"passes":0},{"y":2026,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.960146899943574,"lng":-75.20243738794576,"geom":{"type":"Polygon","coordinates":[[[-75.202185333,39.960121463],[-75.202679159,39.96007651],[-75.202688976,39.960172784],[-75.202196167,39.960217422],[-75.202185333,39.960121463]]]},"liDistrict":"CENTRAL WEST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19104","beds":null,"baths":null,"stories":4,"lotArea":4900,"zoning":"RM1","grade":"B-","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"310 WILLOW WAY, CHESTER SPRINGS PA, 19425","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":132300,"taxable":90000,"land":43610,"improvement":88690,"taxableLand":43610,"taxableImprovement":46390,"exemptLand":0,"exemptImprovement":42300},{"y":2019,"v":2100500,"taxable":210050,"land":210050,"improvement":1890450,"taxableLand":210050,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1890450},{"y":2020,"v":2121500,"taxable":212150,"land":212150,"improvement":1909350,"taxableLand":212150,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1909350},{"y":2021,"v":2121500,"taxable":212150,"land":212150,"improvement":1909350,"taxableLand":212150,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1909350},{"y":2022,"v":2121500,"taxable":212150,"land":212150,"improvement":1909350,"taxableLand":212150,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":1909350},{"y":2023,"v":2673400,"taxable":267340,"land":267340,"improvement":2406060,"taxableLand":267340,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2406060},{"y":2024,"v":2673400,"taxable":267340,"land":267340,"improvement":2406060,"taxableLand":267340,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2406060},{"y":2025,"v":2673400,"taxable":267340,"land":267340,"improvement":2406060,"taxableLand":267340,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2406060},{"y":2026,"v":2673400,"taxable":267340,"land":267340,"improvement":2406060,"taxableLand":267340,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":2406060},{"y":2027,"v":2679600,"taxable":1272775,"land":267900,"improvement":2411700,"taxableLand":267900,"taxableImprovement":1004875,"exemptLand":0,"exemptImprovement":1406825}],"taxNow":3742,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"710762","date":"2016-07-28","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2016-07-28","scope":"FOR A MULTI-FAMILY HOUSEHOLD LIVING ( ELEVEN(11) DWELLING UNITS ) FROM CELLAR THROUGH THIRD FLOORS."},{"number":"722294","date":"2016-10-11","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2016-10-11","scope":"COMPLETE DEMOLITION OF EXISTING STRUCTURE ON LOT; FOR THE ERECTION OF A SEMI-DETACHED STRUCTURE ( NTE 38' HIGH) FOR A MULTI-FAMILY HOUSEHOLD LIVING ( ELEVEN(11) DWELLING UNITS ). SIZE AND LOCATION AS SHOWN IN THE APPLICATION."},{"number":"730254","date":"2016-10-19","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2017-08-08","scope":"EZ INTERIOR DEMOLITION- FOR THE INTERIOR DEMOLITION OF NON LOAD-BEARING PARTITION WALLS AND CEILINGS AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS."},{"number":"730920","date":"2016-10-21","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-11-15","scope":"LATERAL - SEAL LATERAL \"SEAL LATERAL\" - ABANDONED LATERALS SHALL HAVE THE HOUSE TRAP REMOVED AND THE PIPE SHALL BE HERMETICALLY SEALED BY A CAP OR PLUG AT THE CURB LINE - \"SELF-CERTIFICATIONS ARE NO LONGER PERMITTED\" - \"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FEET IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""},{"number":"730249","date":"2016-10-27","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2016-10-27","scope":"FOR THE COMPLETE DEMOLITION OF AN ATTACHED STRUCTURE. SIZE AND LOCATION AS SHOWN IN PLANS. FOR USE AS A VACANT LOT."},{"number":"730250","date":"2016-10-27","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2016-12-13","scope":"FOR THE COMPLETE DEMOLITION OF A THREE-STORY ATTACHED STRUCTURE AS PER SITE SAFETY & DEMOLITION PLAN. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 9'-0\" OF BUILDING FACADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED."},{"number":"735854","date":"2016-12-07","work":"New construction","type":"BP_NEWCNST","description":"NEW CONSTRUCTION PERMIT","status":"COMPLETED","completedDate":"2017-08-15","scope":"FOR THE ERECTION OF A FOUR (4) STORY STRUCTURE WITH CRAWL SPACE AS PER APPROVED PLANS. FOUNDATION WORK SHALL BE IN ACCORDANCE WITH APPROVED PLANS. DWELLING UNITS ON THE 1ST FLOOR ARE TO BE TYPE B UNITS, ENSURE ACCESSIBLE ROUTE IS PROVIDED TO UNITS. WALL BRACING DESIGN IS ENGINEER PER ALEX RONG, P.E. ENTIRE BUILDING TO BE SPRINKLERED PER NFPA 13. SEPARATE PERMITS FOR ANY MEP WORK. A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED WITHIN 2 FEET OF BUILDING FAÇADE IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED."},{"number":"748353","date":"2017-01-10","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2017-08-08","scope":"FOR THE INSTALLATION OF AN AUTOMATIC SPRINKLER SYSTEM IN ACCORDANCE WITH NFPA 13R, FOR A NEW, FOUR (4) STORY MULTI-FAMILY BUILDING, USING A NEW 2\" FIRE SERVICE LINE, AND A NEW 2\" BACKFLOW PREVENTION DEVICE, AS PER PLANS."},{"number":"746329","date":"2017-01-31","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2017-08-08","scope":"PLUMBING CONSTRUCTION THROUGHOUT FOR A NEW (4)STORY MULTI-FAMILY DWELLING (11)UNITS TO INCLUDE NEW 5\" & 6\" SEWER CONNECTIONS, A 2\" WATER CONNECTION TO THE CITY MAIN(S) AND A 2\" REDUCED PRESSURE ZONE BACKFLOW PREVENTION ASSEMBLY AT THE WATER METER - NOTE: BRANCH VENTING MUST COMPLY WITH SECTION P-1105 OF THE PHILADELPHIA PLUMBING CODE 2004"},{"number":"757098","date":"2017-03-16","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2017-08-07","scope":"INSTALL 360-OUTLET, 62-GFI, 37-SMOKES, 24-CO, 37-BATH, 152-SINGLE SWITCHES, 50-3 WAY AND 4-4 WAY TV PHONE RV6 EMERGENCY, APPLIANCE OUTLETS, 24-SURFACE MOUNT LIGHTS, 7-OUTDOOR WALLS LIGHTS. 9-150 AMP PANELS, 2-175 AMP PANELS, 800AMP SERVICE AND 1-150 AMP HOUSE PANEL AS PER 200 NEC (WEST DISTRICT) INSTALL A COMPLETE FIRE ALARM SYSTEM AS PER NFPA72"},{"number":"747723","date":"2017-03-30","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2017-08-08","scope":"FOR THE INSTALLATION OF A HVAC SYSTEM TO INCLUDE REGISTERS/DIFFUSERS, SUPPLY/EXHAUST DUCTWORK, AND APPLIANCES AS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR ANY PLUMBING AND ELECTRICAL WORK."}],"storyTag":"Torn down & rebuilt","storyDelta":null,"timeline":[{"y":2016,"k":"permit","w":"New construction"},{"y":2016,"k":"demo"},{"y":2017,"k":"permit","w":"Suppression"},{"y":2017,"k":"permit","w":"Plumbing"},{"y":2017,"k":"permit","w":"Electrical"},{"y":2017,"k":"permit","w":"Mechanical"},{"y":2017,"k":"viol","w":"L&I violation"},{"y":2017,"k":"insp","w":"Inspection failed"},{"y":2025,"k":"viol","w":"L&I violation"},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2026,"k":"viol","w":"L&I violation"},{"y":2026,"k":"insp","w":"L&I: 1 failed, 1 passed"}],"rented":true,"licenses":[{"number":"776922","type":"Rental","status":"Active","businessName":"326 North 40th LLC","legalName":"326 North 40th LLC","address":"326 N 40TH ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":11,"issuedDate":"2018-05-16","latestIssueDate":"2026-05-07","expirationDate":"2027-05-15","inactiveDate":null}],"licenseActivity":[{"number":"776922","type":"Rental","businessName":"326 North 40th LLC","legalName":"326 North 40th LLC","issuedDate":"2018-05-16","latestIssueDate":"2026-05-07","closureDate":null,"expirationDate":"2027-05-15","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true}],"businessLicenseSourceDate":"2026-07-23","units":11,"signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 26% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $2,121,500 to $2,673,400","no permit shown in 2022-2024"],"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":"Use permit #710762: COMPLETED.","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 (310 WILLOW WAY, CHESTER SPRINGS PA, 19425).","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"3 failed, 1 passed, and 1 CLOSED investigation outcome are in the fetched history; the latest dated visit was PASSED on Feb 10, 2026.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"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":"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":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 3 historical violations across 3 cases.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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/"}]}