{"asOf":"2026-07-25T12:58:28.310Z","block":"100-199 N 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-n-2nd-st","address":"137 N 2ND ST","parcelNumber":"882264200","source":"https://property.phila.gov/?p=882264200","ownerType":"investor","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"BD0","buildingCodeNew":"821","buildingClass":"STR/OFF 4 STY MASONRY","buildingClassNew":"ROW MIXED-COM/RES-BLT AS COM","useLabel":"Commercial","owner":"INCENTANILE HOLDINGS LLC","coOwner":null,"marketValue":1600000,"landAssessment":320000,"improvementAssessment":1280000,"livableArea":7719,"yearBuilt":1920,"lastSale":{"price":3786153,"date":"2022-07-22T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":23312.18,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":23312.18,"principalDue":14709.22,"penaltyDue":1825.81,"interestDue":4005.07,"otherChargesDue":2772.08,"yearsOwed":3,"oldestYearOwed":2019,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2021-10-15","assessmentYear":2022,"totalAssessment":1194700,"taxableAssessment":238940,"exemptAbatementAssessment":955760,"homesteadValue":0,"netTaxAfterHomestead":3344.68,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.952952776040455,"lng":-75.14279576452672,"geom":{"type":"Polygon","coordinates":[[[-75.142565609,39.952948852],[-75.142571019,39.952924118],[-75.142632542,39.952932158],[-75.142638387,39.952903211],[-75.142998512,39.952952163],[-75.142987306,39.953003476],[-75.142565609,39.952948852]]]},"liDistrict":null,"certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":false,"permits":true,"licenses":true},"zip":"19106","beds":null,"baths":null,"stories":4,"lotArea":2148,"zoning":"CMX3","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"137 N 2ND ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":775200,"taxable":775200,"land":322200,"improvement":453000,"taxableLand":322200,"taxableImprovement":453000,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":775200,"taxable":775200,"land":322200,"improvement":453000,"taxableLand":322200,"taxableImprovement":453000,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":1186900,"taxable":1186900,"land":237401,"improvement":949499,"taxableLand":237401,"taxableImprovement":949499,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":1185900,"taxable":237180,"land":237180,"improvement":948720,"taxableLand":47436,"taxableImprovement":189744,"exemptLand":189744,"exemptImprovement":758976},{"y":2020,"v":1194700,"taxable":238940,"land":238940,"improvement":955760,"taxableLand":47788,"taxableImprovement":191152,"exemptLand":191152,"exemptImprovement":764608},{"y":2021,"v":1194700,"taxable":238940,"land":238940,"improvement":955760,"taxableLand":47788,"taxableImprovement":191152,"exemptLand":191152,"exemptImprovement":764608},{"y":2022,"v":1194700,"taxable":497792,"land":238940,"improvement":955760,"taxableLand":99559,"taxableImprovement":398233,"exemptLand":139381,"exemptImprovement":557527},{"y":2023,"v":1305500,"taxable":1305500,"land":261096,"improvement":1044404,"taxableLand":261096,"taxableImprovement":1044404,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":1305500,"taxable":1305500,"land":261096,"improvement":1044404,"taxableLand":261096,"taxableImprovement":1044404,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1305500,"taxable":1305500,"land":261100,"improvement":1044400,"taxableLand":261100,"taxableImprovement":1044400,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1305500,"taxable":1305500,"land":261100,"improvement":1044400,"taxableLand":261100,"taxableImprovement":1044400,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1600000,"taxable":1600000,"land":320000,"improvement":1280000,"taxableLand":320000,"taxableImprovement":1280000,"exemptLand":0,"exemptImprovement":0}],"taxNow":18274,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"54600","date":"2007-02-20","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2007-03-19","scope":"BRINK POINT 2ND, 3RD, 4TH FL. FRONT. STUCCO LEFT SIDE OF BRICK FRONT. PAINT WOOD CORNICE. REPAIR 4TH FL. WINDOW."},{"number":"54750","date":"2007-03-12","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2007-03-12","scope":"USE: 1ST FL.-ART GALLERY, 2ND FL.-ART STUDIOS, 3RD AND 4TH FL.-STUDIOS/ADULT EDUCATION ART SCHOOL,"},{"number":"54752","date":"2007-05-02","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2008-02-08","scope":"ALTERATIONS FOR PROGRAM CHANGES INCLUDES NEW PAINTED SIGN AS PER PLAN."},{"number":"24013","date":"2016-02-03","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2016-02-03","scope":"02/04/2016 - TENT INSTALLED ON THE PARKING LOT AT THE CORNER OF SECOND STREET AND ELFRETHS ALLEY"},{"number":"25136","date":"2017-09-14","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2017-09-14","scope":"9/15/17 ERECT ASSEMBLY TENT 20X60"},{"number":"25514","date":"2018-05-11","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2018-05-11","scope":"ERECTION OF ONE TENT (20 X 60 1200 SQFT). ASSEMBLED 4/27/18. OCCUPIED 4/28 - 5/4. DISASSEMBLED 5/7/18."},{"number":"ZP-2024-000294","date":"2024-01-18","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Animal Services"},{"number":"CP-2024-000549","date":"2024-02-07","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2024-10-24","scope":"FOR LEVEL II INTERIOR ALTERATIONS WITH A PARTIAL CHANGE IN OCCUPANCY AT THE 1ST FLOOR TO GROUP B ANIMAL SERVICES / VETERINARY CLINIC (NO BOARDING OF ANIMALS). ALL WORK TO BE DONE PER APPROVED PLANS AND IN ACCORDANCE WITH 2018 IEBC AND PHC APPROVAL. SEPARATE PERMITS REQUIRED FOR MECHANICAL, ELECTRICAL, AND PLUMBING WORK. IF SITE CONDITIONS VARY, CONTACT DESIGN PROFESSIONAL PRIOR TO START OF WORK."},{"number":"PP-2024-006128","date":"2024-05-09","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2024-10-24","scope":"Install supply line and drainage pipe for 2 wc , 2-vanities 1-mop sink. 5 FIXTURES"},{"number":"EP-2024-001964","date":"2024-05-15","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2024-10-08","scope":"INSTALL 240V CIRCUITS FOR THE X RAY MCHINE & WASHER / DRYER. INSTALL ADDITIONAL RECEPTACLE OUTLET, (5) LIGHT'S AND SWITCHES, INSTALL CURRENT LIMITERS ON TRACK LIGHT. REPLACE EXISTING 100 AMP MLO PANEL LP-B3 WITH A NEW 200 AMP MLO PANEL, PROVIDE A NEW 60 AMP FEEDER TO THE EXISTING PANEL LP-B4. ALL WORK IN ACCORDANCE WITH THE 2017 NEC. ** THE EMERGENCY LIGHTING IS EXISTING."},{"number":"PP-2025-011675","date":"2025-09-23","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2026-03-24","scope":"Installing 8 Fixtures 1 HWH 2 Hand sinks (Other in Description) 2 Wet Tables (Other in Description 1 Wash Sink (Other in Description) 1 Washer 1 Hair Trap 1 1/2\" Zurn Z1175 (Other in Description)"}],"storyTag":"Improved","storyDelta":0.06,"timeline":[{"y":2007,"k":"permit","w":"Use"},{"y":2007,"k":"permit","w":"Major alteration"},{"y":2016,"k":"permit","w":"Operations"},{"y":2017,"k":"permit","w":"Operations"},{"y":2018,"k":"permit","w":"Operations"},{"y":2018,"k":"sale","p":3583800},{"y":2022,"k":"sale","p":3786153},{"y":2024,"k":"permit","w":"Change of Use"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Alterations"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[{"number":"573712","type":"Annual Small Games Of Chance","status":"Inactive","businessName":"THE CLAY STUDIO","legalName":"THE CLAY STUDIO","address":"137 N 2ND ST","revenueCode":"3843","rentalCategory":null,"units":null,"issuedDate":"2012-09-25","latestIssueDate":"2017-11-10","expirationDate":"2018-10-31","inactiveDate":"2018-12-30"}],"licenseActivity":[{"number":"573712","type":"Annual Small Games Of Chance","businessName":"THE CLAY STUDIO","legalName":"THE CLAY STUDIO","issuedDate":"2012-09-25","latestIssueDate":"2017-11-10","closureDate":"2018-12-30","expirationDate":"2018-10-31","inactiveDate":"2018-12-30","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 5 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2022","permit activity in 2024, 2025"],"caveat":"This does not show that the property is listed or that a sale is planned."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #54750: 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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: PP-2025-011675 (Expired). At least one row also carries a completion date, so the City fields conflict.","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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$23,312.18 was recorded in the City’s 2022-06 delinquency snapshot for 2019–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Annual Small Games Of Chance #573712: Inactive since Dec 30, 2018","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":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as commercial. 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/"}]}