{"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":"139 N 2ND ST","parcelNumber":"882264300","source":"https://property.phila.gov/?p=882264300","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":1800000,"landAssessment":360000,"improvementAssessment":1440000,"livableArea":9328,"yearBuilt":1920,"lastSale":{"price":3786153,"date":"2022-07-22T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":28543.93,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":28543.93,"principalDue":18054.33,"penaltyDue":2241.09,"interestDue":4915.9,"otherChargesDue":3332.61,"yearsOwed":3,"oldestYearOwed":2019,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2021-10-15","assessmentYear":2022,"totalAssessment":1466500,"taxableAssessment":293300,"exemptAbatementAssessment":1173200,"homesteadValue":0,"netTaxAfterHomestead":4105.61,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.953000222645365,"lng":-75.14275698704161,"geom":{"type":"Polygon","coordinates":[[[-75.142526666,39.952997004],[-75.14253839,39.952944736],[-75.142987306,39.953003476],[-75.14297617,39.953055177],[-75.142526666,39.952997004]]]},"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":2389,"zoning":"CMX3","grade":"B","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"139 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":922500,"taxable":922500,"land":342000,"improvement":580500,"taxableLand":342000,"taxableImprovement":580500,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":922500,"taxable":922500,"land":342000,"improvement":580500,"taxableLand":342000,"taxableImprovement":580500,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":1457000,"taxable":1457000,"land":291379,"improvement":1165621,"taxableLand":291379,"taxableImprovement":1165621,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":1455600,"taxable":291120,"land":291120,"improvement":1164480,"taxableLand":58224,"taxableImprovement":232896,"exemptLand":232896,"exemptImprovement":931584},{"y":2020,"v":1466500,"taxable":293300,"land":293300,"improvement":1173200,"taxableLand":58660,"taxableImprovement":234640,"exemptLand":234640,"exemptImprovement":938560},{"y":2021,"v":1466500,"taxable":293300,"land":293300,"improvement":1173200,"taxableLand":58660,"taxableImprovement":234640,"exemptLand":234640,"exemptImprovement":938560},{"y":2022,"v":1466500,"taxable":611041,"land":293300,"improvement":1173200,"taxableLand":122208,"taxableImprovement":488833,"exemptLand":171092,"exemptImprovement":684367},{"y":2023,"v":1602500,"taxable":1602500,"land":320497,"improvement":1282003,"taxableLand":320497,"taxableImprovement":1282003,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":1602500,"taxable":1602500,"land":320497,"improvement":1282003,"taxableLand":320497,"taxableImprovement":1282003,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1702500,"taxable":1702500,"land":340500,"improvement":1362000,"taxableLand":340500,"taxableImprovement":1362000,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1702500,"taxable":1702500,"land":340500,"improvement":1362000,"taxableLand":340500,"taxableImprovement":1362000,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1800000,"taxable":1800000,"land":360000,"improvement":1440000,"taxableLand":360000,"taxableImprovement":1440000,"exemptLand":0,"exemptImprovement":0}],"taxNow":23832,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"76787","date":"2007-09-14","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2008-01-04","scope":"REPLACE 120 LIGHTING FXTS WITH HIGHER EFFICIENCY FXTS UTILIZING EXISTING CTRS AND SWS, RE-ARRANGE ELECT SVS FEEDER CONNECTIONS TO BALANCE LOADS, ADD NEW PANEL, FEEDER & BRANCH CTS PER POWER RISER DIAGRAM(CENTER CITY DISTRICT)"},{"number":"201438","date":"2009-02-17","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2009-09-14","scope":"FIRST FLOOR, INSTALL 3 COMPARTMENT SINK AND GREASE TRAP."},{"number":"201667","date":"2009-02-20","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2009-12-09","scope":"INSTALL 4 CEILING LIGHT FIXTURES, 4 GFCI PROTECTED DUPLEX RECEPTACLES, 1 SWITCH & 2 120V 20A BRANCH CIRCUITS."},{"number":"214319","date":"2009-05-12","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2009-11-05","scope":"INSTALL (6) 120V, 20A CIRCUITS TO SUPPLY POWER. RECEPTACLES FOR (10) AIR FILTER UNITS (CORD AND PLUG). ALL FILTER EQUIPMENT WILL BE WIRED FOR PIR MOTION CONTROL DEVICES AND POWER RELAYS... IN ACCORDANCE WITH 2005 NEC"},{"number":"19943","date":"2009-10-14","work":"Operations","type":"OPS PERMIT","description":"OPERATIONS PERMIT","status":"COMPLETED","completedDate":"2009-10-14","scope":"10/9/09-ERECTION OF TENT FOR PRIVATE PARTY"},{"number":"246211","date":"2009-11-04","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2010-02-09","scope":"INSTALL 220V BRANCH CIRCUIT FOR MAKE-UP AIR FAN IN KILN ROOM WITH SWITCH CONTROL."},{"number":"320734","date":"2011-03-01","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2011-08-11","scope":"INSTALL A NEW BACKFLOW PREVENTER AS PER PLANS"},{"number":"507590","date":"2013-12-19","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2014-04-11","scope":"ADD 44 SMOKE DETECTORS, 19 HORN STROBES, 8 STROBES, 3 HAT DETECTORS TO EXISTING AS PER NFPA72 (CC DISTRICT)"},{"number":"ZP-2024-003460","date":"2024-05-03","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Animal Services"},{"number":"AP-2024-003376","date":"2024-05-10","work":"Certificate of Occupancy (CO) (may inclu…","type":"Administrative","description":"Administrative Permit","status":"Expired","completedDate":"2025-12-16","scope":"Certificate of occupancy only for conversion of existing 1st floor commercial space, previously an art gallery, into an animal services. Existing space is used as-is, no alteration is permitted."},{"number":"CP-2025-000529","date":"2025-03-31","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Amendment Review","completedDate":null,"scope":"FOR LEVEL II ALTERATIONS TO A TENANT SPACE FOR USE AS A BUSINESS OCCUPANCY (ANIMAL SERVICES). ALTERATIONS TO INCLUDE THE ERECTION OF PARTITION WALLS, PROVIDE FINISHES/FURNISHINGS AND ACCESSIBILITY IMPROVMENTS THROUGHOUT. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK."},{"number":"EP-2025-009682","date":"2025-10-16","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2026-04-30","scope":"WIRING AND INSTALL LIGHTING, LIGHTING CONTROL AND RECEPTACLE OUTLET TO EXISTING CIRCUIT. ALL WORK TO BE DONE ACCORDING TO THE 2017 NEC."},{"number":"PP-2025-014454","date":"2025-11-19","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Issued","completedDate":null,"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":2009,"k":"permit","w":"Electrical"},{"y":2009,"k":"permit","w":"Operations"},{"y":2009,"k":"permit","w":"Electrical"},{"y":2011,"k":"permit","w":"Suppression"},{"y":2013,"k":"permit","w":"Electrical"},{"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":"Certificate of Occupancy (CO) (may inclu…"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2025,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[],"licenseActivity":[],"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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"3 permits not marked completed: AP-2024-003376 (Expired), CP-2025-000529 (Amendment Review), PP-2025-014454 (Issued). 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":"$28,543.93 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":"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":"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/"}]}