{"asOf":"2026-07-28T11:33:24.853Z","block":"300-399 WALNUT ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-walnut-st","address":"304 WALNUT ST","parcelNumber":"882623400","source":"https://property.phila.gov/?p=882623400","ownerType":"investor","kind":"commercial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"BB0","buildingCodeNew":"254","buildingClass":"STR/OFF 2 STY MASONRY","buildingClassNew":"DOWNTOWN ROW TYPE-* SNGL OCCP","useLabel":"Commercial","owner":"304 WALNUT LLC","coOwner":null,"marketValue":1042000,"landAssessment":208400,"improvementAssessment":833600,"livableArea":3000,"yearBuilt":1900,"lastSale":{"price":1200000,"date":"2025-06-16T04:00:00Z"},"openViolations":0,"violations":[{"number":"1939270","date":"2011-01-03","code":"A.CNE.000","title":"COULD NOT ENTER","status":"CLOSEDCASE","resolutionDate":null,"resolution":null},{"number":"2691985","date":"2012-09-05","code":"FC-1011.2/1","title":"EXIT SIGN ILLUMINATION REQ¿D","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691984","date":"2012-09-05","code":"A-000.0/10","title":"VIOL C&I MESSAGE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691986","date":"2012-09-05","code":"FC-906.2/2","title":"FIRE EXTING-NEEDS INSP/TAG","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691988","date":"2012-09-05","code":"PM-305.3/2","title":"INT S-FLOOR REPAIR","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691987","date":"2012-09-05","code":"PM-305.2/3","title":"INT S-HANDRAIL REPAIR","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"263059","type":"HAZARDOUS","priority":"HAZARDOUS","responsibility":"CI","status":"CLOSED","createdDate":"2011-01-04","completedDate":null,"violations":[{"number":"1939270","date":"2011-01-03","code":"A.CNE.000","title":"COULD NOT ENTER","status":"CLOSEDCASE","resolutionDate":null,"resolution":null}]},{"number":"348568","type":"STANDARD","priority":"STANDARD","responsibility":"CI","status":"CLOSED","createdDate":"2012-09-06","completedDate":"2013-04-08","violations":[{"number":"2691985","date":"2012-09-05","code":"FC-1011.2/1","title":"EXIT SIGN ILLUMINATION REQ¿D","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691984","date":"2012-09-05","code":"A-000.0/10","title":"VIOL C&I MESSAGE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691986","date":"2012-09-05","code":"FC-906.2/2","title":"FIRE EXTING-NEEDS INSP/TAG","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691988","date":"2012-09-05","code":"PM-305.3/2","title":"INT S-FLOOR REPAIR","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"2691987","date":"2012-09-05","code":"PM-305.2/3","title":"INT S-HANDRAIL REPAIR","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2011,"n":1,"worst":null},{"y":2012,"n":5,"worst":null}],"investigations":[{"caseNumber":"263059","date":"2011-01-03","type":"CI INSP","status":"FAILED"},{"caseNumber":"263059","date":"2011-04-28","type":"CI INSP","status":"CLOSED"},{"caseNumber":"348568","date":"2012-09-05","type":"CI INSP","status":"FAILED"},{"caseNumber":"348568","date":"2013-01-14","type":"CI INSP","status":"FAILED"},{"caseNumber":"348568","date":"2013-04-05","type":"CI INSP","status":"PASSED"}],"inspYears":[{"y":2011,"fails":1,"passes":0},{"y":2012,"fails":1,"passes":0},{"y":2013,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.946919989125675,"lng":-75.14670752630155,"geom":{"type":"Polygon","coordinates":[[[-75.14662378,39.947082514],[-75.146702386,39.946744516],[-75.146790792,39.946756818],[-75.146713455,39.947094751],[-75.14662378,39.947082514]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":null,"baths":null,"stories":2,"lotArea":3125,"zoning":"CMX3","grade":"A+","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"51 N 3RD ST UNIT 355, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":640000,"taxable":640000,"land":468800,"improvement":171200,"taxableLand":468800,"taxableImprovement":171200,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":640000,"taxable":640000,"land":468800,"improvement":171200,"taxableLand":468800,"taxableImprovement":171200,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":659200,"taxable":659200,"land":131840,"improvement":527360,"taxableLand":131840,"taxableImprovement":527360,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":658300,"taxable":658300,"land":131660,"improvement":526640,"taxableLand":131660,"taxableImprovement":526640,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":663200,"taxable":663200,"land":132640,"improvement":530560,"taxableLand":132640,"taxableImprovement":530560,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":663200,"taxable":663200,"land":132640,"improvement":530560,"taxableLand":132640,"taxableImprovement":530560,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":663200,"taxable":663200,"land":132640,"improvement":530560,"taxableLand":132640,"taxableImprovement":530560,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":724700,"taxable":724700,"land":144939,"improvement":579761,"taxableLand":144939,"taxableImprovement":579761,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":724700,"taxable":724700,"land":144939,"improvement":579761,"taxableLand":144939,"taxableImprovement":579761,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":740000,"taxable":740000,"land":148000,"improvement":592000,"taxableLand":148000,"taxableImprovement":592000,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":740000,"taxable":740000,"land":148000,"improvement":592000,"taxableLand":148000,"taxableImprovement":592000,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1042000,"taxable":1042000,"land":208400,"improvement":833600,"taxableLand":208400,"taxableImprovement":833600,"exemptLand":0,"exemptImprovement":0}],"taxNow":10359,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"ZP-2025-008595","date":"2025-08-29","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Personal Services"},{"number":"CP-2025-004451","date":"2025-10-25","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Issued","completedDate":null,"scope":"LEVEL II ALTERATIONS (NO CHANGE OF OCCUPANCY) FOR RENOVATIONS TO EXISTING SHELL COMMERCIAL SPACE AS PER APPROVED PLANS. SEPARATE PERMIT REQUIRED FOR FIT-OUT PRIOR TO OCCUPANCY AND FOR ACCESSIBILITY COMPLIANCE. EXISTING BUILDING NOT REQUIRED TO BE SPRINKLERED. *2018 IEBC REVIEW* **SEPARATE PERMITS REQUIRED FOR MEP WORK**"},{"number":"MP-2026-002761","date":"2026-06-02","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Issued","completedDate":null,"scope":"FOR THE INSTALLATION OF REGISTERS, DIFFUSERS, AND APPLIANCES WITH ASSOCIATED DUCTWORK. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH THE MANUFACTURER’S SPECIFICATIONS. FOR USE AS PREVIOUSLY APPROVED. 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":"PP-2026-006851","date":"2026-06-12","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Issued","completedDate":null,"scope":"Install 4 floor drains, 7 lavatories, 3 water closets. 2 showers, 1 backflow preventer, 1 hot water heater and 1 ejector sump pump. All work to be done according to the 2018 PPC and per approved plans."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2011,"k":"viol","w":"L&I violation"},{"y":2011,"k":"insp","w":"Inspection failed"},{"y":2012,"k":"viol","w":"5 L&I violations"},{"y":2012,"k":"insp","w":"Inspection failed"},{"y":2013,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2025,"k":"sale","p":1200000},{"y":2025,"k":"permit","w":"Change of Use"},{"y":2025,"k":"permit","w":"Addition and/or Alteration"},{"y":2026,"k":"permit","w":"Addition and/or Alterations"},{"y":2026,"k":"permit","w":"Alterations"}],"rented":false,"licenses":[{"number":"856512","type":"Vacant Commercial Property","status":"Closed","businessName":"Posel Enterprises","legalName":"Posel Enterprises","address":"304 WALNUT ST","revenueCode":"3634","rentalCategory":null,"units":null,"issuedDate":"2020-12-01","latestIssueDate":"2024-10-28","expirationDate":"2025-11-30","inactiveDate":null}],"licenseActivity":[{"number":"856512","type":"Vacant Commercial Property","businessName":"Posel Enterprises","legalName":"Posel Enterprises","issuedDate":"2020-12-01","latestIssueDate":"2024-10-28","closureDate":"2025-11-30","expirationDate":"2025-11-30","inactiveDate":null,"status":"Closed","statusLabel":"Closed","active":false}],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"post-purchase-work","level":"elevated","title":"Post-purchase work pattern","summary":"A recorded purchase followed by 4 permit events matches the early part of a renovate-and-resell sequence.","evidence":["purchase recorded in 2025","permit activity in 2025, 2026"],"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: CP-2025-004451 (Issued), MP-2026-002761 (Issued), PP-2026-006851 (Issued).","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":"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 Apr 5, 2013.","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":"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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Vacant Commercial Property #856512: Closed","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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 6 historical violations across 2 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/"}]}