{"asOf":"2026-07-26T07:42:00.111Z","block":"900-999 MARCELLA ST","blockUrl":"https://philadelphia.blockreport.homes/block/900-999-marcella-st","address":"963 MARCELLA ST","parcelNumber":"882931485","source":"https://property.phila.gov/?p=882931485","ownerType":"absentee","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":"THE SWORD OF THE SPIRIT I","coOwner":null,"marketValue":267800,"landAssessment":53500,"improvementAssessment":214300,"livableArea":1848,"yearBuilt":1940,"lastSale":{"price":80000,"date":"2007-04-27T04:00:00Z"},"openViolations":0,"violations":[{"number":"1917349","date":"2010-12-10","code":"PM-302.2/2","title":"EXT A-CLEAN RUBBISH/GARBAGE","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"VI-2022-043166","date":"2022-06-16","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2022-07-30","resolution":"COMPLIED - OWNER REPAIR"},{"number":"VI-2023-088152","date":"2023-11-08","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2024-01-18","resolution":"COMPLIED - BY ENFORCEMENT ACTION"},{"number":"VI-2023-096770","date":"2023-12-15","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2024-01-11","resolution":"COMPLIED - OWNER REPAIR"}],"violationCases":[{"number":"261327","type":"STANDARD","priority":"STANDARD","responsibility":"HCEU","status":"CLOSED","createdDate":"2010-12-10","completedDate":"2011-02-11","violations":[{"number":"1917349","date":"2010-12-10","code":"PM-302.2/2","title":"EXT A-CLEAN RUBBISH/GARBAGE","status":"COMPLIED","resolutionDate":null,"resolution":null}]},{"number":"CF-2022-059444","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"CLIP","status":"CLOSED","createdDate":"2022-06-16","completedDate":"2022-07-30","violations":[{"number":"VI-2022-043166","date":"2022-06-16","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2022-07-30","resolution":"COMPLIED - OWNER REPAIR"}]},{"number":"CF-2023-116829","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"CLIP","status":"CLOSED","createdDate":"2023-11-08","completedDate":"2024-01-18","violations":[{"number":"VI-2023-088152","date":"2023-11-08","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2024-01-18","resolution":"COMPLIED - BY ENFORCEMENT ACTION"}]},{"number":"CF-2023-126800","type":"NOTICE OF VIOLATION","priority":"STANDARD","responsibility":"CLIP","status":"CLOSED","createdDate":"2023-12-15","completedDate":"2024-01-16","violations":[{"number":"VI-2023-096770","date":"2023-12-15","code":"PM15-308.1","title":"RUBBISH & GARBAGE","status":"COMPLIED","resolutionDate":"2024-01-11","resolution":"COMPLIED - OWNER REPAIR"}]}],"violYears":[{"y":2010,"n":1,"worst":null},{"y":2022,"n":1,"worst":null},{"y":2023,"n":2,"worst":null}],"investigations":[{"caseNumber":"261327","date":"2010-12-10","type":"HCEU INSP","status":"FAILED"},{"caseNumber":"261327","date":"2011-02-10","type":"HCEU INSP","status":"PASSED"},{"caseNumber":"CF-2022-059444","date":"2022-06-16","type":null,"status":"FAILED"},{"caseNumber":"CF-2022-059444","date":"2022-07-30","type":null,"status":"PASSED"},{"caseNumber":"CF-2023-116829","date":"2023-11-08","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-116829","date":"2023-11-22","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-126800","date":"2023-12-15","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-126800","date":"2024-01-02","type":null,"status":"FAILED"},{"caseNumber":"CF-2023-126800","date":"2024-01-16","type":null,"status":"PASSED"}],"inspYears":[{"y":2010,"fails":1,"passes":0},{"y":2011,"fails":0,"passes":1},{"y":2022,"fails":1,"passes":1},{"y":2023,"fails":3,"passes":0},{"y":2024,"fails":1,"passes":1}],"taxOwed":7378.79,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":7378.79,"principalDue":3924.25,"penaltyDue":274.88,"interestDue":1972.77,"otherChargesDue":1206.89,"yearsOwed":1,"oldestYearOwed":2016,"mostRecentYearOwed":2016,"mostRecentPaymentDate":"2021-12-24","assessmentYear":2022,"totalAssessment":288800,"taxableAssessment":57760,"exemptAbatementAssessment":231040,"homesteadValue":0,"netTaxAfterHomestead":808.52,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.03059622983572,"lng":-75.09099180422787,"geom":{"type":"Polygon","coordinates":[[[-75.090938914,40.030670054],[-75.090847581,40.030618337],[-75.091058258,40.030502943],[-75.091122512,40.030540153],[-75.090979903,40.0306927],[-75.090938914,40.030670054]]]},"liDistrict":"EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19124","beds":null,"baths":null,"stories":2,"lotArea":2354,"zoning":"CMX1","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"8001 NEW SECOND ST, ELKINS PARK PA, 19027","mailOut":true,"appeals":[{"type":"RB_LIRB","grounds":"MASTER PLUMBER DRAINED WATER FROM OUR BASEMENT AND FOUND LEAKING PIPE FROM ADJACENT PROPERTY RUNNING THROUGH OUR BASEMENT.","status":"OPEN","outcome":"MOOT","date":"2016-05-04","number":"27248","relatedPermit":null}],"taxYears":[{"year":2014,"total":2308.58,"principal":1520.61,"interest":296.51,"penalty":106.44},{"year":2015,"total":5659.59,"principal":4008.14,"interest":420.85,"penalty":280.57},{"year":2016,"total":4641.08,"principal":4187.01,"interest":62.8,"penalty":41.87}],"taxNet":12609.25,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":260100,"taxable":260100,"land":23500,"improvement":236600,"taxableLand":23500,"taxableImprovement":236600,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":260100,"taxable":130050,"land":23500,"improvement":236600,"taxableLand":11750,"taxableImprovement":118300,"exemptLand":11750,"exemptImprovement":118300},{"y":2018,"v":286600,"taxable":71649,"land":57362,"improvement":229238,"taxableLand":14340,"taxableImprovement":57309,"exemptLand":43022,"exemptImprovement":171929},{"y":2019,"v":286700,"taxable":71675,"land":57340,"improvement":229360,"taxableLand":14335,"taxableImprovement":57340,"exemptLand":43005,"exemptImprovement":172020},{"y":2020,"v":288800,"taxable":57760,"land":57760,"improvement":231040,"taxableLand":11552,"taxableImprovement":46208,"exemptLand":46208,"exemptImprovement":184832},{"y":2021,"v":288800,"taxable":57760,"land":57760,"improvement":231040,"taxableLand":11552,"taxableImprovement":46208,"exemptLand":46208,"exemptImprovement":184832},{"y":2022,"v":288800,"taxable":57760,"land":57760,"improvement":231040,"taxableLand":11552,"taxableImprovement":46208,"exemptLand":46208,"exemptImprovement":184832},{"y":2023,"v":315600,"taxable":63120,"land":63116,"improvement":252484,"taxableLand":12623,"taxableImprovement":50497,"exemptLand":50493,"exemptImprovement":201987},{"y":2024,"v":315600,"taxable":63120,"land":63116,"improvement":252484,"taxableLand":12623,"taxableImprovement":50497,"exemptLand":50493,"exemptImprovement":201987},{"y":2025,"v":260000,"taxable":52000,"land":52000,"improvement":208000,"taxableLand":10400,"taxableImprovement":41600,"exemptLand":41600,"exemptImprovement":166400},{"y":2026,"v":260000,"taxable":52000,"land":52000,"improvement":208000,"taxableLand":10400,"taxableImprovement":41600,"exemptLand":41600,"exemptImprovement":166400},{"y":2027,"v":267800,"taxable":53560,"land":53500,"improvement":214300,"taxableLand":10700,"taxableImprovement":42860,"exemptLand":42800,"exemptImprovement":171440}],"taxNow":728,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"82253","date":"2007-06-11","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2007-11-16","scope":"REPLACE A 200 AMP BREAKER SVS WHICH IS RUSTED DUE TO WATER DAMAGE. REPLACE A 100 AMP PANEL SVS FOR SMALL 2ND FL APT, WHICH OCCUPIES THE 2ND FL. (EAST DIST)"},{"number":"84348","date":"2007-06-19","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"EXPIRED","completedDate":null,"scope":"GENERAL REHAB: REPAIRS TO FLOORS, WALLS,COSMETIC , ETC"},{"number":"674363","date":"2016-03-04","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2016-03-14","scope":"REPLACE WATER SERVICE FROM CITY MAIN TO METER PA20160621006 (SFD)SELF CERTIFICATION'S ARE NO LONGER PERMITTED\",\"ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FT IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION\""}],"storyTag":"Renovated & sold on","storyDelta":2.56,"timeline":[{"y":2007,"k":"permit","w":"Electrical"},{"y":2007,"k":"permit","w":"Alteration"},{"y":2010,"k":"viol","w":"L&I violation"},{"y":2011,"k":"insp","w":"Inspection passed"},{"y":2016,"k":"permit","w":"Plumbing"},{"y":2016,"k":"appeal","w":"Appeal moot"},{"y":2022,"k":"viol","w":"L&I violation"},{"y":2022,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2023,"k":"sale","p":285000},{"y":2023,"k":"viol","w":"2 L&I violations"},{"y":2023,"k":"insp","w":"Inspection failed ×3"},{"y":2024,"k":"insp","w":"L&I: 1 failed, 1 passed"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["$7,379 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2023"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 84348 (EXPIRED).","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":"$7,378.79 was recorded in the City’s 2022-06 delinquency snapshot for 2016.","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"6 failed, 3 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jan 16, 2024.","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":"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 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 4 historical violations across 4 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/"}]}