{"asOf":"2026-07-28T11:33:24.853Z","block":"300-399 WALNUT ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-walnut-st","address":"306 WALNUT ST","parcelNumber":"883006400","source":"https://property.phila.gov/?p=883006400","ownerType":"investor","kind":"offices","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"DD0","buildingCodeNew":"254","buildingClass":"OFF BLD N/PKG N/COM MASON","buildingClassNew":"DOWNTOWN ROW TYPE-* SNGL OCCP","useLabel":"Offices","owner":"KRMP306 LLC","coOwner":null,"marketValue":1725000,"landAssessment":345000,"improvementAssessment":1380000,"livableArea":4596,"yearBuilt":1900,"lastSale":{"price":1725000,"date":"2018-12-19T05:00:00Z"},"openViolations":0,"violations":[{"number":"2130486","date":"2011-06-29","code":"19-2602.1/1","title":"CAL LO","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"285185","type":"STANDARD","priority":"STANDARD","responsibility":"BU","status":"CLOSED","createdDate":"2011-07-01","completedDate":"2011-07-14","violations":[{"number":"2130486","date":"2011-06-29","code":"19-2602.1/1","title":"CAL LO","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2011,"n":1,"worst":null}],"investigations":[{"caseNumber":"285185","date":"2011-06-29","type":"BC INSP","status":"FAILED"},{"caseNumber":"285185","date":"2011-07-14","type":"BC INSP","status":"PASSED"}],"inspYears":[{"y":2011,"fails":1,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94697526322352,"lng":-75.14679168704556,"geom":{"type":"Polygon","coordinates":[[[-75.146713455,39.947094751],[-75.146771584,39.94684236],[-75.146869921,39.946855778],[-75.146811787,39.947108169],[-75.146713455,39.947094751]]]},"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":2614,"zoning":"CMX3","grade":"A+","basement":null,"heater":null,"centralAir":null,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"306 WALNUT ST, PHILADELPHIA PA, 19106","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":true,"assessmentExemption":true,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":600000,"taxable":600000,"land":196000,"improvement":404000,"taxableLand":196000,"taxableImprovement":404000,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":600000,"taxable":600000,"land":196000,"improvement":404000,"taxableLand":196000,"taxableImprovement":404000,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":1065100,"taxable":1065100,"land":213020,"improvement":852080,"taxableLand":213020,"taxableImprovement":852080,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":1097000,"taxable":1097000,"land":219400,"improvement":877600,"taxableLand":219400,"taxableImprovement":877600,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":1124400,"taxable":1124400,"land":224880,"improvement":899520,"taxableLand":224880,"taxableImprovement":899520,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":1124400,"taxable":1124400,"land":224880,"improvement":899520,"taxableLand":224880,"taxableImprovement":899520,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":1124400,"taxable":1124400,"land":224880,"improvement":899520,"taxableLand":224880,"taxableImprovement":899520,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1725000,"taxable":1124401,"land":345000,"improvement":1380000,"taxableLand":345000,"taxableImprovement":779401,"exemptLand":0,"exemptImprovement":600599},{"y":2024,"v":1725000,"taxable":1124401,"land":345000,"improvement":1380000,"taxableLand":345000,"taxableImprovement":779401,"exemptLand":0,"exemptImprovement":600599},{"y":2025,"v":1725000,"taxable":1124401,"land":345000,"improvement":1380000,"taxableLand":345000,"taxableImprovement":779401,"exemptLand":0,"exemptImprovement":600599},{"y":2026,"v":1725000,"taxable":1124401,"land":345000,"improvement":1380000,"taxableLand":345000,"taxableImprovement":779401,"exemptLand":0,"exemptImprovement":600599},{"y":2027,"v":1725000,"taxable":1124401,"land":345000,"improvement":1380000,"taxableLand":345000,"taxableImprovement":779401,"exemptLand":0,"exemptImprovement":600599}],"taxNow":15739,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"939432","date":"2019-01-07","work":"Demolition","type":"BP_DEMO","description":"DEMOLITION PERMIT","status":"COMPLETED","completedDate":"2019-03-05","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":"939892","date":"2019-02-21","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2019-07-15","scope":"FOR LEVEL II ALTERATIONS TO EXISTING STRUCTURE TO INCLUDE NEW INTERIOR PARTITIONS, INTERIOR FINISHES, AS PER APPROVED PLANS. **NO CHANGE TO OCCUPANCY CLASSIFICATION** NO CHANGE TO MEANS OF EGRESS."},{"number":"959483","date":"2019-03-21","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2019-07-09","scope":"REPLACE OFFICE SPACE WIRING AS PER 2008 NEC"},{"number":"960065","date":"2019-03-22","work":"Mechanical","type":"BP_MECH","description":"MECHANICAL PERMIT","status":"COMPLETED","completedDate":"2019-07-15","scope":"REMOVE AND REPLACEEXT'G UNITS WITH 90% WA & 5T AC AS PEREZ PERMIT DUCTWORK & WARM-AIR APPLIANCES- FOR THE INSTALLATION IF NEW DUCTWORK, REGISTERS/GRILLES/DIFFUSERS, AND WARM-AIR APPLIANCES AS PER ATTACHED STANDARDS. DEVIATIONS FROM THESE STANDARDS REQUIRE SUBMISSION OF CONSTRUCTION AND SITE PLANS."},{"number":"968014","date":"2019-04-17","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2019-07-18","scope":"REPLACE DAMAGED SOIL PIPE AND INSTALL 9 NEW FIXTURES AS PER 2004 PPC"},{"number":"989175","date":"2019-07-15","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-04-16","scope":"INSTALL FIRE ALARM SYSTEM PER ENGINEER SEALED & CITY APPROVED DRAWINGS. AS PER 'o7 NFPA 72,'o8 NEC (CC DIST)"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2011,"k":"viol","w":"L&I violation"},{"y":2011,"k":"insp","w":"L&I: 1 failed, 1 passed"},{"y":2018,"k":"sale","p":1725000},{"y":2019,"k":"permit","w":"Demolition"},{"y":2019,"k":"permit","w":"Major alteration"},{"y":2019,"k":"permit","w":"Electrical"},{"y":2019,"k":"permit","w":"Mechanical"},{"y":2019,"k":"permit","w":"Plumbing"},{"y":2019,"k":"permit","w":"New Construction"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 53% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,124,400 to $1,725,000","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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jul 14, 2011.","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":"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":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 1 historical violation across 1 case.","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/"}]}