{"asOf":"2026-07-25T00:32:17.153Z","block":"100-199 S 23RD ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-s-23rd-st","address":"108-14 S 23RD ST","parcelNumber":"883068400","source":"https://property.phila.gov/?p=883068400","ownerType":"investor","kind":"offices","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"DD0","buildingCodeNew":"241","buildingClass":"OFF BLD N/PKG N/COM MASON","buildingClassNew":"OFFICE BLDNG - Low Rise","useLabel":"Offices","owner":"MREF II 2300 IONIC LP","coOwner":null,"marketValue":1649000,"landAssessment":329800,"improvementAssessment":1319200,"livableArea":4620,"yearBuilt":1950,"lastSale":{"price":2873200,"date":"2019-11-13T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.95219182506377,"lng":-75.17847012746336,"geom":{"type":"Polygon","coordinates":[[[-75.178368921,39.952085402],[-75.178612677,39.952117076],[-75.17856967,39.952298782],[-75.178328185,39.952266884],[-75.178368921,39.952085402]]]},"liDistrict":"CENTRAL WEST","certifications":[{"number":"BC-2021-003904","type":"Fire Alarm Certification","inspectionDate":"2021-06-03","result":"Certified","expirationDate":"2022-06-03","buildingId":"1504153"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19103","beds":null,"baths":null,"stories":null,"lotArea":4620,"zoning":"CMX4","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"5","intCond":"5","garage":null,"homestead":false,"mail":"100 FRONT STREET SUITE 15, CONSHOHOCKEN PA, 19428","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1155000,"taxable":1155000,"land":462000,"improvement":693000,"taxableLand":462000,"taxableImprovement":693000,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":1155000,"taxable":1155000,"land":462000,"improvement":693000,"taxableLand":462000,"taxableImprovement":693000,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":1189600,"taxable":1189600,"land":237920,"improvement":951680,"taxableLand":237920,"taxableImprovement":951680,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":1225200,"taxable":1225200,"land":245040,"improvement":980160,"taxableLand":245040,"taxableImprovement":980160,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":1255800,"taxable":1255800,"land":251160,"improvement":1004640,"taxableLand":251160,"taxableImprovement":1004640,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":2300000,"taxable":2300000,"land":460000,"improvement":1840000,"taxableLand":460000,"taxableImprovement":1840000,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":2300000,"taxable":2300000,"land":460000,"improvement":1840000,"taxableLand":460000,"taxableImprovement":1840000,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":2300000,"taxable":2300000,"land":460000,"improvement":1840000,"taxableLand":460000,"taxableImprovement":1840000,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":2300000,"taxable":2300000,"land":460000,"improvement":1840000,"taxableLand":460000,"taxableImprovement":1840000,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1735800,"taxable":1735800,"land":347160,"improvement":1388640,"taxableLand":347160,"taxableImprovement":1388640,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1735800,"taxable":1735800,"land":347160,"improvement":1388640,"taxableLand":347160,"taxableImprovement":1388640,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":1649000,"taxable":1649000,"land":329800,"improvement":1319200,"taxableLand":329800,"taxableImprovement":1319200,"exemptLand":0,"exemptImprovement":0}],"taxNow":24298,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"567717","date":"2014-11-07","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2014-11-07","scope":"FOR THE INSTALLATION OF ONE ACCESSORY NON-ILLUMINATED FLAT WALL SIGN 15.8\"X52.5\" USE REGISTRATION TO OFFICE USE BUSINESS AND PROFESSIONAL SERVICES."},{"number":"572982","date":"2014-11-07","work":"Sign","type":"BP_SIGN","description":"SIGN PERMIT","status":"COMPLETED","completedDate":"2015-08-28","scope":"INSTALLATION OF FLAT WALL SIGN (APPLICANT AGREES TO EZ WALL SIGN STANDARD)"}],"storyTag":"Improved","storyDelta":4.75,"timeline":[{"y":2002,"k":"sale","p":1000000},{"y":2005,"k":"sale","p":2500000},{"y":2014,"k":"sale","p":5750000},{"y":2014,"k":"permit","w":"Zoning/use"},{"y":2014,"k":"permit","w":"Sign"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 83% in 2021, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,255,800 to $2,300,000","no permit shown in 2020-2022"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #567717: 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":"building-certifications","level":"attention","title":"A life-safety certification appears expired","finding":"Fire Alarm Certification: Certified through Jun 3, 2022","why":"Fire-protection certifications apply to the named system and inspection period only; they are not a whole-building safety certificate. Philadelphia generally requires annual sprinkler, standpipe, fire-alarm, special-hazard, and emergency-power inspections where those systems exist.","action":"Request the correction/reinspection and current filed certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"}],"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/"}]}