{"asOf":"2026-07-27T14:56:51.761Z","block":"300-399 KATER ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-kater-st","address":"326 KATER ST","parcelNumber":"884414100","source":"https://property.phila.gov/?p=884414100","ownerType":"owner-occupied","kind":"industrial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"LC0","buildingCodeNew":"273","buildingClass":"IND WAREHOUSE MASONRY","buildingClassNew":"WAREHOUSE","useLabel":"Industrial building","owner":"STOUFFER RICH","coOwner":null,"marketValue":372400,"landAssessment":74400,"improvementAssessment":298000,"livableArea":3880,"yearBuilt":1930,"lastSale":{"price":497000,"date":"2013-05-31T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94101659532121,"lng":-75.14898900194315,"geom":{"type":"Polygon","coordinates":[[[-75.148925996,39.941142929],[-75.148982867,39.940881044],[-75.149052154,39.94088895],[-75.148994947,39.941153084],[-75.148925996,39.941142929]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19147","beds":null,"baths":null,"stories":null,"lotArea":1940,"zoning":"CMX2","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":true,"mail":"326 KATER ST, PHILADELPHIA PA, 19147","mailOut":false,"appeals":[{"type":"ZBA Permit Denial - Variance","grounds":"Permit FOR ADDITION ABOVE AN EXISTING STRUCTURE WITH ROOF DECK ACCESSED BY ROOF DECK ACCESS \nSTRUCTURE. FOR USE AS SINGLE-FAMILY HOUSEHOLD LIVING. SIZE AND LOCATION AS PER PLANS","status":"Completed","outcome":"Granted with conditions","date":"2026-07-06","number":"ZP-2025-008617","relatedPermit":"ZP-2025-008617"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":415200,"taxable":385200,"land":194000,"improvement":221200,"taxableLand":194000,"taxableImprovement":191200,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":415200,"taxable":385200,"land":194000,"improvement":221200,"taxableLand":194000,"taxableImprovement":191200,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":479500,"taxable":449500,"land":100695,"improvement":378805,"taxableLand":100695,"taxableImprovement":348805,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":504300,"taxable":464300,"land":96981,"improvement":407319,"taxableLand":96981,"taxableImprovement":367319,"exemptLand":0,"exemptImprovement":40000},{"y":2020,"v":507500,"taxable":462500,"land":97596,"improvement":409904,"taxableLand":97596,"taxableImprovement":364904,"exemptLand":0,"exemptImprovement":45000},{"y":2021,"v":507500,"taxable":462500,"land":97596,"improvement":409904,"taxableLand":97596,"taxableImprovement":364904,"exemptLand":0,"exemptImprovement":45000},{"y":2022,"v":507500,"taxable":462500,"land":97596,"improvement":409904,"taxableLand":97596,"taxableImprovement":364904,"exemptLand":0,"exemptImprovement":45000},{"y":2023,"v":532900,"taxable":452900,"land":106580,"improvement":426320,"taxableLand":106580,"taxableImprovement":346320,"exemptLand":0,"exemptImprovement":80000},{"y":2024,"v":532900,"taxable":452900,"land":106580,"improvement":426320,"taxableLand":106580,"taxableImprovement":346320,"exemptLand":0,"exemptImprovement":80000},{"y":2025,"v":543200,"taxable":443200,"land":108640,"improvement":434560,"taxableLand":108640,"taxableImprovement":334560,"exemptLand":0,"exemptImprovement":100000},{"y":2026,"v":543200,"taxable":443200,"land":108640,"improvement":434560,"taxableLand":108640,"taxableImprovement":334560,"exemptLand":0,"exemptImprovement":100000},{"y":2027,"v":372400,"taxable":272400,"land":74400,"improvement":298000,"taxableLand":74400,"taxableImprovement":198000,"exemptLand":0,"exemptImprovement":100000}],"taxNow":6204,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"175463","date":"2008-09-08","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2009-07-07","scope":"REPLACE FRESH AIR INLET"}],"storyTag":"Renovated & sold on","storyDelta":0.58,"timeline":[{"y":2004,"k":"sale","p":315000},{"y":2008,"k":"permit","w":"Plumbing"},{"y":2013,"k":"sale","p":497000},{"y":2026,"k":"appeal","w":"Appeal granted with conditions"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #ZP-2025-008617: Completed · Granted with conditions; related permit ZP-2025-008617.","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":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"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/"}]}