{"asOf":"2026-07-23T07:00:28.219Z","block":"100-199 E TIOGA ST","blockUrl":"https://philadelphia.blockreport.homes/block/100-199-e-tioga-st","address":"135-39 E TIOGA ST","parcelNumber":"884462375","source":"https://property.phila.gov/?p=884462375","ownerType":"investor","kind":"industrial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"LC0","buildingCodeNew":"273","buildingClass":"IND WAREHOUSE MASONRY","buildingClassNew":"WAREHOUSE","useLabel":"Industrial building","owner":"CE NATIONAL INC","coOwner":null,"marketValue":238000,"landAssessment":47600,"improvementAssessment":190400,"livableArea":3400,"yearBuilt":1920,"lastSale":{"price":122500,"date":"2016-11-04T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.003114179677176,"lng":-75.12654883982103,"geom":{"type":"Polygon","coordinates":[[[-75.126372104,40.003228169],[-75.126391405,40.00314045],[-75.126467204,40.003149033],[-75.12650937,40.002949093],[-75.126683098,40.00296799],[-75.126621807,40.003260441],[-75.126372104,40.003228169]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19134","beds":null,"baths":null,"stories":null,"lotArea":5993,"zoning":"CMX2","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"1003 Presidential DR, WINONA LAKE IN, 46590","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":42000,"taxable":42000,"land":15200,"improvement":26800,"taxableLand":15200,"taxableImprovement":26800,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":42000,"taxable":42000,"land":15200,"improvement":26800,"taxableLand":15200,"taxableImprovement":26800,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":70000,"taxable":70000,"land":21000,"improvement":49000,"taxableLand":21000,"taxableImprovement":49000,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":122300,"taxable":122300,"land":23952,"improvement":98348,"taxableLand":23952,"taxableImprovement":98348,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":123000,"taxable":123000,"land":24089,"improvement":98911,"taxableLand":24089,"taxableImprovement":98911,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":123000,"taxable":123000,"land":24089,"improvement":98911,"taxableLand":24089,"taxableImprovement":98911,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":123000,"taxable":123000,"land":24089,"improvement":98911,"taxableLand":24089,"taxableImprovement":98911,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":136000,"taxable":136000,"land":27200,"improvement":108800,"taxableLand":27200,"taxableImprovement":108800,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":136000,"taxable":136000,"land":27200,"improvement":108800,"taxableLand":27200,"taxableImprovement":108800,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":193800,"taxable":0,"land":58140,"improvement":135660,"taxableLand":0,"taxableImprovement":0,"exemptLand":58140,"exemptImprovement":135660},{"y":2026,"v":193800,"taxable":0,"land":58140,"improvement":135660,"taxableLand":0,"taxableImprovement":0,"exemptLand":58140,"exemptImprovement":135660},{"y":2027,"v":238000,"taxable":0,"land":47600,"improvement":190400,"taxableLand":0,"taxableImprovement":0,"exemptLand":47600,"exemptImprovement":190400}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"EP-2023-010133","date":"2023-10-24","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2023-10-30","scope":"Replace 200amp main cables, 200amp meter box, new grounding and panel. Add 3 wall outlets. (fishing) AS PER NEC 2017"},{"number":"ZP-2023-011841","date":"2023-10-30","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Retail Sales - Food, Beverages, and Groceries"},{"number":"AP-2023-009163","date":"2024-06-04","work":"Certificate of Occupancy (CO) (may inclu…","type":"Administrative","description":"Administrative Permit","status":"Expired","completedDate":"2024-04-11","scope":"FOR THE CERTIFICATE OF OCCUPANCY FOR RETAIL SALES OF FOOD, BEVERAGES, AND GROCERIES (GROUP M AND S-2). SIZE AND LOCATION AS SHOWN IN THE APPLICATION/PLANS. NO ALTERATIONS ARE APPROVED UNDER THIS APPLCIATION."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2023,"k":"permit","w":"Addition and/or Alteration"},{"y":2023,"k":"permit","w":"Change of Use"},{"y":2024,"k":"permit","w":"Certificate of Occupancy (CO) (may inclu…"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"transition-activity","level":"watch","title":"Recent transition activity","summary":"The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.","evidence":["3 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: AP-2023-009163 (Expired). At least one row also carries a completion date, so the City fields conflict.","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":"full-tax-exemption","level":"verify","title":"OPA shows a full exemption; its legal basis is unverified","finding":"OPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.","why":"Full OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.","action":"Confirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.","url":"https://www.phila.gov/departments/office-of-property-assessment/tax-exemptions-and-abatements/"}],"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/"}]}