{"asOf":"2026-07-26T00:12:07.708Z","block":"400-499 W ALLEGHENY AVE","blockUrl":"https://philadelphia.blockreport.homes/block/400-499-w-allegheny-ave","address":"432 W ALLEGHENY AVE","parcelNumber":"884605802","source":"https://property.phila.gov/?p=884605802","ownerType":"investor","kind":"industrial","isHouse":false,"home":false,"commercial":true,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"LC1","buildingCodeNew":"273","buildingClass":"IND WAREHOUSE MASONRY+OTH","buildingClassNew":"WAREHOUSE","useLabel":"Industrial building","owner":"GUMAH INC","coOwner":null,"marketValue":5444100,"landAssessment":1088800,"improvementAssessment":4355300,"livableArea":86415,"yearBuilt":1920,"lastSale":{"price":1,"date":"2022-01-28T05:00:00Z"},"openViolations":0,"violations":[{"number":"VI-2025-097041","date":"2025-12-15","code":"9-3402(2)","title":"BENCHMARKING LATE","status":"CLOSED","resolutionDate":"2026-01-27","resolution":"CLOSED - ADMINISTRATIVELY"}],"violationCases":[{"number":"CF-2025-133738","type":"NOTICE OF VIOLATION","priority":"ADMINISTRATIVE NOTICE OF VIOLATION","responsibility":"OOS INVESTIGATOR","status":"CLOSED","createdDate":"2025-12-15","completedDate":"2026-03-20","violations":[{"number":"VI-2025-097041","date":"2025-12-15","code":"9-3402(2)","title":"BENCHMARKING LATE","status":"CLOSED","resolutionDate":"2026-01-27","resolution":"CLOSED - ADMINISTRATIVELY"}]}],"violYears":[{"y":2025,"n":1,"worst":null}],"investigations":[{"caseNumber":"CF-2025-133738","date":"2025-12-15","type":null,"status":"FAILED"},{"caseNumber":"CF-2025-133738","date":"2026-01-27","type":null,"status":"PASSED"}],"inspYears":[{"y":2025,"fails":1,"passes":0},{"y":2026,"fails":0,"passes":1}],"taxOwed":27248.61,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":27248.61,"principalDue":23024.54,"penaltyDue":1381.47,"interestDue":1208.78,"otherChargesDue":1633.82,"yearsOwed":1,"oldestYearOwed":2021,"mostRecentYearOwed":2021,"mostRecentPaymentDate":null,"assessmentYear":2022,"totalAssessment":1430300,"taxableAssessment":1430300,"exemptAbatementAssessment":0,"homesteadValue":0,"netTaxAfterHomestead":20021.34,"actionableAtSnapshot":true,"paymentAgreementAtSnapshot":false,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.9989579630799,"lng":-75.13737708215878,"geom":{"type":"Polygon","coordinates":[[[-75.137891603,39.999493902],[-75.137115596,39.999393235],[-75.136917772,39.998783751],[-75.136880401,39.998765224],[-75.136810664,39.99877947],[-75.136706738,39.998559864],[-75.136661621,39.99855401],[-75.136713119,39.998319212],[-75.137055858,39.998451658],[-75.138024337,39.998888624],[-75.137891603,39.999493902]]]},"liDistrict":"CENTRAL EAST","certifications":[{"number":"BC-2022-018306","type":"Sprinkler Certification","inspectionDate":"2022-11-22","result":"Certified","expirationDate":"2023-11-22","buildingId":"1045584"},{"number":"BC-2023-025299","type":"Sprinkler Certification","inspectionDate":"2023-10-10","result":"Certified","expirationDate":"2024-10-10","buildingId":"1045584"},{"number":"BC-2025-011411","type":"Sprinkler Certification","inspectionDate":"2025-03-03","result":"Certified","expirationDate":"2026-03-03","buildingId":"1045584"},{"number":"BC-2026-003216","type":"Sprinkler Certification","inspectionDate":"2026-01-23","result":"Certified","expirationDate":"2027-01-23","buildingId":"1045584"}],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19133","beds":null,"baths":null,"stories":2,"lotArea":88165,"zoning":"ICMX","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":null,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2021,"v":1430300,"taxable":1430300,"land":281008,"improvement":1149292,"taxableLand":281008,"taxableImprovement":1149292,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":1430300,"taxable":1430300,"land":281008,"improvement":1149292,"taxableLand":281008,"taxableImprovement":1149292,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":1430300,"taxable":1430300,"land":281008,"improvement":1149292,"taxableLand":281008,"taxableImprovement":1149292,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":1430300,"taxable":1430300,"land":281008,"improvement":1149292,"taxableLand":281008,"taxableImprovement":1149292,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":1728300,"taxable":1728300,"land":518490,"improvement":1209810,"taxableLand":518490,"taxableImprovement":1209810,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":1728300,"taxable":1728300,"land":518490,"improvement":1209810,"taxableLand":518490,"taxableImprovement":1209810,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":5444100,"taxable":5444100,"land":1088800,"improvement":4355300,"taxableLand":1088800,"taxableImprovement":4355300,"exemptLand":0,"exemptImprovement":0}],"taxNow":24193,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"943613","date":"2019-03-05","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2021-12-20","scope":"FOR LEVEL II ALTERATIONS TO THE FIRST FLOOR TENANT SPACE FOR USE AS A DAYCARE. ALTERATIONS TO INCLUDE THE ERECTION OF PARTITION WALLS, PROVIDE FINISHES/FURNISHINGS AND ACCESSIBLE IMPROVEMENTS THROUGHOUT. TENANT SPACE TO BE FULLY SPRINKLERED IN ACCORDANCE WITH NFPA 13. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS REQUIRED FOR MECHANCIAL, ELECTRICAL, PLUMBING AND FIRE SUPPRESSION WORK."},{"number":"988532","date":"2019-08-05","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-05-15","scope":"INSTALLATION OF NEW FIRE ALARM SYSTEM.PER NFPA 2017"},{"number":"EP-2020-000228","date":"2020-09-01","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-12-30","scope":"Upgrade building electrical service to 2000A and addition of six new PECO meters. PECO has approved this work as per 2017 NEC."},{"number":"PP-2023-009228","date":"2023-07-07","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Expired","completedDate":"2024-12-26","scope":"REPLACE 1\" BACKFLOW DEVICE"}],"storyTag":"New construction","storyDelta":0,"timeline":[{"y":2009,"k":"sale","p":950000},{"y":2009,"k":"sale","p":950000},{"y":2019,"k":"permit","w":"Addition and/or Alteration"},{"y":2019,"k":"permit","w":"New Construction"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"},{"y":2023,"k":"permit","w":"Alterations"},{"y":2025,"k":"viol","w":"L&I violation"},{"y":2025,"k":"insp","w":"Inspection failed"},{"y":2026,"k":"insp","w":"Inspection passed"}],"rented":false,"licenses":[{"number":"280546","type":"Dumpster License - Private Property","status":"Inactive","businessName":"STARK CO","legalName":"STARK CO","address":"432 W ALLEGHENY AVE","revenueCode":"3230","rentalCategory":null,"units":null,"issuedDate":"2000-10-10","latestIssueDate":"2010-07-07","expirationDate":"2011-07-31","inactiveDate":null},{"number":"879022","type":"Food Preparing and Serving (30+ SEATS)","status":"Active","businessName":"Acelero Learning Camden, Inc. (Child Care )","legalName":"Acelero Learning Camden, Inc.","address":"432 W ALLEGHENY AVE","revenueCode":"3121","rentalCategory":null,"units":null,"issuedDate":"2021-10-07","latestIssueDate":"2025-09-03","expirationDate":"2026-10-06","inactiveDate":null}],"licenseActivity":[{"number":"879022","type":"Food Preparing and Serving (30+ SEATS)","businessName":"Acelero Learning Camden, Inc. (Child Care )","legalName":"Acelero Learning Camden, Inc.","issuedDate":"2021-10-07","latestIssueDate":"2025-09-03","closureDate":null,"expirationDate":"2026-10-06","inactiveDate":null,"status":"Active","statusLabel":"Active","active":true},{"number":"280546","type":"Dumpster License - Private Property","businessName":"STARK CO","legalName":"STARK CO","issuedDate":"2000-10-10","latestIssueDate":"2010-07-07","closureDate":"2011-07-31","expirationDate":"2011-07-31","inactiveDate":null,"status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-24","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":["$27,249 appeared in the City's June 2022 delinquency snapshot","failed L&I inspection activity in 2025"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 215% in 2027, but no matching permit appears in the property timeline.","evidence":["assessment moved from $1,728,300 to $5,444,100","no permit shown in 2026-2028"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: PP-2023-009228 (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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$27,248.61 was recorded in the City’s 2022-06 delinquency snapshot for 2021.","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":"1 failed, 1 passed, and 0 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Jan 27, 2026.","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":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Dumpster License - Private Property #280546: Inactive","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"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/"},{"id":"building-certifications","level":"clear","title":"Filed system certifications are current in this dataset","finding":"Sprinkler Certification: Certified through Jan 23, 2027","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":"Confirm the certificate covers every applicable system and remains accepted by L&I.","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/"}]}