{"asOf":"2026-07-23T21:52:43.684Z","block":"7300-7399 STATE RD","blockUrl":"https://philadelphia.blockreport.homes/block/7300-7399-state-rd","address":"7323 STATE RD","parcelNumber":"885425460","source":"https://property.phila.gov/?p=885425460","ownerType":"vacant","kind":"vacant land","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"RB","buildingCodeNew":null,"buildingClass":"NON PD PKG LOT COMMERCIAL","buildingClassNew":null,"useLabel":"Vacant lot","owner":"SHALOM PENTECOSTAL CHURCH","coOwner":null,"marketValue":129900,"landAssessment":129900,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":{"price":610000,"date":"2018-10-30T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":1134.83,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":1134.83,"principalDue":631.66,"penaltyDue":47.62,"interestDue":92.98,"otherChargesDue":362.57,"yearsOwed":3,"oldestYearOwed":2018,"mostRecentYearOwed":2020,"mostRecentPaymentDate":"2021-10-08","assessmentYear":2022,"totalAssessment":44500,"taxableAssessment":0,"exemptAbatementAssessment":44500,"homesteadValue":0,"netTaxAfterHomestead":0,"actionableAtSnapshot":false,"paymentAgreementAtSnapshot":true,"bankruptcyAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.02586321229782,"lng":-75.03075734573042,"geom":{"type":"Polygon","coordinates":[[[-75.030675271,40.025692031],[-75.030955689,40.025970495],[-75.030842893,40.026036934],[-75.030556622,40.02575333],[-75.030675271,40.025692031]]]},"liDistrict":"EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19136","beds":null,"baths":null,"stories":null,"lotArea":5415,"zoning":"I2","grade":null,"basement":null,"heater":null,"centralAir":null,"extCond":null,"intCond":null,"garage":null,"homestead":false,"mail":"7323 STATE RD, PHILADELPHIA PA, 19136","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR THE LEGALIZATION EXISTING PRIVATE PARKING LOT FOR THE TOTAL OF 11 PARKING  SPACES WITH ONE HANDICAP PARKING SPACE AND FOR THE ERECTION OF BOLLARDS  (45\" ) HIGH.","status":"CLOSED","outcome":"Granted with conditions","date":"2009-07-22","number":"9368","relatedPermit":"221020"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":2,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":33000,"taxable":0,"land":33000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":33000,"exemptImprovement":0},{"y":2017,"v":33000,"taxable":0,"land":33000,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":33000,"exemptImprovement":0},{"y":2018,"v":267600,"taxable":44600,"land":267600,"improvement":0,"taxableLand":44600,"taxableImprovement":0,"exemptLand":223000,"exemptImprovement":0},{"y":2019,"v":44500,"taxable":0,"land":44500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":44500,"exemptImprovement":0},{"y":2020,"v":44500,"taxable":0,"land":44500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":44500,"exemptImprovement":0},{"y":2021,"v":44500,"taxable":0,"land":44500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":44500,"exemptImprovement":0},{"y":2022,"v":44500,"taxable":0,"land":44500,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":44500,"exemptImprovement":0},{"y":2023,"v":43300,"taxable":0,"land":43300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":43300,"exemptImprovement":0},{"y":2024,"v":43300,"taxable":0,"land":43300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":43300,"exemptImprovement":0},{"y":2025,"v":103200,"taxable":0,"land":103200,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":103200,"exemptImprovement":0},{"y":2026,"v":103200,"taxable":0,"land":103200,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":103200,"exemptImprovement":0},{"y":2027,"v":129900,"taxable":0,"land":129900,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":129900,"exemptImprovement":0}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"221020","date":"2009-07-28","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2009-07-28","scope":"LEGALIZE EXISTING PRIVATE PARKING LOT. IMPROVED AREA 4,516.88 SQ. FT AS PER PLAN TO INCLUDE THE ERECTION OF BOLLARDS45\" HIGH"}],"storyTag":"Improved","storyDelta":0.11,"timeline":[{"y":2009,"k":"appeal","w":"Appeal granted with conditions"},{"y":2009,"k":"permit","w":"Zoning/use"},{"y":2009,"k":"sale","p":550000},{"y":2018,"k":"sale","p":610000}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-23","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 138% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $43,300 to $103,200","no permit shown in 2024-2026"],"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 #221020: 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":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$1,134.83 was recorded in the City’s 2022-06 delinquency snapshot for 2018–2020.","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":"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/"}]}