{"asOf":"2026-07-28T09:59:05.621Z","block":"0-99 S 8TH ST","blockUrl":"https://philadelphia.blockreport.homes/block/0-99-s-8th-st","address":"24-28 S 8TH ST","parcelNumber":"885671300","source":"https://property.phila.gov/?p=885671300","ownerType":"investor","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":true,"institutional":false,"buildingCode":"RE","buildingCodeNew":"229","buildingClass":"PD PKG LOT COMMERCIAL","buildingClassNew":"PARKING GARAGE/DECK","useLabel":"Commercial","owner":"PHILA PARKING AUTHORITY","coOwner":null,"marketValue":3653300,"landAssessment":3653300,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":{"price":6336000,"date":"1999-01-13T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.95036767528565,"lng":-75.15414994551448,"geom":{"type":"Polygon","coordinates":[[[-75.153842578,39.950418358],[-75.153877568,39.950246458],[-75.154457641,39.950318084],[-75.154424511,39.950487963],[-75.153842578,39.950418358]]]},"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19107","beds":null,"baths":null,"stories":null,"lotArea":10438,"zoning":"CMX5","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"3101 MARKET ST, PHILADELPHIA PA, 19104","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR USE AS AN OPEN AIR PARKING LOT WITH ASSOCIATED STRIPPING FOR THIRTY (30) 9'-0\" BY 19'-0 PARKING SPACES AT GRADE WITH TWO (2) ACCESSIBLE SPACES. INSTALLATION OF NEW STORM DRAIN AND RELATED TIE-IN, CONCRETE BUMPERS & BOLLARDS, LAND","status":"CLOSED","outcome":"Granted","date":"2012-06-05","number":"17742","relatedPermit":"397821"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1304800,"taxable":0,"land":1304800,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":1304800,"exemptImprovement":0},{"y":2017,"v":1304800,"taxable":0,"land":1304800,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":1304800,"exemptImprovement":0},{"y":2018,"v":3268300,"taxable":0,"land":3268300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3268300,"exemptImprovement":0},{"y":2019,"v":3366300,"taxable":0,"land":3366300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3366300,"exemptImprovement":0},{"y":2020,"v":3366300,"taxable":0,"land":3366300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3366300,"exemptImprovement":0},{"y":2021,"v":3366300,"taxable":0,"land":3366300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3366300,"exemptImprovement":0},{"y":2022,"v":3366300,"taxable":0,"land":3366300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3366300,"exemptImprovement":0},{"y":2023,"v":4697100,"taxable":0,"land":4697100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":4697100,"exemptImprovement":0},{"y":2024,"v":4697100,"taxable":0,"land":4697100,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":4697100,"exemptImprovement":0},{"y":2025,"v":3653300,"taxable":0,"land":3653300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3653300,"exemptImprovement":0},{"y":2026,"v":3653300,"taxable":0,"land":3653300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3653300,"exemptImprovement":0},{"y":2027,"v":3653300,"taxable":0,"land":3653300,"improvement":0,"taxableLand":0,"taxableImprovement":0,"exemptLand":3653300,"exemptImprovement":0}],"taxNow":0,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"441614","date":"2012-12-13","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2013-01-24","scope":"INSTALLING 10\" STORM CONNECTION TO SEWER INSTALLING CONCRETE SUMP INLET CATCH BASIN (PARKING LOT)"},{"number":"SP-2025-001143","date":"2025-09-18","work":"General Earth Disturbance ONLY","type":"Site / Utility Permit","description":"Site / Utility Permit","status":"Issued","completedDate":null,"scope":"FOR THE SITEWORK TO INCLUDE THE RECONSTRUCTION/ REPAIR OF EXISTING PARKING SPACES (WITHOUT RECONFIGURATION OF PARKING) PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS TO BE OBTAINED FOR ALL OTHER WORK."},{"number":"EP-2026-005097","date":"2026-06-15","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":null,"scope":"Refeed existing 200Amp, 240V, 1-Phase,3-Wire existing load center for parking lot lighting as per 2017 NEC."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2012,"k":"appeal","w":"Appeal granted"},{"y":2012,"k":"permit","w":"Plumbing"},{"y":2025,"k":"permit","w":"General Earth Disturbance ONLY"},{"y":2026,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"licenseActivity":[],"businessLicenseSourceDate":"2026-07-27","signals":[{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 40% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $3,366,300 to $4,697,100","no permit shown in 2022-2024"],"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":"Appeal #17742: CLOSED · Granted; related permit 397821.","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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"2 permits not marked completed: SP-2025-001143 (Issued), EP-2026-005097 (Issued).","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/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as commercial. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"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/"}]}