{"asOf":"2026-07-27T10:07:52.948Z","block":"800-899 WALNUT ST","blockUrl":"https://philadelphia.blockreport.homes/block/800-899-walnut-st","address":"815-23 WALNUT ST","parcelNumber":"885768880","source":"https://property.phila.gov/?p=885768880","ownerType":"absentee","kind":"commercial","isHouse":false,"home":false,"commercial":false,"residential":false,"taxExempt":false,"institutional":false,"buildingCode":"RE","buildingCodeNew":"229","buildingClass":"PD PKG LOT COMMERCIAL","buildingClassNew":"PARKING GARAGE/DECK","useLabel":"Commercial","owner":"WALNUT STREET THEATRE COR","coOwner":null,"marketValue":4113200,"landAssessment":4113200,"improvementAssessment":0,"livableArea":null,"yearBuilt":null,"lastSale":{"price":2450000,"date":"2003-01-21T05:00:00Z"},"openViolations":0,"violations":[{"number":"1297968","date":"2008-03-03","code":"19-2602.1/1","title":"CAL LO","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"1297969","date":"2008-03-03","code":"LO-1","title":"OBTAIN LIC INDICATED","status":"COMPLIED","resolutionDate":null,"resolution":null}],"violationCases":[{"number":"149403","type":"STANDARD","priority":"STANDARD","responsibility":"BU","status":"CLOSED","createdDate":"2008-03-03","completedDate":"2010-10-04","violations":[{"number":"1297968","date":"2008-03-03","code":"19-2602.1/1","title":"CAL LO","status":"COMPLIED","resolutionDate":null,"resolution":null},{"number":"1297969","date":"2008-03-03","code":"LO-1","title":"OBTAIN LIC INDICATED","status":"COMPLIED","resolutionDate":null,"resolution":null}]}],"violYears":[{"y":2008,"n":2,"worst":null}],"investigations":[{"caseNumber":"149403","date":"2008-03-03","type":"BC INSP","status":"FAILED"},{"caseNumber":"149403","date":"2008-11-18","type":"BC INSP","status":"FAILED"},{"caseNumber":"149403","date":"2008-11-18","type":"BC INSP","status":"CLOSED"},{"caseNumber":"149403","date":"2009-04-14","type":"ADMIN INSP","status":"CLOSED"},{"caseNumber":"149403","date":"2010-09-15","type":"PRECOURT","status":"PASSED"}],"inspYears":[{"y":2008,"fails":2,"passes":0},{"y":2010,"fails":0,"passes":1}],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.948454992685825,"lng":-75.15508187041918,"geom":{"type":"Polygon","coordinates":[[[-75.154873657,39.948576633],[-75.154937752,39.948272144],[-75.155286066,39.948315133],[-75.155217841,39.948646642],[-75.155001822,39.9486198],[-75.155006641,39.948592892],[-75.154873657,39.948576633]]]},"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":11752,"zoning":"CMX5","grade":"C","basement":null,"heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":null,"homestead":false,"mail":"825 WALNUT ST, PHILADELPHIA PA, 19107","mailOut":false,"appeals":[{"type":"Building standards appeal","grounds":"ON 03/08/2019, THE DEPARTMENT OF LICENSES AND INSPECTIONS ISSUED A NOTICE OF REFUSAL FOR APPLICATION #932820.","status":"OPEN","outcome":null,"date":"2019-04-25","number":"37105","relatedPermit":"932820"},{"type":"Zoning board appeal","grounds":"PERMIT FOR TO CREATE AN UNITY OF USE BETWEEN 815-23 WALNUT ST, 825 WALNUT ST. AND 827-31 WALNUT ST. FOR THE EXPANSION OF AN EXISTING ASSEMBLY AND ENTERTAINMENT (THEATER) TO INCLUDE RETAIL SALES USE ON THE GROUND FLOOR AND OFF-STREET LOADING","status":"OPEN","outcome":"Granted with conditions","date":"2019-11-13","number":"38751","relatedPermit":"962730"},{"type":"BBS Permit Denial","grounds":null,"status":"Completed","outcome":"Approved","date":"2021-07-14","number":"1048335","relatedPermit":null}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":2582600,"taxable":2582600,"land":2582600,"improvement":0,"taxableLand":2582600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2017,"v":2582600,"taxable":2582600,"land":2582600,"improvement":0,"taxableLand":2582600,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2018,"v":3679700,"taxable":3679700,"land":3679700,"improvement":0,"taxableLand":3679700,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2019,"v":3790000,"taxable":3790000,"land":3790000,"improvement":0,"taxableLand":3790000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":3790000,"taxable":3790000,"land":3790000,"improvement":0,"taxableLand":3790000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":3790000,"taxable":3790000,"land":3790000,"improvement":0,"taxableLand":3790000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":3790000,"taxable":3790000,"land":3790000,"improvement":0,"taxableLand":3790000,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":5288400,"taxable":5288400,"land":5288400,"improvement":0,"taxableLand":5288400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":5288400,"taxable":5288400,"land":5288400,"improvement":0,"taxableLand":5288400,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":4113200,"taxable":4113200,"land":4113200,"improvement":0,"taxableLand":4113200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":4113200,"taxable":4113200,"land":4113200,"improvement":0,"taxableLand":4113200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":4113200,"taxable":4113200,"land":4113200,"improvement":0,"taxableLand":4113200,"taxableImprovement":0,"exemptLand":0,"exemptImprovement":0}],"taxNow":57577,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"962730","date":"2019-11-22","work":"Zoning/use","type":"ZP_ZON/USE","description":"ZONING/USE PERMIT","status":"COMPLETED","completedDate":"2019-11-22","scope":"TO CREATE AN UNITY OF USE BETWEEN 815-23 WALNUT ST, 825 WALNUT ST. AND 827-31 WALNUT ST. AND FOR THE ERECTION OF AN ATTACHED STRUCTURE TO EXPAND AN EXISTING ASSEMBLY AND ENTERTAINMENT (THEATER) USE. USE TO INCLUDE RETAIL SALES USE ON THE GROUND FLOOR AND OFF-STREET LOADING. SIZE AND LOCATION AS SHOWN ON PLANS. ** AS PER PLANS SUBMITTED TO L&I, 2 PAGES STAMPED TODAY **"},{"number":"1051349","date":"2020-02-25","work":"Zoning","type":"ZP_ZONING","description":"ZONING PERMIT","status":"COMPLETED","completedDate":"2020-02-25","scope":"FOR THE CREATION OF A UNITY OF USE TO CREATE ONE (1) LOT FOR ZONING PURPOSES TO BE KNOWN AS 815-23 WALNUT ST. WITH RESPECTIVE COVENANTS, AGREEMENTS AND EASEMENTS TO BE RECORDED BY DEED TO BIND CURRENT AND FUTURE OWNERS OF THE CONTIGUOUS LOTS KNOWN AS 825 WALNUT ST, 827-31 WALNUT ST AND 815R WALNUT ST. TO PRESERVE THE UNITY OF USE AND THE LEGALITY OF THE ENTIRE PROJECT THAT STEMS FROM SINGLE ZONING LOT TREATMENT. PRIOR TO ISSUANCE OF CERTIFICATION OF OCCUPANCY, PROOF RECORDATION OF EASEMENTS, AGREEMENTS AND RESTRICTIVE COVENANTS MUST BE SUPPLIED. SIZE AND LOCATION AS SHOWN ON PLANS/APPLICATION. SEE PERMIT # 962730 FOR PLANS."},{"number":"1048335","date":"2022-03-21","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Expired","completedDate":"2024-04-05","scope":"FOR THE ERECTION OF A NEW STRUCTURE ON THREE DEEDED LOTS 815, 825 AND 815R WALNUT ST. WITH TWO MEZZANINE LEVELS AS PER SUBMITTED PLANS. FOR USE AS A THEATER THROUGHOUT WITH RETAIL TENANT SPACES ON THE GROUND FLOOR AND BASEMENT AS PER APPRPVED PLANS. BUILDING TO BE FULLY SPRINKLERED. SEPARATE PERMITS REQUIRED FOR MEP &FS WORK."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2008,"k":"viol","w":"2 L&I violations"},{"y":2008,"k":"insp","w":"Inspection failed ×2"},{"y":2010,"k":"insp","w":"Inspection passed"},{"y":2019,"k":"appeal","w":"Appeal filed"},{"y":2019,"k":"appeal","w":"Appeal granted with conditions"},{"y":2019,"k":"permit","w":"Zoning/use"},{"y":2020,"k":"permit","w":"Zoning"},{"y":2021,"k":"appeal","w":"Appeal approved"},{"y":2022,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[{"number":"284941","type":"Public Garage / Parking Lot","status":"Inactive","businessName":"PENNA SQUARE CORP","legalName":"PENNA SQUARE CORP","address":"815-23 WALNUT ST","revenueCode":"3371","rentalCategory":null,"units":null,"issuedDate":"2005-01-03","latestIssueDate":"2007-02-09","expirationDate":"2007-12-31","inactiveDate":"2008-01-23"},{"number":"433836","type":"Public Garage / Parking Lot","status":"Inactive","businessName":"PARKWAY CORPORATION","legalName":"PARKWAY CORPORATION","address":"815-23 WALNUT ST","revenueCode":"3371","rentalCategory":null,"units":null,"issuedDate":"2008-03-07","latestIssueDate":"2008-03-07","expirationDate":"2008-12-31","inactiveDate":"2012-07-24"}],"licenseActivity":[{"number":"433836","type":"Public Garage / Parking Lot","businessName":"PARKWAY CORPORATION","legalName":"PARKWAY CORPORATION","issuedDate":"2008-03-07","latestIssueDate":"2008-03-07","closureDate":"2012-07-24","expirationDate":"2008-12-31","inactiveDate":"2012-07-24","status":"Inactive","statusLabel":"Inactive","active":false},{"number":"284941","type":"Public Garage / Parking Lot","businessName":"PENNA SQUARE CORP","legalName":"PENNA SQUARE CORP","issuedDate":"2005-01-03","latestIssueDate":"2007-02-09","closureDate":"2008-01-23","expirationDate":"2007-12-31","inactiveDate":"2008-01-23","status":"Inactive","statusLabel":"Inactive","active":false}],"businessLicenseSourceDate":"2026-07-25","signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #38751: OPEN · Granted with conditions; related permit 962730. Use permit #962730: 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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 1048335 (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":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"2 failed, 1 passed, and 2 CLOSED investigation outcomes are in the fetched history; the latest dated visit was PASSED on Sep 15, 2010.","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":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Public Garage / Parking Lot #284941: Inactive since Jan 23, 2008; Public Garage / Parking Lot #433836: Inactive since Jul 24, 2012","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":"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/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 2 historical violations 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/"}],"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/"}]}