{"asOf":"2026-07-23T12:13:45.967Z","block":"300-399 S 2ND ST","blockUrl":"https://philadelphia.blockreport.homes/block/300-399-s-2nd-st","address":"309 S 2ND ST","parcelNumber":"888054900","source":"https://property.phila.gov/?p=888054900","ownerType":"absentee","kind":"house","isHouse":true,"home":true,"commercial":false,"residential":true,"taxExempt":false,"institutional":false,"buildingCode":"550","buildingCodeNew":"45","buildingClass":"RES CONDO 3 STY MASONRY","buildingClassNew":null,"useLabel":"House","owner":"MCCARTHY CHERYL","coOwner":"TODD CAROLYN","marketValue":345000,"landAssessment":34500,"improvementAssessment":310500,"livableArea":815,"yearBuilt":1971,"lastSale":{"price":342000,"date":"2023-12-18T05:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94360952389076,"lng":-75.14510902039406,"geom":null,"liDistrict":"CENTRAL EAST","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19106","beds":1,"baths":1,"stories":1,"lotArea":1,"zoning":null,"grade":"C","basement":null,"heater":"A","centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":false,"mail":"130 4TH AVE N, SAINT PETERSBURG FL, 33701","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":255600,"taxable":225600,"land":25560,"improvement":230040,"taxableLand":25560,"taxableImprovement":200040,"exemptLand":0,"exemptImprovement":30000},{"y":2017,"v":273500,"taxable":243500,"land":41025,"improvement":232475,"taxableLand":41025,"taxableImprovement":202475,"exemptLand":0,"exemptImprovement":30000},{"y":2018,"v":273500,"taxable":243500,"land":41025,"improvement":232475,"taxableLand":41025,"taxableImprovement":202475,"exemptLand":0,"exemptImprovement":30000},{"y":2019,"v":278000,"taxable":278000,"land":36140,"improvement":241860,"taxableLand":36140,"taxableImprovement":241860,"exemptLand":0,"exemptImprovement":0},{"y":2020,"v":278000,"taxable":278000,"land":36140,"improvement":241860,"taxableLand":36140,"taxableImprovement":241860,"exemptLand":0,"exemptImprovement":0},{"y":2021,"v":278000,"taxable":278000,"land":36140,"improvement":241860,"taxableLand":36140,"taxableImprovement":241860,"exemptLand":0,"exemptImprovement":0},{"y":2022,"v":278000,"taxable":278000,"land":36140,"improvement":241860,"taxableLand":36140,"taxableImprovement":241860,"exemptLand":0,"exemptImprovement":0},{"y":2023,"v":286300,"taxable":286300,"land":37200,"improvement":249100,"taxableLand":37200,"taxableImprovement":249100,"exemptLand":0,"exemptImprovement":0},{"y":2024,"v":286300,"taxable":286300,"land":37200,"improvement":249100,"taxableLand":37200,"taxableImprovement":249100,"exemptLand":0,"exemptImprovement":0},{"y":2025,"v":294800,"taxable":294800,"land":38300,"improvement":256500,"taxableLand":38300,"taxableImprovement":256500,"exemptLand":0,"exemptImprovement":0},{"y":2026,"v":294800,"taxable":294800,"land":38300,"improvement":256500,"taxableLand":38300,"taxableImprovement":256500,"exemptLand":0,"exemptImprovement":0},{"y":2027,"v":345000,"taxable":345000,"land":34500,"improvement":310500,"taxableLand":34500,"taxableImprovement":310500,"exemptLand":0,"exemptImprovement":0}],"taxNow":4127,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"CP-2024-003086","date":"2024-07-18","work":"Addition and/or Alteration","type":"Building","description":"Commercial Building Permit","status":"Completed","completedDate":"2026-03-18","scope":"FOR LEVEL II ALTERATIONS TO INCLUDE THE ERECTION OF PARTITION WALLS, WINDOWS, PROVIDE FINISHES/FURNISHINGS. AND ACCESSIBILITY IMPROVEMENTS THROUGHOUT. FOR USE AS PREVIOUSLY APPROVED. ALL WORK TO BE DONE PER APPROVED PLANS AND DOCUMENTATION. SEPARATE PERMTIS TO BE OBTAINED FOR ALL OTHER WORK. 02/04/26 AMENDMENT: FOR THE LOCATION OF SELF-CONTAINED BATTERY BACKUP FOR ELECTRICAL PANEL. AS PER APPROVED PLANS."},{"number":"EP-2024-010033","date":"2024-10-15","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2026-03-10","scope":"Rewire entire unit."},{"number":"PP-2024-013298","date":"2024-10-18","work":"Alterations","type":"Plumbing","description":"Plumbing Permit","status":"Completed","completedDate":"2026-03-18","scope":"Bathroom & kitchen renovation, 1 kitchen sink, 1 water closet, 1 lavatory & 1 shower/tub."},{"number":"MP-2025-001204","date":"2025-03-25","work":"Addition and/or Alterations","type":"Mechanical","description":"Mechanical / Fuel Gas Permit","status":"Completed","completedDate":"2026-03-14","scope":"FOR INSTALLATION OF AN HVAC APPLIANCE, EQUIPMENT, DUCTWORK AND REGISTERS/DIFFUSERS PER APPROVED PLANS AND MANUFACTURER'S SPECIFICATIONS."},{"number":"EP-2025-006190","date":"2026-02-26","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2026-03-10","scope":"Installation of ECO Flow E.S.S. model EFYJ751 Per approved Plans 2017 Interior wiring of dwelling under EP-2024-010033"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Addition and/or Alteration"},{"y":2024,"k":"permit","w":"Alterations"},{"y":2025,"k":"permit","w":"Addition and/or Alterations"},{"y":2026,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[{"number":"773595","type":"Rental","status":"Closed","businessName":"South Second Street Associates LLC","legalName":"South Second Street Associates LLC","address":"309 S 2ND ST","revenueCode":"3202","rentalCategory":"Residential Dwellings","units":1,"issuedDate":"2018-04-19","latestIssueDate":"2023-03-29","expirationDate":"2024-04-30","inactiveDate":null}],"licenseActivity":[{"number":"773595","type":"Rental","businessName":"South Second Street Associates LLC","legalName":"South Second Street Associates LLC","issuedDate":"2018-04-19","latestIssueDate":"2023-03-29","closureDate":"2024-04-30","expirationDate":"2024-04-30","inactiveDate":null,"status":"Closed","statusLabel":"Closed","active":false}],"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":["5 permit events since 2023"],"caveat":"Record activity alone does not establish that a sale or redevelopment is planned."}],"legalChecks":[],"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/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"LOOP and low-income or senior Real Estate Tax freezes depend on the qualifying owner and continued program eligibility; a buyer cannot assume the seller’s capped or frozen bill continues. A separately verified property abatement often remains with the property for its remaining term, but program-specific new-owner filing, use, and tax-compliance conditions still must be confirmed—not inferred from the reduced assessment alone.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"For a covered Pennsylvania residential transfer, obtain the statutory seller disclosure. It reports the seller’s knowledge; it is not a warranty, title search, code review, or substitute for inspections. Because OPA dates this building before 1978, separately obtain the required federal/City lead disclosures and any test results.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}