2026 taxable assessment $125,000 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $170,400; it is not the 2026 billed-year value.
Commercial property report
1360-62 Kerbaugh St
1,321 sqft · ICMX · built 1925
Store · Terra Luzerne LLC · assessed $125K (2026) · 2027 OPA assessment $170K. On the 1300 block of Kerbaugh St.
Property summary
Assessment$125,0002026 OPA assessment · 2027: $170,400
Last sale$515KRecorded 2023
Est. tax bill$1,750/year2026 taxable assessment × 1.3998%
Tax delinquency$8KCity snapshot · Jun 2022
Permits0Dated events in report
Violations5 openNo historical match in fetched records
“Open” reflects records available then historical records keep their source dates estimates are labeled
BlockReport AI · cited public records
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Property tax
The estimate, live balance, and back-tax record are different.
BlockReport can calculate the annual tax from the City’s taxable assessment. Payments, credits, interest, and a current amount due live separately in Philadelphia Tax Center.
A Tax Center balance is net of bills, payments, credits, interest, and adjustments. A credit—or an amount due—is not automatically “back taxes.”
OPA 8829369902026 taxable assessment equals the full assessed value.
Historical delinquency sources Record found
$8,327.47 was recorded for this parcel in Philadelphia's June 2022 delinquency snapshot. That amount may have been paid, reduced, or increased since; it is not a current payoff figure.
A separate historical parcel ledger ending in 2016 records $3,765.95 and a lien entry. It is shown as historical context only.
2005$300.90 total · $0.00 principal · $0.00 interest · -$0.29 penalty2006$23.59 total · $0.00 principal · $0.00 interest · $0.00 penalty2007$23.59 total · $0.00 principal · $0.00 interest · $0.00 penalty2008$31.90 total · $0.00 principal · $0.01 interest · $7.02 penalty2010$61.27 total · $0.00 principal · $0.01 interest · $31.93 penalty2011$64.99 total · $0.00 principal · $0.00 interest · $35.09 penalty2012$66.67 total · $0.00 principal · $0.04 interest · $36.45 penalty2013$68.11 total · $0.00 principal · -$0.04 interest · $37.76 penalty2014$183.58 total · $0.00 principal · $0.00 interest · $68.87 penalty2015$1,612.88 total · $1,089.49 principal · $114.40 interest · $76.26 penalty2016$1,328.47 total · $1,138.11 principal · $17.08 interest · $11.38 penalty
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
What stands out
From the public recordHistory
Why it mattersL&I violation (2008); Inspection failed (2008); L&I violation (2016); Inspection failed ×3 (2016); 2 L&I violations (2017); Inspection failed ×5 (2017); 5 L&I violations (2023); Inspection failed ×2 (2023).
View supporting records →Assessment and sale price disagree hard
Why it mattersAssessed at $170K, but it traded for $515,000 in 2023 — a 3.0× gap. Could be a non-market deed the record doesn't label, or an assessment that hasn't caught up.
View supporting records →Legal due diligence
What this record proves—and what it does not.
These checks are triggered by this property’s actual City rows. They identify the controlling document to verify; they do not declare a use legal, a building safe, or title clear.
1 resolve before relying
1 verify
Resolve before relying5 open L&I violations5 violation rows are retained in the City ledger.
Why it mattersOpen notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.
Verify nextRead the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.
Open the controlling City guidance ↗VerifyA separate Commercial Trash account may applyOPA classifies the parcel as commercial. BlockReport does not receive a current Commercial Trash account balance.
Why it mattersPhiladelphia 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.
Verify nextCheck the Commercial Trash account inside the date-effective Property Payoff.
Open the controlling City guidance ↗Closing file: checks no public-record summary can replace3 documents/searches to assign before settlement
Property Sales Certification
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.
Next: Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.
Official guidance ↗Date-effective City Property Payoff
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.
Next: Request the City statement effective through settlement; read every period and invoice.
Official guidance ↗Professional title and water-lien searches
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.
Next: Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.
Official guidance ↗Separate water-lien guidance ↗Informational only—not a legal opinion, title report, code inspection, tax payoff, or substitute for a Pennsylvania lawyer, title company, inspector, or tax professional.
Records to verify together
Rule-based groupings across this property's dated public records. Each flag shows the records that belong in the same verification step and where the inference stops.
Records to verify together
Several independent, separately dated records stack up here and deserve prompt verification.
Evidence: 5 open L&I violations · $8,327 appeared in the City's June 2022 delinquency snapshot · a lien number appears in the historical tax ledger through 2016 · failed L&I inspection activity in 2023
Limit: A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue.
Transparent record rules, not a score or forecast. Each flag is a prompt to verify the cited records, not a prediction or allegation.
Commercial propertyProperty report
This is a store, recorded under the city's commercial category. The homeowner tools (rent estimate, homestead playbook) don't apply, so they're hidden. The full record and owner trail are below.
$8K · Jun 2022 delinquency snapshot historical lien entry · through 2016 5 open violations
What it is
Store
Store 1 Sty Masonry
Owner
Terra Luzerne Llc
OPA tax treatment
Assessed $125K
Taxable assessment on the roll
$ / sq ft
$129
below the $130 median for 12,035 commercial parcels citywide
Corridor
Broad and Wingohocking
city commercial corridor
Assessed value
$125,000
2026 OPA · 2027: $170,400
Interior area
1,321 sqft
Lot size
1,503 sqft
Built
1925
Zoning
ICMX
Who's behind it
Terra Luzerne LLC · corporate / LLC owner
• Owns 8 properties across Philadelphia under this name, assessed at $1.1M combined
• Tax bills mail to 4425 Rising Sun Ave, Philadelphia PA, 19140
Where the record looks off
Places where the city's own paperwork disagrees with itself. These are flags on the data — not problems with the property.
Assessment and sale price disagree hard
Assessed at $170K, but it traded for $515,000 in 2023 — a 3.0× gap. Could be a non-market deed the record doesn't label, or an assessment that hasn't caught up.
Block context
1360-62 Kerbaugh St sits on the 1300 block of Kerbaugh St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 1358 Kerbaugh St · 1356 Kerbaugh St
Where this comes from
- Assessment, spec sheet & owner — OPA Property Assessments, Office of Property Assessment
- Sales & deed history — Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections — L&I Property History · Atlas
- Tax delinquency snapshot · June 2022 — Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016 — Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance — Verify with Philadelphia Revenue
- Zoning appeals — L&I & Zoning Board appeals
- Neighborhood income & rents — US Census ACS 5-year estimates
- Historical mortgage rates — Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery — Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 9, 2026, 8:55 PM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)