Commercial property report

138-40 Market St

1,641 sqft · CMX3 · built 1960

Commercial · Jph Market Street Associa · assessed $351K (2026) · 2027 OPA assessment $354K. On the 100 block of Market St.

Property summary

Assessment$350,7002026 OPA assessment · 2027: $354,200 Last sale$207KRecorded 2014 Est. tax bill$4,909/year2026 taxable assessment × 1.3998% Tax delinquencyNo 2022 matchNot proof account is current Permits0Every fetched City permit Violations0 open7 historical across 4 cases

Report assembled Jul 10, 2026 “Open” reflects records available then historical records keep their source dates estimates are labeled

BlockReport AI · cited public records

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Street view of 138-40 Market St — From the street — imagery © Google

From above — imagery © Esri, Maxar

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.

Estimated annual Real Estate Tax$4,909/year

2026 taxable assessment $350,700 × 1.3998%. Estimate—not a bill or account balance.

OPA also publishes a 2027 assessment of $354,200; it is not the 2026 billed-year value.

Official current account balanceCheck live

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 882499400

Open Philadelphia Tax Center →Choose “View period balance” to see the tax year and any credit, interest, or delinquency.

Exemption classificationNo exemption shown

2026 taxable assessment equals the full assessed value.

Historical delinquency sources No current conclusion

This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.

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 record

Finding

History

Why it matters

2 L&I violations (2014); L&I: 1 failed, 2 passed (2014); sold $207K (2014); 3 L&I violations (2018); Inspection failed (2018); 2 L&I violations (2019); L&I: 1 failed, 1 passed (2019); Inspection passed (2020).

View supporting records →

Commercial propertyProperty report

This is a commercial, 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.

What it is

Commercial

Rest'Rnt W/Bar Masonry

Owner

Jph Market Street Associa

OPA tax treatment

Assessed $351K

Taxable assessment on the roll

$ / sq ft

$216

above the $130 median for 12,035 commercial parcels citywide

Corridor

Old City

city commercial corridor

Assessed value

$350,700

2026 OPA · 2027: $354,200

Interior area

1,641 sqft

Lot size

1,641 sqft

Built

1960

Zoning

CMX3

City record timeline

Every dated deed, permit, inspection, license, violation, certification, and appeal—together.

The timeline combines the report’s transfer history with every successfully fetched L&I and zoning row. A date or status is the City’s filed record, not a statement that the condition remains current; use the official file for live detail.

Open the City record ↗

Recorded owner: Jph Market Street Associa
L&I district: CENTRAL EAST
OPA account: 882499400

What this record suggests

The dated deed and City-record sequence is assembled below. Read timing as a research lead, not proof of renovation, condition, or motive.

Sep 30, 2020
InvestigationL&I investigation
Case 672630 · PASSED
Jun 20, 2020
LicenseSidewalk Cafe (Temporary)
License 844065 · Inactive
CONTINENTAL RESTAURANT PARTNERS LP · Expires 2022-12-31 · Inactive 2023-03-01
Jun 20, 2019
LicenseFood Estab, Retail Non-Permanent Location (Event)
License 816111 · Inactive
CONTINENTAL RESTUARANT PARTNERS LP · Expires 2019-06-20
Mar 30, 2019
InvestigationBC INSP
Case 636647 · PASSED
Jan 18, 2019
ViolationSPECIAL ASSEMBLY OCC LO
Case 672630 · Violation 211958966 · COMPLIED
Jan 18, 2019
ViolationOBTAIN LIC INDICATED
Case 672630 · Violation 211958967 · COMPLIED
Jan 18, 2019
InvestigationBC INSP
Case 672630 · FAILED
May 24, 2018
ViolationOBTAIN LIC INDICATED
Case 636647 · Violation 4692034 · COMPLIED
May 24, 2018
ViolationSPECIAL ASSEMBLY OCC LO
Case 636647 · Violation 4692033 · COMPLIED
May 24, 2018
ViolationRENEW LIC INDICATED
Case 636647 · Violation 4692035 · COMPLIED
May 24, 2018
InvestigationBC INSP
Case 636647 · FAILED
Oct 5, 2017
LicenseFood Estab, Retail Non-Permanent Location (Event)
License 753605 · Inactive
CONTINENTAL REST PARTNERS LP · Expires 2017-10-08
Jun 13, 2017
LicenseFood Estab, Retail Non-Permanent Location (Event)
License 742028 · Inactive
CONTINENTAL REST PARTNERS LP · Expires 2017-06-15
Oct 7, 2016
LicenseFood Estab, Retail Non-Permanent Location (Event)
License 716068 · Inactive
CONTINENTAL REST PARTNERS LP · Expires 2016-10-09
Apr 23, 2015
LicenseFood Preparing and Serving (30+ SEATS)
License 662067 · Inactive
CONTINENTAL RESTAURANT PARTNERS LP · Expires 2023-04-30 · Inactive 2023-06-29
Nov 25, 2014
InvestigationCI INSP
Case 457348 · PASSED
Oct 18, 2014
ViolationFIRE EXTING-INSTALL TYPE K
Case 457348 · Violation 3363605 · COMPLIED
Oct 18, 2014
InvestigationCI INSP
Case 457348 · FAILED
Mar 11, 2014
ViolationVIOL NONE FOUND
Case 422695 · Violation 3115706 · COMPLIED
Mar 11, 2014
InvestigationBC INSP
Case 422695 · PASSED
Jan 1, 2014
Recorded transfer$207K transfer
2014
Oct 3, 2012
LicenseDumpster License - Private Property
License 574934 · Active
CONTINENTAL REST PARTNERS LP
Feb 11, 2005
LicenseSidewalk Cafe
License 305858 · Inactive
CONTINENTAL RESTUARANT PARTNERS LP · Expires 2022-06-30 · Inactive 2022-08-29
May 27, 2004
LicenseFood Preparing and Serving (30+ SEATS)
License 209438 · Inactive
CONTINENTAL RESTAURANT GROUP · Expires 2015-04-30 · Inactive 2015-06-29

Free record guide

How Philadelphia’s property system works

These explainers are free because the record only helps if you know what it can—and cannot—prove. Use the linked City guidance for the controlling rule.

Permits and inspections

A permit is the City’s authorization and review pathway for construction or repair work. No fetched permit is not proof that no work ever happened.

L&I inspections are scheduled at defined stages; final inspection and required certifications are separate steps in closing out applicable work.

How construction and repair permits work ↗See City inspection stages by permit type ↗

Assessments and taxes

The OPA assessment is the City’s value on the tax roll—not an asking price, appraisal, or live account balance. The taxable assessment can differ from the full assessment because the City roll records exemptions or other treatment; the report keeps those fields separate.

Your annual estimate uses the taxable assessment. Payments, credits, interest, and the amount due are maintained separately in Tax Center.

How the Office of Property Assessment works ↗Philadelphia property-tax guidance ↗

Violations, cases, and status check current status

An open row is a dated City status, not a diagnosis of current condition or a conclusion about the property. Read the case, notice, and any subsequent inspection together, then verify the live file.

How L&I code enforcement works ↗City violation and order types ↗

Who's behind it

Jph Market Street Associa · corporate / LLC owner

• Tax bills mail to 73 Chestnut Rd, Paoli PA, 19301 — outside Philadelphia

PA corporate registry ↗OpenCorporates ↗City record ↗

Block context

138-40 Market St sits on the 100 block of Market St. Open the block report to compare its parcels, ownership and public-record history.

See the whole block →

Next door: 134-36 Market St · 132 Market 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

Methodology & freshness

This report was assembled Jul 10, 2026, 3:07 AM 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. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “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.

BlockReport AICited sources

Ask about this commercial property across deeds, permits, violations, dated taxes, ownership, and comparable context. Curated questions are free; ask 3 custom questions per browser. Analyst includes up to 150 custom questions per day.

About this data & fine print

Answers are generated by an AI agent querying available City of Philadelphia open data at the moment you ask: OPA property assessments, Recorder of Deeds transfer records, L&I permits, violations & licenses, dated Dept. of Revenue tax records, Zoning Board appeals, Police incident reports, Philly311 requests, and School District of Philadelphia catchment and school data.

For an explicit web search or a current listing/news question, the agent may also search the public web through OpenRouter and must link every web-derived claim. Public listing pages can be stale and are not direct or comprehensive MLS access.

Property-level tax data is historical: the delinquency snapshot is dated June 2022 and the separate detailed ledger ends in 2016. Neither shows what is owed today; verify a current balance with Philadelphia Revenue.

City data is published as-is and can lag, contain errors, or be corrected later; school performance datasets run years behind and are labeled with their school year. AI answers can contain mistakes — verify anything that matters against the official record (property.phila.gov, atlas.phila.gov) before acting on it.

Informational only. Not legal, financial, or investment advice. Not a consumer report under the FCRA — it may not be used to decide anyone's eligibility for housing, tenancy, employment, credit, or insurance.

Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)