The Block Report

Apartment building report

140 N 2nd St

3 stories · 3,375 sqft · CMX3 · built 1935

Apartment building · 5 units · 140 N 2nd Street LLC · assessed $1.2M (2026) · 2027 OPA assessment $1.2M. On the 100 block of N 2nd St.

Street view of 140 N 2nd St
From the street — imagery © Google
From above — imagery © Esri, Maxar
BlockReport AI · cited public records

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Property summary

Assessment$1,200,0002026 OPA assessment · 2027: $1,200,000 Last sale$880KRecorded 2022 Est. tax bill$9,191/year2026 taxable assessment · full-value scenario $16,798/year · basis and term unverified Tax delinquency—Snapshot unavailable Permits8Dated events in report Violations0 openNo historical match in fetched records

“Open” reflects records available then historical records keep their source dates estimates are labeled

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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$9,191/year

2026 taxable assessment $656,600 × 1.3998%. Estimate—not a bill or account balance.

OPA also publishes a 2027 assessment of $1,200,000; 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 871000475
Open Philadelphia Tax Center →Choose “View period balance” to see the tax year and any credit, interest, or delinquency.
Exemption classificationPartial assessment exemption — basis unverified

2026 OPA taxes $656,600 of $1,200,000 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.

See the assessment math →
Full-assessment scenario$16,798/year

Applying the same rate to the billed-year full assessment. OPA's numeric split does not say when or whether the current treatment changes.

See the assessment math →
Historical delinquency sources No current conclusion

The June 2022 delinquency snapshot was not verifiably available in this cached report. No conclusion about a match—or today’s balance—can be drawn from that absence.

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

New construction

Why it matters

built new under a 2022 permit (reduced taxable assessment shown), sold for $880K in 2022.

View supporting records →

The property record, over time

Every dated deed, permit, inspection, license, violation, certification, and appeal is placed on the City’s annual assessment line. Select a point to read what happened; the line is an assessment history—not a sale-price chart or appraisal. OPA has also published a 2027 assessment of $1,200,000; it is not yet the billed-year tax basis.

Assessment history · all dated City records marked on the line

$0$1.0M$2.0M$1.2M2021202220232024202520262027
Property assessmentAssessmentDeed / saleAppeal

Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.

Highlight
Every dated record3 events · exact dates, newest first
  1. AppealZBA Permit Denial - Special Exception
  2. Deed / saleDeed / sale $880K
  3. AppealBBS Permit Denial
Apartment buildingBuilding report

This is a apartment building, recorded under the city's apartments 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
Apartment building
Str/Off+Apt 3 Sty Masonry
Owner
140 N 2nd Street LLC
OPA tax treatment
Assessed $1.2M
Taxable assessment on the roll
$ / sq ft
$356
above the $151 median for 3,983 apartments parcels citywide
Corridor
Old City
city commercial corridor
Licensed units
5
active rental license
Assessed value
$1,200,000
2026 OPA · 2027: $1,200,000
Interior area
3,375 sqft
Lot size
1,902 sqft
Stories
3
Built
1935
Zoning
CMX3

Browse the source ledger

The chart above is the primary timeline. This drawer preserves every underlying dated row and its filed status for source-level review.

Open the City record ↗
Browse 4 dated records deeds, permits, inspections, licenses, violations, certifications & appeals
  1. AppealZBA Permit Denial - Special Exception

    Appeal ZP-2024-008634 · Completed · Granted

    Special Exception for use, Eating and Drinking Establishment - Take-Out Restaurant, in an existing attached structure. No sign on this permit.

  2. Recorded transfer$880K transfer

    2022

  3. AppealBBS Permit Denial

    Appeal CP-2021-007160 · Completed · Approved

    LEVEL III ALTERATIONS TO INCLUDE COMPLETE CHANGE OF OCCUPANCY TO CREATE FIVE (5) VISITOR ACCOMODATION UNITS (TRANSIENT DWELLING UNITS) AS PER APPROVED PLANS.

  4. AppealBBS Permit Denial

    Appeal CP-2021-002896 · Completed · Denied

    LEVEL III ALTERATIONS TO INCLUDE ADDITIONS AND COMPLETE CHANGE OF OCCUPANCY TO CREATE FIVE (5) VISITOR ACCOMODATION UNITS (TRANSIENT DWELLING UNITS) AS PER APPROVED PLANS.

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.

Who's behind it

140 N 2nd Street LLC · corporate / LLC owner

• Tax bills mail to 115 Marquise Drive, Tafton PA, 18464 — outside Philadelphia
• Holds an active rental license for this address
• The last transfer was a nominal/family deed, not an open-market sale

PA corporate registry ↗OpenCorporates ↗City record ↗

Block context

140 N 2nd St sits on the 100 block of N 2nd St. Open the block report to compare its parcels, ownership and public-record history.

See the whole block →

Next door: 142 N 2nd St  ·  142 N 2nd St

Where this comes from
Methodology & freshness

This report was assembled Jul 9, 2026, 12:03 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)