2026 taxable assessment $720,000 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $807,100; it is not the 2026 billed-year value.
Commercial property report
144 N 2nd St
3 stories · 3,776 sqft · CMX3 · built 1920
Commercial · Individual owner on record · assessed $720K (2026) · 2027 OPA assessment $807K. On the 100 block of N 2nd St.
BlockReport AI · cited public records
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Property summary
Assessment$720,0002026 OPA assessment · 2027: $807,100
Last sale—No sale value available
Est. tax bill$10,079/year2026 taxable assessment × 1.3998%
Tax delinquencyNo 2022 matchNot proof account is current
Permits4Every fetched City permit
Violations3 open7 historical across 3 cases
“Open” reflects records available then historical records keep their source dates estimates are labeled
Question or correct this record
BlockReport can explain a discrepancy, but it cannot rewrite an official City record. Use the agency that owns the underlying fact:
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 8822650002026 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 recordPermit on record
Record summaryCertificate of Occupancy (CO) (may inclu… permit recorded in 2023.
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 $807,100; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
- OPA assessment · 2016$375K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$375K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$486K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$486K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$489K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$489K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$489K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$535K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$535K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$720K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$720K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$807K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2010-10-21Zoning/useThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2013-03-19UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2022-12-01Change of UseThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2023-04-25Certificate of Occupancy (CO) (may inclu…This permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- L&I violation · 2015-12-08VIOL C&I MESSAGEA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2015-12-08ELECTRICAL -HAZARDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2015-12-08CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- L&I violation · 2020-07-22EXTERIOR AREA WEEDSA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2020-07-22EXTERIOR AREA SANITATIONA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2024-05-23FAIL OBTAIN LICENSE (Obtain the license identified in the notice)The shorthand does not identify the license type; open the case notice for that detail.How L&I violations and orders work ↗
- L&I violation · 2024-05-23PERIODIC TESTINGA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2024-05-23FDC SIGNAGE REQUIREDA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- Inspection · 2024-05-23L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2016-01-12CI INSPA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2020-11-19L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2025-05-08L&I investigationA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- License · 2013-08-29Food Preparing and ServingA City license record tied to an activity or property use. Its issue, expiration, inactive, and status fields—not the category alone—show what was recorded for this date.Philadelphia L&I licenses and property records ↗
- Appeal · 2010-12-29Building standards appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
- Appeal · 2025-05-21LIRB Violation AppealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentAssessmentL&I violationAppealPermitInspectionLicense
Scroll horizontally to move through the years. 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 record19 events · exact dates, newest first
- AppealLIRB Violation Appeal
- InspectionL&I investigation
- L&I violationFAIL OBTAIN LICENSE (Obtain the license identified in the notice)
- L&I violationPERIODIC TESTING
- L&I violationFDC SIGNAGE REQUIRED
- InspectionL&I investigation
- PermitCertificate of Occupancy (CO) (may inclu…
- PermitChange of Use
- InspectionL&I investigation
- L&I violationEXTERIOR AREA WEEDS
- L&I violationEXTERIOR AREA SANITATION
- InspectionCI INSP
- L&I violationVIOL C&I MESSAGE
- L&I violationELECTRICAL -HAZARD
- InspectionCI INSP
- LicenseFood Preparing and Serving
- PermitUse
- AppealBuilding standards appeal
- PermitZoning/use
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.
3 open violations
What it is
Commercial
Str/Off 3 Sty Masonry
Owner
Individual owner on record
Individual name redacted
OPA tax treatment
Assessed $720K
Taxable assessment on the roll
$ / sq ft
$214
above the $130 median for 12,035 commercial parcels citywide
Corridor
Old City
city commercial corridor
Assessed value
$720,000
2026 OPA · 2027: $807,100
Interior area
3,776 sqft
Lot size
1,581 sqft
Stories
3
Built
1920
Zoning
CMX3
Records behind the chart
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.
Browse 19 dated records deeds, permits, inspections, licenses, violations, certifications & appeals
- AppealLIRB Violation Appeal
Appeal HA-2024-002276 · Closed · Complete
Intent to Cease See Attached
- InvestigationL&I investigation
Case CF-2024-050446 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationFAIL OBTAIN LICENSE (Obtain the license identified in the notice)
Case CF-2024-050446 · Violation VI-2024-041133 · Code LO-1 · CLOSED
The shorthand does not identify the license type; open the case notice for that detail. Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
- ViolationPERIODIC TESTING
Case CF-2024-050446 · Violation VI-2024-041419 · Code F-901.6.4 · OPEN
- ViolationFDC SIGNAGE REQUIRED
Case CF-2024-050446 · Violation VI-2024-041420 · Code F-912.5 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
- PermitCertificate of Occupancy (CO) (may inclu…
Permit AP-2023-000371 · Completed
FOR CERTIFICATE OF OCCUPANCY TO MERCANTILE @ 1ST AND 2ND FLOOR OF EXISTING ATTACHED STRUCTURE. NO WORK ON THIS PERMIT. SEPARATE PERMIT REQUIRED FOR ANY MEP AND FIRE SUPRRESSION WORK.
- PermitChange of Use
Permit ZP-2022-013421 · Issued
Retail Sales - Consumer Goods; Office - Business and Professional
- InvestigationL&I investigation
Case CF-2020-040869 · PASSED
The cited inspection visit was marked passed.
- ViolationEXTERIOR AREA WEEDS
Case CF-2020-040869 · Violation VI-2020-021482 · Code PM15-302.4 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationEXTERIOR AREA SANITATION
Case CF-2020-040869 · Violation VI-2020-021481 · Code PM15-302.1 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationL&I investigation
Case CF-2020-040869 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationCI INSP
Case 513206 · PASSED
The cited inspection visit was marked passed.
- ViolationVIOL C&I MESSAGE
Case 513206 · Violation 3792449 · Code A-000.0/10 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationELECTRICAL -HAZARD
Case 513206 · Violation 3792450 · Code PM15-604.3 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationCI INSP
Case 513206 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- LicenseFood Preparing and Serving
License 603959 · Inactive
SAND SHACK LLC · Expires 2018-04-30 · Inactive 2018-06-29
- PermitUse
Permit 459694 · COMPLETED
USE: 1ST FLOOR A RETAIL CLOTHING STORE WITH AN ACCESSORY USE FOR COFFEE., THE 2ND AND 3RD FLOORS WILL BE FOR COMPANY EMPLOYEES AND USED AS AN OFFICE SPACE.
- AppealBuilding standards appeal
Appeal 14112 · OPEN · APPROVED
Related permit 312824 · ON 12/09/10, THE DEPARTMENT OF LICENSES & INSPECTIONS ISSUED A REFUSAL FOR APPLLICATION #312824.
- PermitZoning/use
Permit 306423 · COMPLETED
FOR PROPOSED ART GALLERY, MUSEUM, RETAIL, MECHANICAL, AND STORAGE (LESS THAN 25% OF GALLERY SPACE), ACC. OFFICE & ASSEMBLY, PARTIAL INTERIOR DEMO TO CREATE MEZZANINE AT 3RD FLR, INSTALLATION OF INTERIOR ELEVATOR, SEE ATTACHED PLANS
What this record suggests
The City file documents 4 permits. 4 carries a completed, issued, or approved status; that documents the filing, not the present quality of the work.
Unavailable when this report assembled: certifications. Unavailable does not mean no record.
Block context
144 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
- 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 11, 2026, 2:59 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: unavailable. “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)