{"asOf":"2026-07-10T07:30:22.829Z","block":"100-199 GAY ST","blockUrl":"https://blockreport.homes/block/100-199-gay-st","address":"168 GAY ST","parcelNumber":"211147400","source":"https://property.phila.gov/?p=211147400","ownerType":"owner-occupied","kind":"house","isHouse":true,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"SEMI/DET 3 STY MASONRY","useLabel":"House","owner":"HENDERSON PATRICK","coOwner":"HENDERSON PATRICIA B","marketValue":469800,"livableArea":2670,"yearBuilt":1900,"lastSale":{"price":835000,"date":"2026-04-15T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":40.02779769071565,"lng":-75.2229977916232,"geom":{"type":"Polygon","coordinates":[[[-75.22283379,40.027723212],[-75.222922805,40.0276642],[-75.223162534,40.027879717],[-75.223089135,40.02792845],[-75.223064333,40.027919079],[-75.22283379,40.027723212]]]},"liDistrict":null,"certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":false,"permits":true,"licenses":true},"zip":"19127","beds":2,"baths":1,"stories":3,"lotArea":3418,"zoning":"RSA5","grade":"C","basement":"C","heater":"B","centralAir":false,"extCond":"3","intCond":"4","garage":null,"homestead":false,"mail":"168 GAY ST, PHILADELPHIA PA, 19127","mailOut":false,"appeals":[{"type":"Zoning board appeal","grounds":"PERMIT FOR BED AND BREAKFAST (  VISITOR ACCOMMODATIONS) ( FOUR(4) GUEST  ROOMS IN THE SAME BUILDING   TWO(2) ROOMS OCCUPIED BY OWNER  )   TOTAL SIX(6) BED ROOMS IN THE BUILDING   AND  BREAD AND BREAKFAST OPERATED BY OWNER , WHO LIVE ON THE ","status":"CLOSED","outcome":"Denied","date":"2015-05-05","number":"24650","relatedPermit":"581413"},{"type":"ZBA Permit Denial - Variance","grounds":"PERMIT FOR A VISITOR ACCOMODATIONS (FOUR (4) GUEST ROOMS) WITH OWNER OCCUPIED TWO (2) ROOMS IN AN EXISTING STRUCTURE.","status":"Completed","outcome":"Granted","date":"2022-04-25","number":"ZP-2021-012003","relatedPermit":"ZP-2021-012003"}],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":1,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":249700,"taxable":219700},{"y":2017,"v":249700,"taxable":219700},{"y":2018,"v":249700,"taxable":219700},{"y":2019,"v":286100,"taxable":246100},{"y":2020,"v":296500,"taxable":251500},{"y":2021,"v":296500,"taxable":251500},{"y":2022,"v":296500,"taxable":251500},{"y":2023,"v":341200,"taxable":261200},{"y":2024,"v":341200,"taxable":341200},{"y":2025,"v":419400,"taxable":419400},{"y":2026,"v":419400,"taxable":419400},{"y":2027,"v":469800,"taxable":469800}],"taxNow":5871,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"365755","date":"2011-09-29","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2012-11-23","scope":"CONVERT THIRD FLOOR TO (2) SEPARATE BEDROOMS. APPLICANT AGREES TO LIMIT THE CONSTRUCTION TO COMPLY WITH EZ PERMIT STANDARD FOR INTERIOR ALTERATIONS, ISSUE DATE JANUARY 1, 2011. DEVIATION FROM THE STANDARD WILL RESULT IN REVOCATION OF THIS PERMIT AND IMPOSITION OF FURTHER PENALTIES."},{"number":"371304","date":"2011-11-07","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2012-03-02","scope":"ADD SUB-PANEL ON THIRD. RE-WIRE TWO BEDROOMS AND BATHROOM. WORK IN ACCORDANCE WITH 2008 NEC FOR A SINGLE FAMILY BUILDING"},{"number":"ZP-2021-012003","date":"2022-03-30","work":"Change of Use","type":"Zoning","description":"Zoning Permit","status":"Issued","completedDate":null,"scope":"Visitor Accommodations"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2011,"k":"permit","w":"Major alteration"},{"y":2011,"k":"permit","w":"Electrical"},{"y":2015,"k":"appeal","w":"Appeal denied"},{"y":2022,"k":"permit","w":"Change of Use"},{"y":2022,"k":"appeal","w":"Appeal granted"},{"y":2026,"k":"sale","p":835000}],"rented":false,"licenses":[],"signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #24650: CLOSED · Denied; related permit 581413.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"}],"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"}]}