2026 taxable assessment $500,000 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $5,347,600; it is not the 2026 billed-year value.
Multi-family report
6 stories · 17,632 sqft · CMX3 · built 2020
Entity-held · assessed $5.0M (2026) · 2027 OPA assessment $5.3M · 24 licensed units · sold 2×. On the 300 block of N 2nd St.

Open the research chat with this property already in context. Curated questions are free.
“Open” reflects records available then historical records keep their source dates estimates are labeled
BlockReport can explain a discrepancy, but it cannot rewrite an official City record. Use the agency that owns the underlying fact:
Property tax
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.
2026 taxable assessment $500,000 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $5,347,600; it is not the 2026 billed-year value.
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 8810061972026 OPA taxes $500,000 of $5,000,000 assessed. The assessment fields alone do not identify a program, approval date, expiration, or buyer eligibility.
See the assessment math →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 →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.”
demolition, followed by a 2021 construction permit and a $9.9M transfer in 2022.
View supporting records →The record, translated into moves — what a buyer, the owner, and a landlord would each want to check next under Philadelphia's actual rules.
The 2026 taxable assessment implies about $6,999/yr, while applying the same rate to the full assessment would imply about $69,990/yr — $62,991/yr more. OPA's assessment split does not establish the exemption program, expiration, or buyer eligibility. Verify the basis and live bill with OPA and Revenue.
Renewal requires city tax clearance and zero open L&I violations on the property. A lapsed license suspends the right to collect rent or evict.
Derived from the fetched property records and linked City guidance as of 2026. Assessment treatment is not a substitute for an exemption approval, live balance, title report, license, occupancy certificate, or inspection. Informational only — not legal, tax, or investment advice.
Jm Real Estate Holdings LP · corporate / LLC owner
• Owns 2 properties across Philadelphia under this name, assessed at $8.9M combined
• Tax bills mail to 114 Masons Way, Newtown Square PA, 19073 — outside Philadelphia
• Holds an active rental license for this address
Every fetched annual City assessment for this building, compared with its block and ZIP. The figures show assessment change, the billed-year tax estimate, dated tax records, and recorded transfers. They do not estimate market appreciation or investment return.
Assessment vs. the block and ZIP · every dated City record marked on the line
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.
demolition, followed by a 2021 construction permit and a $9.9M transfer in 2022.
Records behind the chart
The chart above is the primary timeline. This drawer preserves every underlying dated row and its filed status for source-level review.
Certification BC-2025-028196 · Certified
Expires 2026-10-23
Certification BC-2025-024781 · Certified
Expires 2026-09-22
Case CF-2024-014551 · PASSED
The cited inspection visit was marked passed.
Certification BC-2025-000378 · Certified
Expires 2025-11-07
Certification BC-2024-027248 · Certified
Expires 2025-09-30
Case CF-2024-014551 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case CF-2024-014551 · Violation VI-2024-012081 · Code F-903.5 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2024-014551 · Violation VI-2024-012082 · 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.
Certification BC-2023-025596 · Certified
Expires 2024-11-03
Certification BC-2024-004705 · Deficient
License 912789 · Active
JM Real Estate Holdings LP · Expires 2026-12-18
Permit EP-2022-007999 · Expired
Replace existing wiring to a 24 volt LED Sign according to the 2017 NEC.
Permit GP-2022-001342 · Completed
FOR THE ERECTION OF A FLAT WALL SIGN AS PER PLANS.
2022
Permit ZP-2021-007843 · Completed
FOR THE ERECTION OF ONE (1) STATICALLY ILLUMINATED WALL SIGN. SIZE AND LOCATION AS SHOWN IN APPLICATION/PLANS.
Certification BC-2021-004014 · Certified
Expires 2022-09-15
Case CF-2021-067930 · PASSED
The cited inspection visit was marked passed.
Permit PP-2020-001474 · Completed
Installation of 24 kitchens, 24 laundries, 34 vanities, 34 toilets, 34 showers
Appeal PP-2020-001474 · Completed · Approved
Refusal
Case CF-2021-067930 · Violation VI-2021-048890 · Code A-102.9/1 · COMPLIED
Resolution: COMPLIED - VARIANCE GRANTED City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2021-067930 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Permit PP-2021-009644 · Completed
For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work.
Case CF-2020-089704 · PASSED
The cited inspection visit was marked passed.
Case CF-2020-086733 · PASSED
The cited inspection visit was marked passed.
Case CF-2020-083101 · PASSED
The cited inspection visit was marked passed.
Case CF-2020-089704 · Violation VI-2020-054778 · Code A-202.4/1 · COMPLIED
Resolution: COMPLIED - LICENSE/CERTIFICATE/REPORT OBTAINED City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2020-089704 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case CF-2020-086733 · Violation VI-2020-052255 · Code A-302.10/2 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2020-086733 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case CF-2020-083101 · Violation VI-2020-049640 · Code A-302.10/2 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2020-083101 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Permit EP-2020-005016 · Completed
Installation of 1000 Amp 3-phase service with twenty (24) 125 amp tenant panels, one (1) 200 amp house panel. Installation of wiring through out. Installation of lights, receptacles, switches, GFCI, and smoke alarms throughout building as per 2017 NEC. Installation of fire alarm throughout building as per 2016 NFPA 72.
Case CF-2020-068883 · PASSED
The cited inspection visit was marked passed.
Permit PP-2020-010202 · Completed
For minor construction work at the subject property in accordance with all applicable provisions of the Philadelphia Code, all references codes and standards, and the attached EZ Standard, where included. Deviation from this standard shall result in permit revocation. A separate permit from the Philadelphia Department of Streets is required for any sidewalk and street closures. All means of pedestrian protection required at the site in accordance with the Philadelphia Building Code Chapter 33 shall be in place prior to start of work.
Case CF-2020-068883 · Violation VI-2020-039427 · Code FC-13-1401 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case CF-2020-068883 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Permit MP-2020-002589 · Completed
FOR THE FURNISHING AND INSTALLATION OF 24 HEAT PUMP SPLIT SYSTEMS INCLUDING DUCTWORK IN A MULTI FAMILY BUILDING. APPLIANCES TO BE INSTALLED IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS. ALL WORK TO BE DONE PER APPROVED PLANS. IF FIELD CONDITIONS VARY CONTACT DESIGN ENGINEER PRIOR TO THE START OF ANY WORK. SEPARATE PERMITS REQUIRED FOR ALL OTHER WORK. **IMC 2018**
Permit 1012767 · Expired
Appeal 38944 · OPEN · Granted with conditions
Related permit 1012767 · PERMIT FOR TWENTY (24) VISITOR ACCOMMODATION UNITS WITH ACCESSORY ROOF DECK.
Permit 994292 · Completed
FOR THE INSTALLATION OF A FOUR (4) INCH FIRE SERVICE LINE WITH A FOUR (4) INCH BACKFLOW PREVENTER, AUTOMATIC FIRE SUPPRESSION SYSTEM AS PER NFPA 13 AND MANUAL WET STANDPIPE PER NFPA 14. ALL WORK SHALL BE DONE IN ACCORDANCE WITH APPROVED PLANS/HYDRAULIC CALCULATIONS.
Permit 1039878 · Completed
FOR THE REMOVAL OF NON STRUCTURAL BRICKS AT THE NORTH BASEMENT WALL OF BUILDING LOCATED ON 310 N 2ND ST AND REMOVE 6 INCHES OF THE UNDERPINNED CONCRETE PIERS THAT WERE OVERPOURED AS PER THE REPORT.
Permit 1002157 · Expired
INSTALL NEW TEMP SERVICE. 200AMP SINGLE PHASE WITH TWO 20AMP CIRCUITS FOR CHARGING STATIONS.PANEL WILL POWER AT JOB TRAILER IN FUTURE AS PER 2017 NEC
Case 697778 · PASSED
The cited inspection visit was marked passed.
Case 697778 · Violation 5124294 · Code A-104.1/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 697778 · Violation 5124295 · Code A-402.4/8 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 697778 · Violation 5124296 · Code A-504.1/2 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 697778 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case 950798 · Violation 5131581 · Code A-104.1/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
Permit 950813 · Completed
FOR THE ERECTION OF SIX (6) STORY STRUCTURE WITH ROOF DECK ACCESS STRUCTURE AND BASEMENT; FOR USE AS (24) DWELLING UNITS AND A COMMON ROOF DECK. BUILDING TO BE TYPE IA CONSTRUCTION AT THE 1SET FLOOR LEVEL WITH TYPE IIIA CONSTRUCTION ABOVE SEPARATED BY A THREE (3) HOUR FLOOR CEILING ASSEMBLY. FIRE RETARDANT WOOD TO BE USED FOR TYPE IIIA CONSTRUCTION. ENTIRE BUILDING TO BE SPRINKLERED PER NFPA 13 AND EQUIPPED WITH STANDPIPES. ALL UNITS TO BE TYPE B DWELLING UNITS AND (1) TYPE A DWELLING UNIT. Amend permit 950813 on 7/2/21 to document change in use and occupancy classification from Group R-2 to R-1. 10/4/2021: FOR AMENDMENT TO REVISE LAYOUT OF ACCESSIBLE UNITS AND TYPE B UNITS.
Permit 950798 · Completed
FOR THE ERECTION OF FOUNDATION SYSTEM AS PER APPROVED PLANS AND GEOTECHNICAL REPORT. THIS PERMIT TO CONTAIN UNDERPINNING WORK (INSPECTION MUST BE DONE CONTINUOUSLY). SEPARATE PERMIT REQUIRED FOR NEW CONSTRUCTION WORK.
Permit 929194 · COMPLETED
FOR THE COMPLETE DEMOLITION OF AN EXISTING STRUCTURE FOR USE AS A VACANT LOT
Permit 929195 · COMPLETED
FOR THE COMPLETE DEMOLITION OF AN EXISTING STRUCTURE. STRUCTURE TO BE DEMOLISHED BY A COMBINATION OF HAND AND MECHANICAL EQUIPMENT PER APPROVED PLANS. PEDESTRIAN PROTECTION TO BE IN PLACE PRIOR TO START OF WORK AND TO BE MAINTAINED DURING ALL DEMOLITION ACTIVITIES. * A COVERED WALKWAY OR SIDEWALK CLOSURE SHALL BE REQUIRED IN ACCORDANCE WITH SECTION 3306 OF THE IBC. SEPARATE BUILDING AND/OR STREETS DEPARTMENT PERMITS ARE REQUIRED. * 21 DAY POSTING AND NOTICE REQUIRED PER A-303.2 * NEWLY EXPOSED WALLS TO BE TREATED
Permit 927799 · EXPIRED
SEAL 6" LATERAL-PA1#20183190393-SEAL 6" LATERAL AT THE CURB LINE BY REMOVING THE HOUSE TRAP AND HERMETICALLY SEALING THE LATERAL BY A CAP OR PLUG PER SECTION P-606.1 OF THE PHILADELPHIA PLUMBING CODE 2004 - "SELF-CERTIFICATION'S ARE NO LONGER PERMITTED" - "ALL EXCAVATIONS AND PLUMBING TRENCHES IN EXCESS OF 5 FEET IN DEPTH MUST HAVE APPROVED SHORING IN PLACE AT THE TIME OF INSPECTION"
Permit 870447 · COMPLETED
FOR THE ERECTION OF A STRUCTURE (MAXIMUM HEIGHT NOT TO EXCEED 65 FEET) WITH ROOF DECK AND PILOT HOUSE (MAXIMUM HEIGHT NOT TO EXCEED 10 FEET AND PILOT HOUSE IS FOR ROOF ACCESS ONLY) AND WITH BAY WINDOWS FROM 2ND FLOOR THROUGH 6TH FLOOR ON FRONT FOR USE AS TWENTY FOUR (24) APARTMENTS (RESIDENTIAL HOUSEHOLD LIVING) WITH TOTAL NINE (9) ACCESSORY OFF STREET PARKING SPACES INCLUDING ONE ACCESSIBLE OFF STREET PARKING SPACE ON REAR AND WITH EIGHT (8) OFF-SITE PARKING SPACES PERMITTED ON PROPERTY 231 N 2ND STREET AS PER AP# 869322, (SPACE # 501,502, 503, 504, 505, 506, 507 AND 508) AND WITH EIGHT (8) INTERIOR BICYCLE PARKING ON FIRST FLOOR. (SIZE AND LOCATION AS SHOWN ON THE PLAN)
Permit 848382 · COMPLETED
FOR THE COMPLETE DEMOLITION OF ALL EXISTING STRUCTURE ON THE LOT, RELOCATION LOT LINES TO CREATE ONE (1) LOT FROM SIX (6) DEEDED LOTS (204 WOOD ST, 204R WOOD ST, 202 WOOD ST, 312 R N 2ND ST,314 N 02ND ST AND 312 N 02 ND ST) IN TWO (2) OPA ACCOUNTS (312-14 N 2ND ST & 204 WOOD ST).(SIZE AND LOCATION AS SHOWN ON THE APPLICATION).
Permit 850902 · ABANDONED
FOR THE LOT ADJUSTMENT TO CREATE ONE(1) PARCEL("PARCEL D") FROM TWO(2) OPA ACCOUNTS ( 312-14 N 02ND STREET AND FROM SIX(6) DEEDED LOTS (204-204 R WOOD ST) ) AND FROM SIX(6) DEEDED LOTS ( 204 WOOD ST, 204R WOOD ST, 202 WOOD ST, 312 R N 2ND ST,314 N 02ND ST AND 312 N 02 ND ST) ). SIZE AND LOCATION AS SHOWN IN THE APPLICATION.
Case 70329 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
What this record suggests
The City file documents 20 permits touching kitchen work, electrical work, plumbing, roof work. 15 carries a completed, issued, or approved status; that documents the filing, not the present quality of the work.
Flags: material assessment exemption — legal basis and term unverified · active rental license · 2 zoning/board appeals on record. Informational only — not investment advice or a consumer report (FCRA).
OPA's 2026 taxable assessment implies about $6,999/year. Applying the same 1.3998% rate to the full assessed value would imply ~$69,990/year — $62,991/year more. That is a scenario, not a forecast: the assessment split alone does not identify the exemption program, approval date, expiration, transfer treatment, or live Tax Center balance.
2026: ($5,000,000 assessed − $4,500,000 exempt) × 1.3998% ≈ $6,999/yr
full-assessment scenario: $5,000,000 × 1.3998% ≈ $69,990/yr
The OPA amount does not prove a ten-year abatement or any other specific program. Obtain the approval history and verify the current Tax Center account; a buyer should not assume the seller's relief transfers or restarts.
The city assessor's field record — the physical spec sheet behind the assessed number.
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
What owning 312 N 2nd St takes, at your price and your rate. Taxes start with an annual estimate from the City’s taxable assessment, not a current bill or balance; rent starts at 24 licensed units × ~85% of the area's median unit rent — the whole building's income, not one unit's. Assessed value is not an asking price — set the price slider to the real one.
When this house last sold (2022) a 30-year mortgage ran about 5.34% — Freddie Mac's average that year.
Scenario for orientation, not advice. Assumes a 30-year fixed loan, $16,800/yr insurance, 1% of price/yr maintenance, and buyer cash equal to the down payment plus 4%. Taxes use this parcel's taxable assessment with an optional full-assessment stress test, not a live Tax Center balance. Cash flow and returns exclude vacancy, management, utilities, HOA or condo fees, leasing costs, income tax, and unplanned capital work.
312 N 2nd St sits on the 300 block of N 2nd St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 310 N 2nd St · 308 N 2nd St
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: 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.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)