2026 taxable assessment $638,700 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $870,200; it is not the 2026 billed-year value.
Commercial property report
320 South St
3 stories · 2,700 sqft · CMX3 · built 1900
Store · M A Owners INC · assessed $639K (2026) · 2027 OPA assessment $870K. On the 300 block of South St.
BlockReport AI · cited public records
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Property summary
Assessment$638,7002026 OPA assessment · 2027: $870,200
Last sale$322KRecorded 1995
Est. tax bill$8,941/year2026 taxable assessment × 1.3998%
Tax delinquencyNo 2022 matchNot proof account is current
Permits10Every fetched City permit
Violations1 open6 historical across 5 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 8826348002026 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 recordNew construction
Record summarynew construction appears in a 2019 permit.
View supporting records →"Built 1900" is usually a placeholder
Record summaryPhiladelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
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 $870,200; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
- OPA assessment · 2016$247K 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$247K 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$579K 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$578K 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$583K 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$583K 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$583K 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$637K 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$637K 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$639K 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$639K 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$870K 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 · 2019-08-13Addition and/or AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2019-12-23New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2020-03-10AlterationsThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2021-05-17Change 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 · 2021-07-30New ConstructionThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2024-11-14Change 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 · 2024-11-26Certificate 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 ↗
- Permit · 2025-03-24Signs (Accessory / Non-Accessory)This permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2025-03-28SignThis permit category usually covers construction, repair, alteration, addition, or occupancy work. 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 · 2007-07-31VIOL BC 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 ↗
- Inspection · 2007-07-31BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- L&I violation · 2012-06-16EXT S-CORNICE BARGEBOARD DEFECA 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 · 2025-06-12RENTAL LICENSE- ONE & TWO FAMILY (R3)A 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 · 2025-04-01EXTERIOR AREA GRAFFITIA 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 · 2025-10-06COMPL CONCEAL- BLDG PERM WORKA 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 · 2006-01-23BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2012-11-21HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- Inspection · 2013-04-12PRECOURT (likely: pre-court compliance inspection)A follow-up before or during enforcement escalation; confirm the case sequence in the City file.What Philadelphia inspections check ↗
- Inspection · 2014-06-21BC INSP (likely: building-code inspection)Legacy inspection shorthand; confirm the inspection type and scope in the City case file.What Philadelphia inspections check ↗
- Inspection · 2025-11-14L&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 · 2026-03-12L&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 ↗
- Certification · 2024-08-12Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-12-16Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-08-05Sprinkler CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-10-14Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
Property assessmentAssessmentL&I violationPermitInspectionCertification
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 record25 events · exact dates, newest first
- InspectionL&I investigation
- InspectionL&I investigation
- CertificationFire Alarm Certification
- L&I violationCOMPL CONCEAL- BLDG PERM WORK
- CertificationSprinkler Certification
- L&I violationRENTAL LICENSE- ONE & TWO FAMILY (R3)
- L&I violationEXTERIOR AREA GRAFFITI
- PermitSign
- PermitSigns (Accessory / Non-Accessory)
- CertificationFire Alarm Certification
- PermitCertificate of Occupancy (CO) (may inclu…
- PermitChange of Use
- CertificationSprinkler Certification
- PermitNew Construction
- PermitChange of Use
- PermitAlterations
- PermitNew Construction
- PermitAddition and/or Alteration
- InspectionBC INSP (likely: building-code inspection)
- InspectionPRECOURT (likely: pre-court compliance inspection)
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- L&I violationEXT S-CORNICE BARGEBOARD DEFEC
- L&I violationVIOL BC MESSAGE
- InspectionBC INSP (likely: building-code inspection)
- InspectionBC INSP (likely: building-code inspection)
Commercial propertyProperty report
This is a store, 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.
1 open violation
What it is
Store
Store 3 Sty Masonry
Owner
M A Owners INC
OPA tax treatment
Assessed $639K
Taxable assessment on the roll
$ / sq ft
$322
above the $130 median for 12,035 commercial parcels citywide
Corridor
South Street/Front-8th
city commercial corridor
Assessed value
$638,700
2026 OPA · 2027: $870,200
Interior area
2,700 sqft
Lot size
1,386 sqft
Stories
3
Built
1900
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 31 dated records deeds, permits, inspections, licenses, violations, certifications & appeals
- InvestigationL&I investigation
Case CF-2025-110065 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- CertificationFire Alarm Certification
Certification BC-2025-028059 · Certified
Expires 2026-10-14
- CertificationFire Alarm Certification
Certification BC-2025-028060 · Certified
Expires 2026-10-14
- ViolationCOMPL CONCEAL- BLDG PERM WORK
Case CF-2025-110065 · Violation VI-2025-079108 · Code A-402.1/1 · OPEN
- CertificationSprinkler Certification
Certification BC-2025-022258 · Certified
Expires 2026-08-05
- ViolationRENTAL LICENSE- ONE & TWO FAMILY (R3)
Case CF-2025-057891 · Violation VI-2025-043570 · Code 9-3902 (1) · SVN ISSUED
Resolution: SVN ISSUED
- InvestigationL&I investigation
Case CF-2025-024281 · PASSED
The cited inspection visit was marked passed.
- InvestigationL&I investigation
Case CF-2025-057891 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL&I investigation
Case CF-2025-024281 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationRENTAL LICENSE- ONE & TWO FAMILY (R3)
Case CF-2025-024281 · Violation VI-2025-018325 · Code 9-3902 (1) · CLOSED
Resolution: CLOSED - REISSUED/REWRITTEN City marked the record closed; open the case for the closing reason.
- ViolationEXTERIOR AREA GRAFFITI
Case CF-2025-024281 · Violation VI-2025-018326 · Code PM15-302.9 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
- PermitSign
Permit GP-2025-002366 · Expired
FOR THE ERECTION OF ONE (1) STATICALLY ILLUMINATED ACCESSORY WALL SIGN. 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, INCLUDING ALL ELECTRICAL WORK.
- PermitSigns (Accessory / Non-Accessory)
Permit ZP-2025-001612 · Issued
FOR THE ERECTION OF ONE (1) STATICALLY ILLUMINATED ACCESSORY WALL SIGN. SIZE AND LOCATION AS SHOWN IN PLANS.
- CertificationFire Alarm Certification
Certification BC-2024-033118 · Certified
Expires 2025-12-16
- PermitCertificate of Occupancy (CO) (may inclu…
Permit AP-2024-008683 · Completed
NO ALTERATIONS THIS PERMIT. FOR THE ISSUANCE OF A CERTIFICATE OF OCCUPANCY FOR GROUP M RETAIL SALES OF WEARING APPAREL & ACCESSORIES AT THE 1ST FLOOR AS PER APPROVED PLANS AND IN ACCORDANCE WITH 2018 IEBC.
- PermitChange of Use
Permit ZP-2024-011240 · Issued
Retail Sales - Wearing Apparel and Accessories
- CertificationSprinkler Certification
Certification BC-2024-025016 · Certified
Expires 2025-08-12
- PermitNew Construction
Permit MP-2021-003369 · Completed
FOR NEW MECHANICAL WORK TO ACCOMMODATE AN EXISTING STRUCTURE AS PER APPROVED PLANS.
- PermitChange of Use
Permit 983789 · Completed
Residential - Household Living - Two-Family
- PermitAlterations
Permit 1056674 · Completed
INSTALL STACK,WASTE AND WATER LINES TO 3-TOILETS.3-LAVS,2-TUB,2-KITCHEN SINKS,2-LAUNDRY AND 2-WATER HEATERS.THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2018 - THE INSTALLATION DOES NOT INCLUDE GARBAGE DISPOSAL OR DISHWASHER
- PermitNew Construction
Permit 1026988 · Completed
FOR THE INSTALLATION OF AN AUTOMATIC WET SPRINKLER SYSTEM THROUGHOUT AN EXISTING THREE (3) STORY MIXED-USE STRUCTURE TO INCLUDE A NEW FOUR (4) INCH FIRE SERVICE LINE AND A NEW FOUR (4) INCH BACKFLOW PREVENTION DEVICE. ALL WORK TO BE DONE PER PLANS AND IN ACCORDANCE WITH NFPA 13 BY A FIRE SUPPRESSION CONTRACTOR LICENSED BY THE CITY OF PHILADELPHIA.
- PermitNew Construction
Permit 1021923 · Completed
400 AMP, 4 METER UNDERGROUND SERVICE, HOUSE, STORE, 2 APTS. ALL WORONG FOR LIGHTS, OUTLETS, HVAC, WATER HEATER, ECT. LOW VOLTGAE, CABLE, PHONE, FIRE ALARM PANEL AND DEVICES AS PER 2017 AND NFPA 72 (SOUTH DIST) FURNISH AND INSTALL A NEW FIRE ALARM SYSTEM AS PER THE 2008 NEC AND THE 2007 NFPA-72
- PermitAddition and/or Alteration
Permit 953297 · Completed
INTERIOR ALTERATIONS THROUGHOUT EXISTING THREE STORY BUILDING TO ESTABLISH MERCHANTILE OCCUPANCY AND TWO DWELLING UNITS. ALL WORK TO BE DONE IN ACCORDANCE WITH APPROVED PLANS. FOR ISSUANCE OF CERTIFICATE OF OCCUPANCY. SEPARATE PERMITS REQUIRED FOR ANY M.E.P. AND FIRE SUPPRESSION WORK. ASBESTOS REMOVAL REQUIRED PRIOR TO COMMENCING WORK. ** 2018 IEBC **
- InvestigationBC INSP (likely: building-code inspection)
Case 438477 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- InvestigationPRECOURT (likely: pre-court compliance inspection)
Case 334929 · PASSED
A follow-up before or during enforcement escalation; confirm the case sequence in the City file. The cited inspection visit was marked passed.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 334929 · CLOSED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. City marked the record closed; open the case for the closing reason.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 334929 · FAILED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- ViolationEXT S-CORNICE BARGEBOARD DEFEC
Case 334929 · Violation 2647658 · Code PM-304.5/3 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVIOL BC MESSAGE
Case 122944 · Violation 644177 · Code A-000.0/11 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationBC INSP (likely: building-code inspection)
Case 122944 · PASSED
Legacy inspection shorthand; confirm the inspection type and scope in the City case file. The cited inspection visit was marked passed.
- InvestigationBC INSP (likely: building-code inspection)
Case 55047 · 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 10 permits touching kitchen work, electrical work, plumbing. 9 carries a completed, issued, or approved status; that documents the filing, not the present quality of the work.
Who's behind it
M A Owners INC · corporate / LLC owner
• Tax bills mail to 6312 Northern Blvd, East Norwich NY, 11732 — outside Philadelphia
Where the record looks off
Places where the city's own paperwork disagrees with itself. These are flags on the data — not problems with the property.
"Built 1900" is usually a placeholder
Philadelphia records use 1900 as a stand-in when the real construction year was never documented. Treat the age as unknown, not as 120+ years.
Block context
320 South St sits on the 300 block of South St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 318 South St · 322 South 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
- Imagery — Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 11, 2026, 1:40 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)