2026 taxable assessment $3,165,200 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $6,470,800; it is not the 2026 billed-year value.
Apartment building report
3502-08 Scotts Ln
2 stories · 95,287 sqft · IRMX · built 1940
Apartment building · 44 units · Tmsl INC · assessed $3.2M (2026) · 2027 OPA assessment $6.5M. On the 3500 block of Scotts Ln.
Property summary
Assessment$3,165,2002026 OPA assessment · 2027: $6,470,800
Last sale$650KRecorded 2001
Est. tax bill$44,306/year2026 taxable assessment × 1.3998%
Tax delinquency—Snapshot unavailable
Permits2Dated events in report
Violations0 openNo historical match in fetched records
“Open” reflects records available then historical records keep their source dates estimates are labeled
BlockReport AI · cited public records
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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 8811371002026 taxable assessment equals the full assessed value.
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 recordNew construction
Why it mattersbuilt new under a 2017 permit.
View supporting records →City Property History
Fetched L&I and zoning records
Every row successfully fetched for this report is counted below. Dataset availability and matching can differ from the City's interactive file; use the official link for current detail.
- Recorded owner
- Tmsl INC
- Tax mailing address
- 4601 SPRUCE ST, PHILADELPHIA PA, 19139
- L&I district
- —
- Building ID (BIN)
- —
- OPA account
- 881137100
Permits0Unavailable
Violation cases0Unavailable
Investigations0Unavailable
Building certifications0Unavailable
Business licenses0Unavailable
Appeals9Scheduled
PermitsPermit number, issued date, work and City status0
No permits matched this parcel in the fetched City dataset.
Violation cases0 individual violation records; resolved history remains visible0
No violation cases matched this parcel in the fetched City dataset.
InvestigationsEvery inspector visit, including CLOSED outcomes0
No investigations matched this parcel in the fetched City dataset.
Building certificationsInspection result and filed expiration date by L&I building ID0
No building certifications matched this parcel in the fetched City dataset.
Business licensesHistorical and active licenses are both retained0
No business licenses matched this parcel in the fetched City dataset.
AppealsApplication status and decision are separate City fields9
Zoning board appealAppeal 3034
Oct 2, 2007 CLOSED Granted with conditions
PERMIT FOR CONVERSION OF AN AN EXISTING STABLE FOR USE AS A DOG DAYCARE, WITH GROOMING SERVICE WITH RETAIL SALES OF DOG PRODUCTS.
Zoning board appealAppeal 7980
Mar 17, 2009 OPEN Granted with conditions
PERMIT FOR THE ERECTION OF THREE(3) DECKS, CREATION OF TWELVE(12) MEZZANINES AND FOR THE INCREASE IN THE NUMBER OF DWELLING UNITS FOR A NEW TOTAL OF 12 UNITS IN BUILDING #7 AND FOR THE INCREASE IN THE NUMBER OF ACCESSORY PARKING SPACES FOR
Zoning board appealAppeal 10262
Jan 5, 2010 CLOSED Granted with conditions
PERMIT FOR A FITNESS STUDIO IN BUILDING 21/ SPACE 2112, AS PART OF AN EXISTING RESIDENTIAL AND COMMERCIAL COMPLEX.
Zoning board appealAppeal 14110
Feb 23, 2011 CLOSED Granted
PERMIT FOR A RESTAURANT IN BUILDING #21 SPACE 2114 AS PART OF AN EXISTING RESIDENTIAL AND COMMERCIAL COMPLEX.
Zoning board appealAppeal 19690
Jul 16, 2013 CLOSED Dismissed
PERMIT FOR A TATTOO STUDIO (BODY ART SERVICE), ARTIST WORK SPACE (ARTIST STUDIO) AND GALLERY SPACE OF DISPLAY ART (LIBRARIES AND CULTURAL EXHIBITS) IN BUILDING 18, SPACE 1824-25 AS PART OF AN EXISTING RESIDENTIAL AND COMMERCIAL USES AS PREV
Zoning board appealAppeal 24241
Apr 14, 2015 CLOSED Granted with conditions
PERMIT FOR A BANQUET HALL FOR MAXIMUM 250 PEOPLE AND TO INCLUDE ONE (1) POOL TABLE, ONE (1) PING PONG TABLE, ONE (1) PINBALL MACHINE (NIGHT CLUB/PRIVATE CLUB) IN BUILDING 4, SPACE A (NO ACTIVITIES AS DEFINED IN SECTION 14-603 (13) OF PHILAD
Building standards appealAppeal 30757
Jul 5, 2017 CLOSED APPROVED
ON 5/24/2017, THE DEPARTMENT OF LICENSES AND INSPECTIONS ISSUED A NOTICE OF REFUSAL FOR APPLICATION #752691.
Zoning board appealAppeal 36859
Oct 2, 2019 OPEN Granted
SPECIAL EXCEPTION FOR A BANQUET HALL FOR MAXIMUM TWO HUNDRED FIFTY (250) PEOPLE (NIGHT CLUBS AND PRIVATE CLUB) IN BUILDING # 4, SPACE A (NO ACTIVITIES AS DEFINED IN SECTION 14-603 (13) OF PHILADELPHIA ZONING CODE) AS PART OF AN EXISTING RES
ZBA Permit Denial - Special ExceptionAppeal ZP-2024-002117
Sep 11, 2024 Scheduled
Special exception for a tattoo studio (body art service) in suite 1925 of an existing structure part of an existing residential and commercial complex and accessory parking as previously approved.
City of Philadelphia OPA, L&I and Zoning Board records, shown as filed. A CLOSED investigation is an outcome label, not a missing visit; an appeal's application status and decision may differ.
Legal due diligence
What this record proves—and what it does not.
These checks are triggered by this property’s actual City rows. They identify the controlling document to verify; they do not declare a use legal, a building safe, or title clear.
1 resolve before relying
3 verify
Resolve before relyingZoning approval is not the occupancy fileAppeal #3034: CLOSED · Granted with conditions.
Why it mattersPhiladelphia 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.
Verify nextVerify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.
Open the controlling City guidance ↗VerifyA rental license does not transfer with the deedThe parcel summary indicates an active Rental License; a detailed license row is not present in this payload.
Why it mattersIf dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.
Verify nextPlan the buyer’s replacement license before settlement.
Open the controlling City guidance ↗VerifyLead compliance is a separate recordOPA records a 1940 build year; BlockReport does not receive the Health Department’s unit-level lead certificate file.
Why it mattersPhiladelphia requires covered pre-March-1978 rentals to be certified lead-safe or lead-free for a new or renewed lease and for a new or renewed Rental License. A certificate is unit-specific; a renovation does not by itself create an exemption.
Verify nextRequest the current lead certificate or City exemption for every dwelling unit.
Open the controlling City guidance ↗VerifyA separate Commercial Trash account may applyOPA classifies the parcel as apartments. BlockReport does not receive a current Commercial Trash account balance.
Why it mattersPhiladelphia charges qualifying small commercial, mixed-use, and multi-unit properties that use City collection; exemptions and private collection can change applicability. A use category alone does not prove a fee is due.
Verify nextCheck the Commercial Trash account inside the date-effective Property Payoff.
Open the controlling City guidance ↗Closing file: checks no public-record summary can replace5 documents/searches to assign before settlement
Property Sales Certification
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.
Next: Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.
Official guidance ↗Date-effective City Property Payoff
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.
Next: Request the City statement effective through settlement; read every period and invoice.
Official guidance ↗Professional title and water-lien searches
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.
Next: Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.
Official guidance ↗Separate water-lien guidance ↗Seller-specific tax relief is not the buyer’s bill
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.
Next: Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.
Official guidance ↗Separate water-lien guidance ↗Seller disclosure and independent inspections
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.
Next: Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.
Official guidance ↗Informational only—not a legal opinion, title report, code inspection, tax payoff, or substitute for a Pennsylvania lawyer, title company, inspector, or tax professional.
Records to verify together
Rule-based groupings across this property's dated public records. Each flag shows the records that belong in the same verification step and where the inference stops.
Assessment/permit mismatch
The assessment jumped 104% in 2027, but no matching permit appears in the property timeline.
Evidence: assessment moved from $3,165,200 to $6,470,800 · no permit shown in 2026-2028
Limit: Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it.
Transparent record rules, not a score or forecast. Each flag is a prompt to verify the cited records, not a prediction or allegation.
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
Apts 5-50 Units Masonry
Owner
Tmsl Inc
OPA tax treatment
Assessed $3.2M
Taxable assessment on the roll
$ / sq ft
$68
below the $151 median for 3,983 apartments parcels citywide
Licensed units
44
active rental license
Assessed value
$3,165,200
2026 OPA · 2027: $6,470,800
Interior area
95,287 sqft
Lot size
132,389 sqft
Stories
2
Built
1940
Zoning
IRMX
Who's behind it
Tmsl INC · corporate / LLC owner
• Tax bills mail to 4601 Spruce St, Philadelphia PA, 19139
• Holds an active rental license for this address
Block context
3502-08 Scotts Ln sits on the 3500 block of Scotts Ln. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 3500 Scotts Ln · 3510-30 Scotts Ln
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 10, 2026, 1:01 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. “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)