2026 taxable assessment $322,000 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $340,300; it is not the 2026 billed-year value.
Commercial property report
4234-42 Macalester St
6,441 sqft · I2 · built 1965
Commercial · 4234 Macalester LLC · assessed $322K (2026) · 2027 OPA assessment $340K. On the 4200 block of Macalester St.
Property summary
Assessment$322,0002026 OPA assessment · 2027: $340,300
Last sale$395KRecorded 2018
Est. tax bill$4,507/year2026 taxable assessment × 1.3998%
Tax delinquency$7KCity snapshot · Jun 2022
Permits0Dated 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 8820089302026 taxable assessment equals the full assessed value.
Historical delinquency sources Record found
$7,211.36 was recorded for this parcel in Philadelphia's June 2022 delinquency snapshot. That amount may have been paid, reduced, or increased since; it is not a current payoff figure.
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 recordRenovated & sold on
Why it mattersBought for $59K in 2010, sold for $395K in 2018 (+216%).
View supporting records →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.
$7K · Jun 2022 delinquency snapshot
What it is
Commercial
Amuse Hall Masonry
Owner
4234 Macalester LLC
OPA tax treatment
Assessed $322K
Taxable assessment on the roll
$ / sq ft
$53
below the $130 median for 12,035 commercial parcels citywide
Assessed value
$322,000
2026 OPA · 2027: $340,300
Interior area
6,441 sqft
Lot size
11,287 sqft
Built
1965
Zoning
I2
City record timeline
Every dated deed, permit, inspection, license, violation, certification, and appeal—together.
The timeline combines the report’s transfer history with every successfully fetched L&I and zoning row. A date or status is the City’s filed record, not a statement that the condition remains current; use the official file for live detail.
- Recorded owner
- 4234 Macalester LLC
- L&I district
- —
- OPA account
- 882008930
What this record suggests
The dated deed and City-record sequence is assembled below. Read timing as a research lead, not proof of renovation, condition, or motive.
- AppealLIRB Violation Appeal
Appeal HA-2022-002078 · Closed · Complete
See Attached
- Recorded transfer$395K transfer
2018
- Recorded transfer$5K transfer
2016
- Recorded transfer$59K transfer
2010
- AppealZoning board appeal
Appeal 8272 · CLOSED · Granted with conditions
PERMIT FOR A BANQUET HALL TO INCLUDE PREPARATION AND SERVING OF FOOD ON AND OFF SITE WITH LIVE MUSIC, DANCING AND ENTERTAINMENT OF GUESTS AND PATRONS ON SITE (NOT AS DEFINED IN SECTION 14-1605) WITHIN AN EXISTING STRUCTURE.
Free record guide
How Philadelphia’s property system works
These explainers are free because the record only helps if you know what it can—and cannot—prove. Use the linked City guidance for the controlling rule.
Permits and inspections
A permit is the City’s authorization and review pathway for construction or repair work. No fetched permit is not proof that no work ever happened.
L&I inspections are scheduled at defined stages; final inspection and required certifications are separate steps in closing out applicable work.
How construction and repair permits work ↗See City inspection stages by permit type ↗Assessments and taxes
The OPA assessment is the City’s value on the tax roll—not an asking price, appraisal, or live account balance. The taxable assessment can differ from the full assessment because the City roll records exemptions or other treatment; the report keeps those fields separate.
Your annual estimate uses the taxable assessment. Payments, credits, interest, and the amount due are maintained separately in Tax Center.
How the Office of Property Assessment works ↗Philadelphia property-tax guidance ↗Violations, cases, and status
L&I enforcement records can include warnings, notices, orders, inspections, and later resolution activity. A closed visit is still a historical record; it is not a missing event.
How L&I code enforcement works ↗City violation and order types ↗Who's behind it
4234 Macalester LLC · corporate / LLC owner
• Tax bills mail to 749 E Moyer St, Philadelphia PA, 19134
• The last transfer was a nominal/family deed, not an open-market sale
Block context
4234-42 Macalester St sits on the 4200 block of Macalester St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 4244-56 Macalester St · 4210-32 Macalester 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 9, 2026, 9:50 PM 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)