Property report

440 W Penn St

9,572 sqft · RSA5 · built 1912

Place of worship · Church Of The Lord Jesus · fully tax-exempt (2026 OPA). On the 400 block of W Penn St.

Property summary

Assessment$568,5002026 OPA assessment · 2027: $568,500 Last sale—No sale value available Est. tax bill$0/year2026 OPA · full assessment exemption shown Tax delinquency—Snapshot unavailable Permits2Dated events in report Violations0 openNo historical match in fetched records

Report assembled Jul 10, 2026 “Open” reflects records available then historical records keep their source dates estimates are labeled

BlockReport AI · cited public records

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Street view of 440 W Penn St — From the street — imagery © Google

From above — imagery © Esri, Maxar

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.

Estimated annual Real Estate Tax$0/year

2026 taxable assessment $0 × 1.3998%. Estimate—not a bill or account balance.

OPA also publishes a 2027 assessment of $568,500; it is not the 2026 billed-year value.

Official current account balanceCheck live

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 776232000

Open Philadelphia Tax Center →Choose “View period balance” to see the tax year and any credit, interest, or delinquency.

Exemption classificationFull assessment exemption shown

2026 OPA shows a zero or de minimis taxable assessment. The open assessment split does not establish the exemption's legal basis, continuing eligibility, or treatment after a transfer.

Historical delinquency sources Record found

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.

A separate historical parcel ledger ending in 2016 records $7,427.36 and a lien entry. It is shown as historical context only.

1995$413.06 total · $0.00 principal · $292.35 interest · $11.86 penalty1996$763.92 total · $0.00 principal · $554.01 interest · $23.08 penalty1997$740.57 total · $0.00 principal · $534.22 interest · $23.08 penalty1998$705.55 total · $0.00 principal · $504.54 interest · $23.08 penalty1999$670.54 total · $0.00 principal · $474.87 interest · $23.08 penalty2000$583.05 total · $0.00 principal · $449.96 interest · $23.08 penalty2001$552.94 total · $0.00 principal · $425.51 interest · $23.08 penalty2002$520.70 total · $0.00 principal · $398.19 interest · $23.08 penalty2003$485.67 total · $0.00 principal · $368.51 interest · $23.08 penalty2009$378.49 total · $81.72 principal · $195.96 interest · $23.08 penalty2010$655.93 total · $329.77 principal · $183.02 interest · $23.08 penalty2011$680.06 total · $362.42 principal · $168.53 interest · $25.37 penalty2014$35.12 total · $23.52 principal · $4.59 interest · $1.65 penalty2015$241.76 total · $36.68 principal · $43.61 interest · $37.90 penalty

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 record

Finding

New construction

Why it matters

built new under a 2010 permit (reduced taxable assessment shown).

View supporting records →

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.

2 verify

VerifyOPA shows a full exemption; its legal basis is unverifiedOPA currently marks the land and building assessment fully tax-exempt; BlockReport does not receive the exemption determination or basis.

Why it mattersFull OPA exemptions can have different legal bases, including government, religious, charitable/institutional, veteran, or other treatment. The current owner/use record is not a buyer’s tax forecast.

Verify nextConfirm the exact exemption basis, buyer eligibility, and next tax-year treatment directly with OPA.

Open the controlling City guidance ↗

VerifyA separate Commercial Trash account may applyOPA classifies the parcel as commercial. 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 replace3 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 ↗

Informational only—not a legal opinion, title report, code inspection, tax payoff, or substitute for a Pennsylvania lawyer, title company, inspector, or tax professional.

Not a houseProperty report

This is a place of worship, not a home, and OPA shows a full or near-full assessment exemption whose basis must be verified. A $0 assessment-based tax estimate does not prove the live Tax Center account has no prior-period balance or other charges. Homeowner investment tools are hidden; the assembled public-source record remains below.

historical lien entry · through 2016

What it is

Place of worship

Hse Worship All 2 Sty Mas

Owner

Church Of The Lord Jesus

Public / institutional

OPA tax treatment

Full assessment exemption shown

2026 OPA taxable assessment $0 · basis and live balance require separate verification

$ / sq ft

$59

below the $130 median for 12,035 commercial parcels citywide

Assessed value

$568,500

2026 OPA · 2027: $568,500

Interior area

9,572 sqft

Lot size

7,116 sqft

Built

1912

Zoning

RSA5

Block context

440 W Penn St sits on the 400 block of W Penn St. Open the block report to compare its parcels, ownership and public-record history.

See the whole block →

Next door: 438 W Penn St · 434 W Penn 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

Methodology & freshness

This report was assembled Jul 9, 2026, 11:48 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.

BlockReport AICited sources

Ask about this commercial property across deeds, permits, violations, dated taxes, ownership, and comparable context. Curated questions are free; ask 3 custom questions per browser. Analyst includes up to 150 custom questions per day.

About this data & fine print

Answers are generated by an AI agent querying available City of Philadelphia open data at the moment you ask: OPA property assessments, Recorder of Deeds transfer records, L&I permits, violations & licenses, dated Dept. of Revenue tax records, Zoning Board appeals, Police incident reports, Philly311 requests, and School District of Philadelphia catchment and school data.

For an explicit web search or a current listing/news question, the agent may also search the public web through OpenRouter and must link every web-derived claim. Public listing pages can be stale and are not direct or comprehensive MLS access.

Property-level tax data is historical: the delinquency snapshot is dated June 2022 and the separate detailed ledger ends in 2016. Neither shows what is owed today; verify a current balance with Philadelphia Revenue.

City data is published as-is and can lag, contain errors, or be corrected later; school performance datasets run years behind and are labeled with their school year. AI answers can contain mistakes — verify anything that matters against the official record (property.phila.gov, atlas.phila.gov) before acting on it.

Informational only. Not legal, financial, or investment advice. Not a consumer report under the FCRA — it may not be used to decide anyone's eligibility for housing, tenancy, employment, credit, or insurance.

Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)