{"asOf":"2026-07-10T07:48:56.601Z","block":"5400-5499 WILLOWS AVE","blockUrl":"https://blockreport.homes/block/5400-5499-willows-ave","address":"5426 WILLOWS AVE","parcelNumber":"513213600","source":"https://property.phila.gov/?p=513213600","ownerType":"owner-occupied","kind":"house","isHouse":true,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"ROW B/GAR 2 STY MASONRY","useLabel":"House","owner":"JOHNSON SHARELLE L","coOwner":"JOHNSON TYCHELL","marketValue":148200,"livableArea":1308,"yearBuilt":1925,"lastSale":{"price":1,"date":"2006-04-06T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":3732.05,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":true,"totalDue":3732.05,"principalDue":1275.01,"penaltyDue":203.28,"interestDue":1517.68,"otherChargesDue":736.08,"yearsOwed":7,"oldestYearOwed":2012,"mostRecentYearOwed":2021,"mostRecentPaymentDate":"2022-02-07","assessmentYear":2022,"totalAssessment":53800,"taxableAssessment":53800,"exemptAbatementAssessment":0,"homesteadValue":629.91,"netTaxAfterHomestead":123.18,"actionableAtSnapshot":false,"paymentAgreementAtSnapshot":true,"bankruptcyAtSnapshot":false,"sheriffSaleAtSnapshot":false,"assessmentUnderAppealAtSnapshot":false,"yearMonth":"202206"},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.94353987629789,"lng":-75.22860612483288,"geom":{"type":"Polygon","coordinates":[[[-75.228561626,39.943473613],[-75.228727895,39.943610561],[-75.228689834,39.943637885],[-75.228484409,39.943469756],[-75.228523443,39.943442163],[-75.228561626,39.943473613]]]},"liDistrict":"SOUTH","certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":true,"permits":true,"licenses":true},"zip":"19143","beds":3,"baths":1,"stories":1,"lotArea":1223,"zoning":"RSA5","grade":"C","basement":"F","heater":null,"centralAir":null,"extCond":"4","intCond":"4","garage":1,"homestead":true,"mail":"5426 WILLOWS AVE, PHILADELPHIA PA, 19143","mailOut":false,"appeals":[],"taxYears":[{"year":2011,"total":15,"principal":0,"interest":0,"penalty":0},{"year":2012,"total":1102.85,"principal":637.59,"interest":234.41,"penalty":49.32},{"year":2013,"total":1610.38,"principal":992.42,"interest":282.84,"penalty":69.47},{"year":2014,"total":707.27,"principal":405.28,"interest":79.03,"penalty":28.37},{"year":2016,"total":513.41,"principal":387.95,"interest":5.82,"penalty":3.88}],"taxNet":3948.91,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":54100,"taxable":24100},{"y":2017,"v":54100,"taxable":24100},{"y":2018,"v":54100,"taxable":24100},{"y":2019,"v":49700,"taxable":9700},{"y":2020,"v":53800,"taxable":8800},{"y":2021,"v":53800,"taxable":8800},{"y":2022,"v":53800,"taxable":8800},{"y":2023,"v":68000,"taxable":0},{"y":2024,"v":68000,"taxable":0},{"y":2025,"v":124600,"taxable":24600},{"y":2026,"v":124600,"taxable":24600},{"y":2027,"v":148200,"taxable":48200}],"taxNow":344,"familyHeld":true,"lastTransferNominal":true,"permits":[{"number":"832301","date":"2017-11-22","work":"Alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2017-12-13","scope":"REMOVE OLD ROOF COVERING AND INSTALL NEW ROOF COVERING"},{"number":"851609","date":"2018-02-12","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2018-02-21","scope":"REPLACE VANITY AND UNDERFLOOR PLUMBING.THE INSTALLATION WILL COMPLY WITH THE PHILADEPHIA PLUBMING CODE 2004"},{"number":"EP-2020-004371","date":"2020-07-10","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Completed","completedDate":"2020-09-30","scope":"100 amp service, 15 branch circuits, lighting & receptacles, dedicated kitchen GFCI, dedicated bath GFCI, (6) 120 v smoke detectors, arc-fault breakers. Fishing only AS PER 2014 NEC"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2017,"k":"permit","w":"Alteration"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2020,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"signals":[{"kind":"record-pressure","level":"elevated","title":"Records to verify together","summary":"More than one separately dated public record deserves a current-status check.","evidence":["$3,732 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."},{"kind":"permit-mismatch","level":"watch","title":"Assessment/permit mismatch","summary":"The assessment jumped 83% in 2025, but no matching permit appears in the property timeline.","evidence":["assessment moved from $68,000 to $124,600","no permit shown in 2024-2026"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$3,732.05 was recorded in the City’s 2022-06 delinquency snapshot for 2012–2021.","why":"That is historical evidence, not today’s amount due. A current exemption, payment, credit, or assistance agreement can coexist with an older snapshot row.","action":"Check period balances and request a dated Property Payoff statement for settlement.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"id":"deed-chain","level":"verify","title":"The latest nominal transfer is not a market sale—or a title opinion","finding":"The latest deed in the assembled record moved for nominal consideration and appears related-party/family-held.","why":"A $1 or nominal deed can be a valid family, estate, or entity transfer. It does not establish a sale price, clear title, or by itself prove a tangled title.","action":"Read the recorded deed and have the title search confirm every grantor, grantee, estate/probate step, lien, and authority to sell.","url":"https://www.phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/"},{"id":"homestead","level":"verify","title":"Homestead is tied to owner occupancy and the deed","finding":"OPA shows the Homestead Exemption.","why":"Philadelphia limits Homestead to an owner’s primary residence. The City says a deed change can require a new application or update.","action":"A buyer should apply in their own name and not assume the seller’s benefit continues.","url":"https://www.phila.gov/documents/homestead-exemption-application/"}],"closingChecks":[{"title":"Property Sales Certification","body":"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.","action":"Obtain the fresh certificate and compare it with the CO, permits, and Atlas overlays.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-property-sales-certification/"},{"title":"Date-effective City Property Payoff","body":"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.","action":"Request the City statement effective through settlement; read every period and invoice.","url":"https://www.phila.gov/guides/philadelphia-tax-center/what-to-do/"},{"title":"Professional title and water-lien searches","body":"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.","action":"Use a Pennsylvania lawyer/title company and obtain owner’s title insurance; order the separate water search/payoff.","url":"https://www.phila.gov/2026-04-07-why-title-insurance-is-your-best-friend-when-buying-a-home-in-philadelphia/","secondaryUrl":"https://www.phila.gov/services/water-gas-utilities/pay-or-dispute-a-water-bill/resolve-water-liens-judgments/"},{"title":"Seller-specific tax relief is not the buyer’s bill","body":"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.","action":"Have Revenue or OPA identify every current benefit, model the buyer’s bill without seller-specific relief, and confirm any verified abatement in writing.","url":"https://www.phila.gov/services/payments-assistance-taxes/payment-plans-and-assistance-programs/income-based-programs-for-residents/apply-for-the-longtime-owner-occupants-program-loop/","secondaryUrl":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/tax-freeze/"},{"title":"Seller disclosure and independent inspections","body":"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.","action":"Have the agreement and disclosure reviewed for this transaction’s coverage and exceptions.","url":"https://www.pa.gov/agencies/dos/department-and-offices/bpoa/boards-commissions/real-estate-commission"}]}