2026 taxable assessment $0 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $21,255,000; it is not the 2026 billed-year value.
Commercial property report
24,460 sqft · CA1 · built 2011
Theater · Individual owner on record · fully tax-exempt (2026 OPA). On the 0 block of Lock St.

Open the research chat with this property already in context. Curated questions are free.
“Open” reflects records available then historical records keep their source dates estimates are labeled
BlockReport can explain a discrepancy, but it cannot rewrite an official City record. Use the agency that owns the underlying fact:
Property tax
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.
2026 taxable assessment $0 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $21,255,000; it is not the 2026 billed-year value.
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 7843677502026 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.
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.”
Addition and/or Alteration permit recorded in 2020.
View supporting records →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 $21,255,000; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
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.
This is a theater, 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
Records behind the chart
The chart above is the primary timeline. This drawer preserves every underlying dated row and its filed status for source-level review.
Case CF-2023-027553 · PASSED
The cited inspection visit was marked passed.
Case CF-2023-027553 · Violation VI-2023-021071 · Code F-5003.2.6.2 · OPEN
Case CF-2023-027553 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case 698593 · PASSED
The cited inspection visit was marked passed.
Case 698782 · PASSED
The cited inspection visit was marked passed.
Permit EP-2020-000772 · Completed
Relocate existing service and upgrade from 100amp to 200amp. Install (4) new 40amp 240volt circuits from new panel to new electric car chargers in underground conduit. Installation to comply with 2017 NEC.
Case 698593 · Violation 211966957 · Code A-304.1/1 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966958 · Code A-301.1/21 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966959 · Code A-504.1/3 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966960 · Code A-301.1/76 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966961 · Code A-402.4/5 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966963 · Code A-301.1/65 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966995 · Code A-203.1/1 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698593 · Violation 211966997 · Code A-402.10/3 · CLOSED
Resolution: CLOSED - WRITTEN IN ERROR City marked the record closed; open the case for the closing reason.
Case 698782 · Violation 211967064 · Code E-1201.1/1 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 698782 · Violation 211967066 · Code E-1201.1/106 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 698782 · Violation 211967067 · Code A-901.13/2 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 698782 · Violation 211967302 · Code A-301.1/49 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 698782 · Violation 211967303 · Code A-501.1/3 · COMPLIED
Resolution: COMPLIED - OWNER REPAIR City marked this violation complied with; check the resolution date and live case for what was accepted.
Case 698782 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Case 698593 · FAILED
The cited inspection visit was marked failed; later rows may show follow-up or resolution.
Permit 919462 · COMPLETED
TEMPORARY WIRING FOR CARNIVAL (HOUGHTON ENTERPRISES) : 450 KW GENERATOR FOR RIDES, GAMES, TRAILER FROM OCTOBER 18TH THRU OCTOBER 21ST, 2018... IN ACCORDANCE WITH 2008 NEC (PERFORMING ARTS CENTER)
Permit 23411 · COMPLETED
04/10/2015 ERECT ASSEMBLY TENT (40'X90') BIG BROTHERS/BIG SISTERS
Permit 579450 · COMPLETED
LAWFUL OCCUPANCY FOR SEATING AND PERFORMING AREA NOT TO EXCEED 300 PEOPLE.
Permit 489533 · COMPLETED
FIRE ALARM SYSTEM IN THE NEW PERFORMING ART CENTER AS PER NEC 2008 & NFPA 72
Permit 471859 · COMPLETED
INSTALLATION OF FIRE SUPPRESSION SYSTEM, 13, 6"
Permit 363260 · COMPLETED
PERFORM PLUMBING WORK AT THE PERFORMANCE ART CENTER/THE HEAD HOUSE WHICH ARE LOCATED ON ONE PROPERTY, 7 LOCK ST, THIS WORK IS BEING PERFORMED PER THE PWD, THE PERFORMING ARTS BLDG IS (4) GANG BATHROOMS/(2) STAFF TOILET ROOMS, THE HEAD HOUSE IS (1) STAFF TOILET ROOM,
Permit 363278 · COMPLETED
INSTALLATION OF HVAC SYSTEM, ACCESSORY MECHANICALS FOR PERFORMANCE ARTS CENTER AND HEADHOUSE
Permit 359844 · COMPLETED
INSTALL PWD SEWER BAXIN.CSO HEAD HOUSE, CHAMBER & ARTS CTR.INCLUDES; 600V FEEDERS FROM NEW PECO XFMERS TO 600A SWGEAR & MCC,MISC FEEDERS,BRANCH PWR & LT CIRC,EQUIPT INSTALL & HOOK UP,SITE LTS INST & UG CONDUITS/WIR. ARTS CTR THE SAME AS HEAD HOUSE BUT ALSO INCL SOUND SYS AND THEATRICAL LTS, NO FIRE ALARM WORK
Permit 357963 · COMPLETED
COMPLETE DEMO OF BUILDING.
Permit 357962 · COMPLETED
COMPLETE DEMO OF BUILDING TO CREATE A VACANT LOT.
Permit 357268 · COMPLETED
TEMPORARY PARKING LOT LIGHTING AND MISCELLANEOUS POWER FOR CONSTRUCTION AS PER 2008 NEC (NORTH DISTRICT)
Permit 239135 · COMPLETED
DEMOLITION AND CONSTRUCTION OF PERFORMING ARTS CENTER / HEAD HOUSE AS PART OF THE MANAYUNK UNDERGROUND SEWER BASIN PUBLIC WORKS PROJECT. INCLUDES GRADE LEVEL CONSTRUCTION OF OUTDOOR RECREATIONAL FACILITIES.
Permit 240635 · COMPLETED
FOR THE RELOCATION OF LOT LINES TO CREATE ONE (1) LOT FROM FOUR (4) EXISTING LOTS; FOR THE DEMOLITION OF EXISTING STRUCTURES; FOR THE ERECTION OF TWO (2), ONE (1) STORY DETACHED STRUCTURES; FOR USE AS A RECREATION CENTER WITH PERFORMING ARTS CENTER, PLAYGROUND, SPRAY PARK, BASKETBALL COURT, HOCKEY RINK, AND HEAD HOUSE; FOR THE CREATION OF 175 OFF-STREET, ACCESSORY PARKING SPACES, INCLUDING 4 RESERVED FOR WHEELCHAIR ACCESSIBILITY; FOR THE ERECTION OF TWO (2) ACCESSORY, FLATWALL SIGNS (AREA- 93.3 SQ. FT. ON SOUTHERN BUILDING FACE AND 570 SQ. FT. ON THE NORTHERN BUILDING FACE); AND FOR THE ERECTION OF FENCE WALLS AS NOTED ON THE PLAN
Permit 240637 · COMPLETED
FOR THE RELOCATION OF LOT LINES TO CREATE ONE (1) LOT FROM FOUR (4) EXISTING LOTS; FOR THE DEMOLITION OF EXISTING STRUCTURES; FOR THE ERECTION OF TWO (2), ONE (1) STORY DETACHED STRUCTURES; FOR USE AS A RECREATION CENTER WITH PERFORMING ARTS CENTER, PLAYGROUND, SPRAY PARK, BASKETBALL COURT, HOCKEY RINK, AND HEAD HOUSE; FOR THE CREATION OF 175 OFF-STREET, ACCESSORY PARKING SPACES, INCLUDING 4 RESERVED FOR WHEELCHAIR ACCESSIBILITY; FOR THE ERECTION OF TWO (2) ACCESSORY, FLATWALL SIGNS (AREA- 93.3 SQ. FT. ON SOUTHERN BUILDING FACE AND 570 SQ. FT. ON THE NORTHERN BUILDING FACE); AND FOR THE ERECTION OF FENCE WALLS AS NOTED ON THE PLAN
Permit 179217 · COMPLETED
USE CHANGE FROM RECREATION FACILITY TO PERFORMING ARTS CENTER AND HEAD HOUSE.
Appeal 7530 · CLOSED · Granted with conditions
Related permit 179217 · PERMIT FOR THE RELOCATION OF LOT LINES TO CREATE ONE (1) LOT FROM FOUR (4) EXISTING LOTS; FOR THE DEMOLITION OF EXISTING STRUCTURES; FOR THE ERECTION OF TWO (2), ONE (1) STORY DETACHED STRUCTURES; FOR USE AS A RECREATION CENTER WITH PERFOR
What this record suggests
The City file documents 16 permits touching bathroom work, electrical work, plumbing. 16 carries a completed, issued, or approved status; that documents the filing, not the present quality of the work.
7 Lock St sits on the 0 block of Lock St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →This report was assembled Jul 11, 2026, 4:56 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)