2026 taxable assessment $0 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $389,700; it is not the 2026 billed-year value.
Property report
759 N 40th St
3 stories · 3,284 sqft · RM1 · built 1915
Apartment building · Philadelphia Housing Auth · fully tax-exempt (2026 OPA). On the 700 block of N 40th St.
BlockReport AI · cited public records
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Property summary
Assessment$250,0002026 OPA assessment · 2027: $389,700
Last sale—No sale value available
Est. tax bill$0/year2026 OPA · full assessment exemption shown
Tax delinquencyNo 2022 matchNot proof account is current
Permits13Every fetched City permit
Violations0 open3 historical across 1 case
“Open” reflects records available then historical records keep their source dates estimates are labeled
Question or correct this record
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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 2431156102026 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 No current conclusion
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.”
What stands out
From the public recordPermit on record
Record summaryMechanical permit recorded in 2011.
View supporting records →The property record, over time
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 $389,700; it is not yet the billed-year tax basis.
Assessment history · all dated City records marked on the line
- OPA assessment · 2016$86K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$86K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$86K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$137K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$142K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$142K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$142K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$419K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$419K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$250K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$250K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$390K assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Permit · 2011-08-12ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2011-11-29MechanicalThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2011-07-14Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2011-07-28PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- L&I violation · 2011-01-07VACANT PROP STANDARD (likely: vacant-property enforcement standard)A legacy L&I label associated with vacant-property requirements. It may concern licensing, securing, or maintaining a vacant structure; the notice and cited code control, and this row alone does not prove the property is vacant now.Read Philadelphia Code §9-3905 ↗
- L&I violation · 2011-01-07VACANT BLDG UNSECURED COUNTA dated L&I enforcement row. Read the cited code, required correction, status, and later inspections together; the title alone does not establish the property’s current condition.How L&I violations and orders work ↗
- L&I violation · 2011-01-07LICENSE-VAC RES BLDG (vacant residential building license required)This usually records a requirement to obtain a Vacant Structure License for an unoccupied residential building. Check later license and compliance rows because it does not establish present vacancy or an unresolved violation.How the City licenses vacant residential property ↗
- Inspection · 2004-01-21L_INITIALA dated L&I visit or review. Its type describes the inspection program; the separate result and later rows show whether that visit passed, failed, or led to follow-up.What Philadelphia inspections check ↗
- Inspection · 2011-02-03HCEU INSP (Housing Code Enforcement Unit inspection)A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended.What Philadelphia inspections check ↗
- Certification · 2023-05-08Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2024-06-03Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2025-05-14Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
- Certification · 2026-04-23Fire Alarm CertificationA filed inspection or certification for a regulated building system or component. Check the result, expiration date, and latest filing before treating it as current.What Philadelphia inspections check ↗
Property assessmentAssessmentL&I violationPermitInspectionCertification
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.
Highlight
Every dated record13 events · exact dates, newest first
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- CertificationFire Alarm Certification
- PermitMechanical
- PermitElectrical
- PermitPlumbing
- PermitMajor alteration
- InspectionHCEU INSP (Housing Code Enforcement Unit inspection)
- L&I violationVACANT PROP STANDARD (likely: vacant-property enforcement standard)
- L&I violationVACANT BLDG UNSECURED COUNT
- L&I violationLICENSE-VAC RES BLDG (vacant residential building license required)
- InspectionL_INITIAL
Not a houseProperty report
This is a apartment building, 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.
What it is
Apartment building
S/D Conv Apt 3 Sty Mason
Owner
Philadelphia Housing Auth
Public / institutional
OPA tax treatment
Full assessment exemption shown
2026 OPA taxable assessment $0 · basis and live balance require separate verification
$ / sq ft
$119
assessed value ÷ interior sqft
Assessed value
$250,000
2026 OPA · 2027: $389,700
Interior area
3,284 sqft
Lot size
2,625 sqft
Stories
3
Built
1915
Zoning
RM1
Records behind the chart
Browse the source ledger
The chart above is the primary timeline. This drawer preserves every underlying dated row and its filed status for source-level review.
Browse 23 dated records deeds, permits, inspections, licenses, violations, certifications & appeals
- CertificationFire Alarm Certification
Certification BC-2026-012413 · Certified
Expires 2027-04-23
- CertificationFire Alarm Certification
Certification BC-2025-014316 · Certified
Expires 2026-05-14
- CertificationFire Alarm Certification
Certification BC-2024-016705 · Certified
Expires 2025-06-03
- CertificationFire Alarm Certification
Certification BC-2023-010376 · Certified
Expires 2024-05-08
- PermitMechanical
Permit 375661 · COMPLETED
REPLACE ONE (1) INDOOR FURNACE LOCATED WITHIN DWELLING UNIT. NO PENETRATIONS OF ANY FIRE-RATED ASSEMBLIES.
- PermitMechanical
Permit 375698 · COMPLETED
REPLACE ONE INDOOR FURNACE LOCATED WITHIN DWELLING UNIT. NO PENETRATION OF ANY FIRE-RATED ASSEMBLIES.
- PermitMechanical
Permit 375699 · COMPLETED
REPLACE ONE INDOOR FURNACE LOCATED WITHIN DWELLING UNIT. NO PENETRATION OF ANY FIRE-RATED ASSEMBLIES.
- PermitElectrical
Permit 358098 · COMPLETED
REPLACEMENT ONLY OF 3-5 INTERCONNECTED 120V SMOKE ALARMS .... IN ACCORDANCE WITH 2008 NEC
- PermitPlumbing
Permit 345711 · COMPLETED
6 FIXTURES WITH PIPING,FEES WAIVED PER DC FINK
- PermitPlumbing
Permit 345712 · COMPLETED
5 FIXTURES WITH PIPING,FEES WAIVED PER DC FINK
- PermitPlumbing
Permit 345713 · COMPLETED
5 FIXTURES WITH PIPING,FEES WAIVED PER DC FINK
- PermitMajor alteration
Permit 343079 · COMPLETED
ALTERATIONS TO EXISTING DWELLINGS TO MEET UFAS REQUIREMENTS
- PermitMechanical
Permit 346740 · COMPLETED
INSTALL ONE GOODMAN GMS090 WARM AIR FURNACE
- PermitMechanical
Permit 346741 · COMPLETED
INSTALL ONE GOODMAN GMS090 WARM AIR FURNACE
- PermitMechanical
Permit 346742 · COMPLETED
INSTALL ONE GOODMAN GMS090 WARM AIR FURNACE
- PermitElectrical
Permit 346685 · COMPLETED
INTERCONNECT 120VOLT SMOKE DETECTORS, TRIPLEX THREE SINGLE FAMILY UNITS AS PER 2008 NEC UNIT A
- PermitElectrical
Permit 345456 · COMPLETED
INTERCONNECT 120-VOLT SMOKE DETECTORS
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 263607 · CLOSED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. City marked the record closed; open the case for the closing reason.
- ViolationVACANT PROP STANDARD (likely: vacant-property enforcement standard)
Case 263607 · Violation 1945229 · Code PM-306.0/1 · COMPLIED
A legacy L&I label associated with vacant-property requirements. It may concern licensing, securing, or maintaining a vacant structure; the notice and cited code control, and this row alone does not prove the property is vacant now. City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationVACANT BLDG UNSECURED COUNT
Case 263607 · Violation 1945230 · Code PM-306.2/1 · COMPLIED
City marked this violation complied with; check the resolution date and live case for what was accepted.
- ViolationLICENSE-VAC RES BLDG (vacant residential building license required)
Case 263607 · Violation 1945228 · Code PM-102.4/2 · COMPLIED
This usually records a requirement to obtain a Vacant Structure License for an unoccupied residential building. Check later license and compliance rows because it does not establish present vacancy or an unresolved violation. City marked this violation complied with; check the resolution date and live case for what was accepted.
- InvestigationHCEU INSP (Housing Code Enforcement Unit inspection)
Case 263607 · FAILED
A legacy L&I inspection label. The unit inspected housing for property-maintenance, fire-prevention, and related code compliance; the separate status says how that visit ended. The cited inspection visit was marked failed; later rows may show follow-up or resolution.
- InvestigationL_INITIAL
Case 22385 · CLOSED
City marked the record closed; open the case for the closing reason.
What this record suggests
The City file documents 13 permits touching electrical work, plumbing. 13 carries a completed, issued, or approved status; that documents the filing, not the present quality of the work.
Who's behind it
Philadelphia Housing Auth · corporate / LLC owner
• Owns 4774 properties across Philadelphia under this name, assessed at $1.4B combined
• Tax bills mail to 2013 Ridge Ave, Philadelphia PA, 19121
Block context
759 N 40th St sits on the 700 block of N 40th St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 757 N 40th St · 761 N 40th 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 10, 2026, 12:51 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. 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)