2026 taxable assessment $0 × 1.3998%. Estimate—not a bill or account balance.
OPA also publishes a 2027 assessment of $215,201,300; it is not the 2026 billed-year value.
Commercial property report
300-18 S Broad St
468,307 sqft · CMX4 · built 2001
Theater · Phila Auth For · fully tax-exempt (2026 OPA). On the 300 block of S Broad St.
Property summary
Assessment$215,201,3002026 OPA assessment · 2027: $215,201,300
Last sale—No sale value available
Est. tax bill$0/year2026 OPA · full assessment exemption shown
Tax delinquency—Snapshot unavailable
Permits8Dated 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
Ask the questions this record raises.
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Question or correct this record
BlockReport can explain a discrepancy, but it cannot rewrite an official City record. Use the agency that owns the underlying fact:
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 7727272052026 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
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.
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 recordNew construction
Why it mattersbuilt new under a 2024 permit (reduced taxable assessment shown).
View supporting records →City Property History
Fetched L&I and zoning records
Every row successfully fetched for this report is counted below. Dataset availability and matching can differ from the City's interactive file; use the official link for current detail.
- Recorded owner
- Phila Auth For
- Tax mailing address
- 1500 MARKET ST, PHILADELPHIA PA, 19102
- L&I district
- —
- Building ID (BIN)
- —
- OPA account
- 772727205
Permits0Unavailable
Violation cases0Unavailable
Investigations0Unavailable
Building certifications0Unavailable
Business licenses0Unavailable
Appeals4Completed · Granted with conditions
PermitsPermit number, issued date, work and City status0
No permits matched this parcel in the fetched City dataset.
Violation cases0 individual violation records; resolved history remains visible0
No violation cases matched this parcel in the fetched City dataset.
InvestigationsEvery inspector visit, including CLOSED outcomes0
No investigations matched this parcel in the fetched City dataset.
Building certificationsInspection result and filed expiration date by L&I building ID0
No building certifications matched this parcel in the fetched City dataset.
Business licensesHistorical and active licenses are both retained0
No business licenses matched this parcel in the fetched City dataset.
AppealsApplication status and decision are separate City fields4
Zoning board appealAppeal 12268
Sep 1, 2010 CLOSED Granted with conditions
PERMIT FOR THE ERECTION OF AN ANIMATED (VIDEO DISPLAY), NON-REVOLVING, DOUBLE-FACED SIGN ABOVE AN EXISTING ONE (1) STORY PORTION (ROOF SIGN, ABOVE TICKET OFFICE) ACCESSORY TO AN EXISTING PERFORMING ARTS CENTER WITH THEATRES, CONCERT HALL, R
Zoning board appealAppeal 21042
Oct 23, 2013 CLOSED Granted
PERMIT FOR THE ERECTION OF FOUR (4) NON-ILLUMINATED FLAT WALL SIGNS (SIGNS R-S3, R-S4, I-S1 & I-S2) AND THREE (3) WINDOW SIGNS (R-S1, R-S2 & R-S5) AND FOR THE LEGALIZATION OF FOUR (4) NON-ILLUMINATED FLAT WALL SIGNS (ES1, ES2, ES3 & ES4). F
ZBA Permit Denial - Special ExceptionAppeal ZP-2021-015797
Apr 29, 2022 Completed Granted
PERMIT FOR A TAKE-OUT RESTAURANT (1,665 SF FT) WITHIN STRUCTURE WITH EXISTING ASSEMBLY AND ENTERTAINMENT AS PREVIOUSLY APPROVED. NO SIGN ON THIS APPLICATION
ZBA Permit Denial - VarianceAppeal ZP-2022-000369
Jul 27, 2022 Completed Granted with conditions
PERMIT FOR THE ERECTION OF TWO (2) DIGITAL WALL SIGNS, FOR THE ERECTION ONE (1) NON-DIGITAL FLATWALL SIGN; FOR THE ERECTION OF ONE (1) WINDOW SIGN; FOR THE REPLACEMENT OF TWO (2) SIGNS ACCESSORY TO A SIT-DOWN AND TAKE-OUT RESTAURANT; EXISTI
City of Philadelphia OPA, L&I and Zoning Board records, shown as filed. A CLOSED investigation is an outcome label, not a missing visit; an appeal's application status and decision may differ.
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.
Records to verify together
Rule-based groupings across this property's dated public records. Each flag shows the records that belong in the same verification step and where the inference stops.
Recent transition activity
The property has an unusually active paper trail worth monitoring for the next permit, inspection, deed, or listing.
Evidence: 8 permit events since 2023
Limit: Record activity alone does not establish that a sale or redevelopment is planned.
Transparent record rules, not a score or forecast. Each flag is a prompt to verify the cited records, not a prediction or allegation.
Commercial propertyProperty report
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.
What it is
Theater
Amuse Theatre Masonry+Oth
Owner
Phila Auth For
OPA tax treatment
Full assessment exemption shown
2026 OPA taxable assessment $0 · basis and live balance require separate verification
$ / sq ft
$460
above the $130 median for 12,035 commercial parcels citywide
Corridor
Broad and South
city commercial corridor
Assessed value
$215,201,300
2026 OPA · 2027: $215,201,300
Interior area
468,307 sqft
Lot size
106,623 sqft
Built
2001
Zoning
CMX4
Block context
300-18 S Broad St sits on the 300 block of S Broad St. Open the block report to compare its parcels, ownership and public-record history.
See the whole block →Next door: 320 S Broad St · 320r S Broad 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, 3:39 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)