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ABOVE.","status":"CLOSED","outcome":"Dismissed","date":"2011-01-11","number":"7687","relatedPermit":"185925"}],"taxYears":[{"year":2007,"total":339.11,"principal":47.31,"interest":53.75,"penalty":4.72},{"year":2008,"total":891.56,"principal":407.51,"interest":299.52,"penalty":28.53},{"year":2009,"total":848.29,"principal":407.51,"interest":262.85,"penalty":28.53},{"year":2010,"total":805.01,"principal":407.51,"interest":226.17,"penalty":28.53},{"year":2011,"total":834.81,"principal":447.86,"interest":208.26,"penalty":31.35},{"year":2012,"total":816.67,"principal":465.11,"interest":174.42,"penalty":32.56},{"year":2013,"total":794,"principal":481.83,"interest":137.32,"penalty":33.73},{"year":2014,"total":6559.11,"principal":4325.59,"interest":843.49,"penalty":302.79},{"year":2015,"total":5479.43,"principal":4325.59,"interest":454.19,"penalty":302.79},{"year":2016,"total":5001.4,"principal":4518.63,"interest":67.78,"penalty":45.19}],"taxNet":22369.39,"taxLien":true,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":3,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":280700,"taxable":280700},{"y":2017,"v":280700,"taxable":280700},{"y":2018,"v":202600,"taxable":202600},{"y":2019,"v":208600,"taxable":208600},{"y":2020,"v":210600,"taxable":210600},{"y":2021,"v":210600,"taxable":210600},{"y":2022,"v":210600,"taxable":210600},{"y":2023,"v":313300,"taxable":313300},{"y":2024,"v":313300,"taxable":313300},{"y":2025,"v":285600,"taxable":285600},{"y":2026,"v":285600,"taxable":285600},{"y":2027,"v":306000,"taxable":306000}],"taxNow":3998,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"161116","date":"2008-06-26","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"(ONLY)INSTALL 200AMP SERVICE, 1 - 4 GANG METER BOARD, 1 HOUSE PANEL, 1 - 200AMP PANEL, 2 - 100AMP DISCONNECTS AS PER 2005 NEC (SOUTH DISTRICT) TO CORRECT A-301.1/49 WITH IN CASE #124668"},{"number":"167649","date":"2008-07-29","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2009-07-30","scope":"REPLACE STACK AND FIXTURES"},{"number":"158480","date":"2008-08-19","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2008-09-05","scope":"CHANGE USE FROM VACANT TO BREAKFAST RESTAURANT"},{"number":"171438","date":"2008-09-26","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"INSTALL 2 100A FEEDERS, 2 100A PANELS, 71 RECEPTACLES, 19 SWITCHES, 9 2X4 LIGHT FIXTURES, 6 120V SMOKE DETECTORS, 3 EMERGENCY LIGHTS, 17 LIGHT FIXTURES & FIRE ALARM SYSTEM AS PER PLANS."}],"storyTag":"Renovated & sold on","storyDelta":0.66,"timeline":[{"y":2008,"k":"permit","w":"Electrical"},{"y":2011,"k":"appeal","w":"Appeal dismissed"},{"y":2018,"k":"sale","p":18000},{"y":2022,"k":"viol","w":"5 L&I violations"},{"y":2023,"k":"viol","w":"L&I violation"},{"y":2023,"k":"insp","w":"Inspection failed ×2"},{"y":2024,"k":"viol","w":"10 L&I violations incl UNSAFE STRUCTURE"},{"y":2024,"k":"insp","w":"L&I: 8 failed, 3 passed"},{"y":2025,"k":"sale","p":78000},{"y":2025,"k":"viol","w":"12 L&I violations"},{"y":2025,"k":"insp","w":"Inspection failed ×16"},{"y":2026,"k":"insp","w":"Inspection failed ×2"}],"rented":false,"licenses":[{"number":"297959","type":"Hazardous Materials","status":"Inactive","businessName":"THOMAS SMALLS","revenueCode":"3335","rentalCategory":null,"units":null,"issuedDate":"2004-01-29","latestIssueDate":"2004-01-29","expirationDate":"2005-12-31","inactiveDate":"2012-07-24"}],"signals":[{"kind":"record-pressure","level":"strong","title":"Records to verify together","summary":"Several independent, separately dated records stack up here and deserve prompt verification.","evidence":["9 open L&I violations","$56,407 appeared in the City's June 2022 delinquency snapshot","a lien number appears in the historical tax ledger through 2016","failed L&I inspection activity in 2022, 2023, 2024, 2025, 2026"],"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 49% in 2023, but no matching permit appears in the property timeline.","evidence":["assessment moved from $210,600 to $313,300","no permit shown in 2022-2024"],"caveat":"Not proof of unpermitted work; reassessment, corrected data, or a permit under another parcel can also explain it."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #158480: COMPLETED.","why":"Philadelphia says a zoning approval or Property Sales Certification can identify a use without proving that it was established under the Building Code. A change of use, unit count, exits, or fire rating can require a Building Permit and Certificate of Occupancy.","action":"Verify the lawful use, unit count, associated construction permits, and Certificate of Occupancy with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"violations","level":"attention","title":"9 open L&I violations","finding":"43 violation rows are retained in the City ledger.","why":"Open notices can accrue fees, block permits or license renewal, and move to court or collection. Standard initial notices generally have a 30-day appeal window; unsafe or imminently-dangerous notices have a much shorter window.","action":"Read the notice—not only the summary status—and confirm reinspection, fees, and appeal posture with L&I.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"},{"id":"dated-tax-balance","level":"attention","title":"A dated tax balance needs a current payoff","finding":"$56,406.53 was recorded in the City’s 2022-06 delinquency snapshot for 2007–2021.","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":"mixed-use","level":"verify","title":"Residential and business space run on separate compliance tracks","finding":"OPA classifies this parcel as mixed-use.","why":"The zoning/use and occupancy file must cover the actual residential and commercial spaces. Dwelling units can require Rental Licenses and lead compliance; the operator can separately need an Activity License and sector license; installed fire systems can require annual certification.","action":"Match every dwelling and business use to the zoning permit, CO, current operator licenses, and life-safety filings.","url":"https://www.phila.gov/services/permits-violations-licenses/get-a-certificate/get-a-certificate-of-occupancy/"},{"id":"rental-status","level":"verify","title":"Residential form does not establish rental use","finding":"OPA classifies the parcel as mixed-use; no active Rental License row matched.","why":"A multi-unit or mixed-use classification does not prove that space is currently rented. If dwelling space is rented, Philadelphia generally requires a current Rental License and related occupancy, tax, violation, and lead compliance.","action":"Confirm actual occupancy first; if any unit is rented, verify the license and legal unit count with L&I.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"investigations","level":"verify","title":"Failed inspections are dated events—not the current condition","finding":"48 failed, 8 passed, and 7 CLOSED investigation outcomes are in the fetched history; the latest dated visit was FAILED on Jul 1, 2026.","why":"A PASSED or FAILED value applies to that inspection visit. CLOSED is a separate source status; none of the three alone proves the parent permit or violation case closed—or describes today’s condition.","action":"Open the parent case/permit for each material failure and confirm its later disposition.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"building-certifications","level":"verify","title":"A fire-system permit exists, but no annual certification matched","finding":"1 fire/suppression-related permit matched; the fetched BIN certification feed returned no row.","why":"Installed systems in mixed-use and larger buildings generally require periodic certification, but applicability and limited-area exceptions vary. A missing BIN/address join is not proof of a compliance failure.","action":"Confirm what system was installed and whether a current annual certificate is required and filed.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/maintenance-certifications/fire-protection-certifications/"},{"id":"business-license","level":"verify","title":"A historical business license is not current operating authority","finding":"Hazardous Materials #297959: Inactive since Jul 24, 2012","why":"A license record proves the licensed activity existed at that time. An inactive or expired license does not establish that the business still operates—or that it may legally reopen under the same use.","action":"If business income matters, verify the current tenant, use registration, and active license in eCLIPSE.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/licenses/business-licenses/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as mixed-use. BlockReport does not receive a current Commercial Trash account balance.","why":"Philadelphia 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.","action":"Check the Commercial Trash account inside the date-effective Property Payoff.","url":"https://www.phila.gov/2026-06-09-pay-your-trash-fee-bill-by-june-30/"}],"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"}]}