{"asOf":"2026-07-09T16:25:01.357Z","block":"400-499 S 40TH ST","blockUrl":"https://blockreport.homes/block/400-499-s-40th-st","address":"400 S 40TH ST","parcelNumber":"881606750","source":"https://property.phila.gov/?p=881606750","ownerType":"investor","kind":"apartments","isHouse":false,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"APTS 100+ UNITS MASONRY","useLabel":"Apartment building","owner":"OAP INC","marketValue":21774000,"livableArea":114840,"yearBuilt":2018,"lastSale":{"price":1685000,"date":"2003-03-25T05:00:00Z"},"openViolations":5,"violYears":[{"y":2012,"n":2,"worst":null},{"y":2013,"n":1,"worst":null},{"y":2024,"n":2,"worst":null},{"y":2026,"n":6,"worst":null}],"inspYears":[{"y":2012,"fails":2,"passes":0},{"y":2013,"fails":1,"passes":0},{"y":2014,"fails":0,"passes":1},{"y":2024,"fails":1,"passes":0},{"y":2026,"fails":3,"passes":1}],"taxOwed":0,"lat":39.95049957555162,"lng":-75.20380876192138,"geom":{"type":"Polygon","coordinates":[[[-75.204175671,39.950352598],[-75.204101582,39.95070766],[-75.203432467,39.950624957],[-75.203498074,39.950310551],[-75.204175671,39.950352598]]]},"zip":"19104","beds":null,"baths":null,"stories":5,"lotArea":23252,"zoning":"RTA1","grade":"A","basement":null,"heater":null,"centralAir":null,"extCond":"1","intCond":"1","garage":null,"homestead":false,"mail":"1521 N 31ST ST SUITE 100, PHILADELPHIA PA, 19121","mailOut":false,"appeals":[{"type":"ZBA Other","grounds":"PERMIT FOR THE RELOCATION OF LOT LINES TO CREATE ONE(1) LOT FROM TWO(2) LOTS (PARCEL A AND PARCEL B EXISTING AS ONE(1) BRT ACCOUNT); FOR THE ERECTION OF AN ELEVEN(11) STORY HOTEL WITH ONE HUNDRED TWENTY(120) ROOMS WITH FOUR(4) ACCESSORY PAR","status":"Submitted","outcome":null,"date":"2008-03-04","number":"4923"},{"type":"RB_LIRB","grounds":"THE HISTORICAL COMMISSION'S DECISION WAS ARBITRARY, CAPRICIOUS AND NOT OTHERWISE SUPPORTED BY LAW. APPLICANT REQUESTS ANY OTHER RELIEF THAT MAY BE NECESSARY.","status":"OPEN","outcome":"MOOT","date":"2011-08-09","number":"8024"},{"type":"RB_LIRB","grounds":"THE DECISION IS CONTRARY TO SECTION 14-2007 OF THE PHILADELPHIA CODE, THE PHILA HISTORICAL COMMISSION RULES AND REGULATIONS AND OTHER STATE AND LOCAL LAWS AND STATUTES.","status":"OPEN","outcome":"MOOT","date":"2011-08-09","number":"8133"},{"type":"RB_LIRB","grounds":"THE HISTORICAL COMMISSION'S APPROVAL OF THIS APPLICATION WAS ARBITRARY AND  CAPRICIOUS AND OTHERWISE NOT IN ACCORDANCE WITH LAW.","status":"OPEN","outcome":"MOOT","date":"2011-08-09","number":"8134"},{"type":"RB_LIRB","grounds":"APPEALING THE COMMISSION'S APPROVAL OF THIS APPLICATION.","status":"OPEN","outcome":"City affirmed","date":"2013-02-26","number":"18250"},{"type":"Zoning board appeal","grounds":"PERMIT FOR COMPLETE DEMO. OF EXISTING THREE (3) STORY STRUCTURE, THE ERECTION OF A FIVE (5) STORY STRUCTURE WITH A BASEMENT, MAXIMUM HEIGHT OF 58.5', TERRACES ON THE 4TH FLOOR, ROOFTOP MECHANICALS AND A \"GREEN\" ROOF, ERECTION OF FENCES WITH","status":"CLOSED","outcome":"Granted with conditions","date":"2012-12-04","number":"18399"},{"type":"RB_LIRB","grounds":"THE COMMISSION WAS WITHOUT JURISDICTION TO CONSIDER THE REQUEST TO AMEND ITS PRIOR DECISION, BECAUSE THE MATTER WAS ON APPEAL TO THE APPELLATE COURTS. PENNSYLVANIA RULE OF APPELLATE PROCEDURE NO. 1701.","status":"OPEN","outcome":"City affirmed","date":"2015-03-25","number":"24455"}],"taxYears":[],"taxNet":0,"taxLien":false,"timesSold":2,"abated":true,"valueSeries":[{"y":2016,"v":400000,"taxable":400000},{"y":2017,"v":400000,"taxable":400000},{"y":2018,"v":400000,"taxable":400000},{"y":2019,"v":25300000,"taxable":2530000},{"y":2020,"v":25300000,"taxable":2530000},{"y":2021,"v":25300000,"taxable":2530000},{"y":2022,"v":25300000,"taxable":2530000},{"y":2023,"v":25300000,"taxable":2530000},{"y":2024,"v":25300000,"taxable":2530000},{"y":2025,"v":25300000,"taxable":2530000},{"y":2026,"v":25300000,"taxable":2530000},{"y":2027,"v":21774000,"taxable":2177400}],"taxNow":35415,"familyHeld":false,"storyTag":"Torn down & rebuilt","storyDelta":null,"timeline":[{"y":2018,"k":"permit","w":"New construction"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2018,"k":"permit","w":"Plumbing"},{"y":2018,"k":"permit","w":"Electrical"},{"y":2018,"k":"permit","w":"Suppression"},{"y":2018,"k":"permit","w":"Mechanical"},{"y":2018,"k":"permit","w":"Administrative"},{"y":2019,"k":"permit","w":"Administrative"},{"y":2024,"k":"viol","w":"2 L&I violations"},{"y":2024,"k":"insp","w":"Inspection failed"},{"y":2026,"k":"viol","w":"6 L&I violations"},{"y":2026,"k":"insp","w":"L&I: 3 failed, 1 passed"}],"rented":true,"units":122,"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":["5 open L&I violations","failed L&I inspection activity in 2024, 2026"],"caveat":"A screening signal, not a foreclosure prediction. Tax entries are historical and must be verified with Philadelphia Revenue."}],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Appeal #24455: OPEN · City affirmed.","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":"5 open L&I violations","finding":"5 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":"rental-license","level":"verify","title":"A rental license does not transfer with the deed","finding":"The parcel summary indicates an active Rental License; a detailed license row is not present in this payload.","why":"If dwelling space is rented, the buyer must obtain a new annual Rental License; the seller’s license is not transferable. New applications require proof of ownership and legal occupancy, tax compliance, no open L&I violations, and lead compliance where applicable.","action":"Plan the buyer’s replacement license before settlement.","url":"https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/get-a-rental-license/"},{"id":"abatement","level":"verify","title":"A reduced taxable assessment is not a verified abatement","finding":"OPA’s numeric assessment fields show a reduced taxable assessment; BlockReport has no official program determination for this parcel.","why":"The numeric treatment can reflect an improvement abatement or another exemption. It does not identify the ordinance, approval, start or end date, or continuation requirements after a transfer. Once OPA verifies a specific active abatement, many common programs attach the benefit to the property for the remaining term rather than ending automatically at sale, but some require a new-owner filing and continued qualifying use or tax compliance.","action":"Obtain the OPA exemption/abatement determination and history, then underwrite the buyer’s bill from the verified program terms.","url":"https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/get-real-estate-tax-relief/get-a-property-tax-abatement/"},{"id":"commercial-trash","level":"verify","title":"A separate Commercial Trash account may apply","finding":"OPA classifies the parcel as apartments. 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.","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"}]}