{"asOf":"2026-07-10T10:55:05.172Z","block":"1400-1499 S PENN SQ","blockUrl":"https://blockreport.homes/block/1400-1499-s-penn-sq","address":"1414 S PENN SQ","parcelNumber":"888094948","source":"https://property.phila.gov/?p=888094948","ownerType":"absentee","kind":"house","isHouse":true,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"RES CONDO 5+ STY MAS+OTH","useLabel":"House","owner":"HOFFMAN LEE H TR","coOwner":"LESLIE S WHIPKEY REVOCABLE LIVING TRUST","marketValue":1267300,"livableArea":2046,"yearBuilt":2009,"lastSale":{"price":1325000,"date":"2021-06-08T04:00:00Z"},"openViolations":0,"violations":[],"violationCases":[],"investigations":[],"taxOwed":0,"taxSnapshot":{"available":true,"asOf":"2022-06","matched":false},"taxDelinquencySnapshotAsOf":"2022-06","taxDelinquencySnapshotAvailable":true,"lat":39.951484485666995,"lng":-75.16493728664312,"geom":null,"liDistrict":null,"certifications":[],"cityRecordAvailability":{"violations":true,"investigations":true,"appeals":true,"certifications":false,"permits":true,"licenses":true},"zip":"19102","beds":3,"baths":2,"stories":1,"lotArea":null,"zoning":"CMX5","grade":"B+","basement":null,"heater":"A","centralAir":true,"extCond":"3","intCond":"3","garage":null,"homestead":false,"mail":"2500 Q ST NW APT 533, WASHINGTON DC, 20007","mailOut":true,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":820000,"taxable":22000},{"y":2017,"v":984000,"taxable":78720},{"y":2018,"v":984000,"taxable":78720},{"y":2019,"v":1131600,"taxable":1131600},{"y":2020,"v":1267300,"taxable":1267300},{"y":2021,"v":1267300,"taxable":1267300},{"y":2022,"v":1267300,"taxable":1267300},{"y":2023,"v":1267300,"taxable":1267300},{"y":2024,"v":1267300,"taxable":1267300},{"y":2025,"v":1267300,"taxable":1267300},{"y":2026,"v":1267300,"taxable":1267300},{"y":2027,"v":1267300,"taxable":1267300}],"taxNow":17740,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"432978","date":"2012-10-16","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":"2013-01-08","scope":"RELOCATE 4 OUTLETS IN LIVING ROOM, ADD 1 OUTLET AND CABLE LINE FOR WALL MOUNTED TV, AND ADD SWITCH AND SWITCH OUTLET IN WALL. ALL WORK DONE IN ACCORDANCE WITH 2008 NEC(SFD)(CC DIST)"},{"number":"432401","date":"2012-10-22","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2014-02-21","scope":"REMOVE EXISTING NON BEARING PARTITION WALL IN THE LIVING ROOM AND RELOCATE OFFSET 30\" TOWARDS THE OFFICE WITH A POCKET DOOR AS PER SUBMITTED PLAN. FIRE RATED ASSEMBLIES ARE REQUIRED TO BE MAINTAINED AT ALL TIMES. ELECTRICAL, PLUMBING, MECHANICAL, AND FIRE SUPPRESSION WORK REQUIRES ADDITIONAL PERMITS. CALL THE INSPECTOR PRIOR TO STARTING WORK."},{"number":"434294","date":"2012-10-23","work":"Plumbing","type":"PP_PLUMBNG","description":"PLUMBING PERMIT","status":"COMPLETED","completedDate":"2014-02-21","scope":"INSTALL A NEW 1 1/2 COPPER PIPE DWV WITH 1 1/2 TRAP, INSTALL SHOWER LINER CONNECT FIXTURES TO WATER & DRAIN LINE TOILET & LAV (SFD)"},{"number":"438467","date":"2012-11-16","work":"Suppression","type":"BP_FIRESUP","description":"SUPPRESSION PERMIT","status":"COMPLETED","completedDate":"2013-05-20","scope":"RELOCATE 2 SPRINKLER HEADS"}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2012,"k":"permit","w":"Electrical"},{"y":2012,"k":"permit","w":"Major alteration"},{"y":2012,"k":"permit","w":"Plumbing"},{"y":2012,"k":"permit","w":"Suppression"}],"rented":false,"licenses":[],"signals":[],"legalChecks":[],"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"}]}