{"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":"888095224","source":"https://property.phila.gov/?p=888095224","ownerType":"absentee","kind":"house","isHouse":true,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"RES CONDO 5+ STY MAS+OTH","useLabel":"House","owner":"WAXMAN HARVEY L","coOwner":"DUDDLESTON MERIDEE R","marketValue":1500000,"livableArea":2046,"yearBuilt":2009,"lastSale":{"price":1510000,"date":"2014-02-26T05:00:00Z"},"openViolations":0,"violations":[{"number":"3314950","date":"2014-09-04","title":"INSURANCE - POST CERT","status":"CLOSEDCASE","resolutionDate":null}],"violationCases":[{"number":"550354","type":null,"priority":null,"responsibility":null,"status":"CLOSED","createdDate":null,"completedDate":null,"violations":[{"number":"3314950","date":"2014-09-04","title":"INSURANCE - POST CERT","status":"CLOSEDCASE","resolutionDate":null}]}],"violYears":[{"y":2014,"n":1,"worst":null}],"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":3,"stories":1,"lotArea":1,"zoning":"CMX5","grade":"B+","basement":null,"heater":"A","centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":false,"mail":"1414 S PENN ST, PHILADELPHIA PA, 19102","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":1294000,"taxable":22000},{"y":2017,"v":1552800,"taxable":124224},{"y":2018,"v":1552800,"taxable":124224},{"y":2019,"v":1785700,"taxable":1511893},{"y":2020,"v":1665000,"taxable":1665000},{"y":2021,"v":1665000,"taxable":1665000},{"y":2022,"v":1665000,"taxable":1665000},{"y":2023,"v":1500000,"taxable":1500000},{"y":2024,"v":1500000,"taxable":1500000},{"y":2025,"v":1500000,"taxable":1500000},{"y":2026,"v":1500000,"taxable":1500000},{"y":2027,"v":1500000,"taxable":1500000}],"taxNow":20997,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"552330","date":"2014-07-29","work":"New Construction","type":"Electrical","description":"Electrical Permit","status":"Expired","completedDate":"2021-03-04","scope":"MOVE LIGHT IN BEDROOM HALLWAY,ADD WIRING FOR (2)3WAY SWS,ADD LIGHT WITH SWITCH IN CLOSET AND ADD OUTLET PER 2008 NEC (CONDO UNIT)"},{"number":"550354","date":"2014-08-25","work":"Major alteration","type":"BP_ALTER","description":"ALTERATION PERMIT","status":"COMPLETED","completedDate":"2014-10-15","scope":"FOR INTERIOR ALTERATIONS TO AN EXISTING DWELLING UNIT TO INCLUDE THE INSTALLATION OF NEW METAL STUD PARTITION WALLS, AND REINSTALLATION OF INTERIOR DOOR. (IEBC 2009, COMPLIANCE PATH- WORK AREA METHOD, LEVEL II ALTERATIONS.) SEPARATE PERMITS TO BE REQUIRED FOR MECHANICAL ALTERATIONS."},{"number":"796189","date":"2017-06-29","work":"Electrical","type":"EP_ELECTRL","description":"ELECTRICAL PERMIT","status":"COMPLETED","completedDate":null,"scope":"REPLACE EXISTING LIGHT FIXTURES IN BEDROOM HALLWAY(4),REMOVE AND REPLACE 2 BATHROOM WALL SOUNCES LIGHTS,GUEST BEDROOM,1 HALLWAY LIGHT AND ADD NEW WIRING FOR TRACK LIGHT(8FT),HALLWAY AND GUEST CLOSET ADD OCCUP.SWITCH AND LED LIGHT AND NEW WIRING FOR 2-WALL SCONCES IN LIVING ROOM AS PER 2008 NEC(CC DISTRICT)ALL WORK IS DONE BY PHISHING ONLY"}],"storyTag":"New construction","storyDelta":null,"timeline":[{"y":2014,"k":"viol","w":"L&I violation"},{"y":2014,"k":"permit","w":"New Construction"},{"y":2014,"k":"permit","w":"Major alteration"},{"y":2017,"k":"permit","w":"Electrical"}],"rented":false,"licenses":[],"signals":[],"legalChecks":[{"id":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: 552330 (Expired). At least one row also carries a completion date, so the City fields conflict.","why":"Issued work is not the same as approved final work. L&I uses final inspections and required certifications to close construction permits; expired, withdrawn, and completed are different City statuses.","action":"Open the permit file and confirm final inspections, holds, and any resulting occupancy certificate.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections-by-permit-type/"},{"id":"violations","level":"clear","title":"No open violation; closed history remains relevant","finding":"The fetched record shows 0 open and 1 historical violation across 1 case.","why":"A closed case is materially better than an open one, but it does not by itself prove that every altered use, unit, or concealed condition matches today’s approvals.","action":"Use the closed cases to target the inspection and occupancy-file review.","url":"https://www.phila.gov/departments/department-of-licenses-and-inspections/inspections/violation-and-order-types/"}],"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"}]}