{"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":"888095436","source":"https://property.phila.gov/?p=888095436","ownerType":"absentee","kind":"house","isHouse":true,"residential":true,"taxExempt":false,"institutional":false,"buildingClass":"RES CONDO 5+ STY MAS+OTH","useLabel":"House","owner":"MERKT STEVEN","coOwner":"MERKT DOREEN","marketValue":2900000,"livableArea":3896,"yearBuilt":2009,"lastSale":{"price":5950000,"date":"2025-07-17T04:00:00Z"},"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":5,"baths":7,"stories":1,"lotArea":null,"zoning":"CMX5","grade":"B+","basement":"1","heater":"A","centralAir":true,"extCond":"4","intCond":"3","garage":null,"homestead":false,"mail":"1816 DELANCEY PL, PHILADELPHIA PA, 19103","mailOut":false,"appeals":[],"taxYears":[],"taxNet":0,"taxLien":false,"taxLedgerThrough":2016,"taxLedgerAvailable":true,"timesSold":0,"abated":false,"assessmentExemption":false,"exemptionBasisVerified":false,"valueSeries":[{"y":2016,"v":2540000,"taxable":42000},{"y":2017,"v":2540000,"taxable":203200},{"y":2018,"v":2540000,"taxable":203200},{"y":2019,"v":2921000,"taxable":2921000},{"y":2020,"v":3213100,"taxable":3213100},{"y":2021,"v":3213100,"taxable":3213100},{"y":2022,"v":3213100,"taxable":3213100},{"y":2023,"v":3213100,"taxable":3213100},{"y":2024,"v":2900000,"taxable":2900000},{"y":2025,"v":2900000,"taxable":2900000},{"y":2026,"v":2900000,"taxable":2900000},{"y":2027,"v":2900000,"taxable":2900000}],"taxNow":40594,"familyHeld":false,"lastTransferNominal":false,"permits":[{"number":"436100","date":"2012-11-14","work":"Use","type":"ZP_USE","description":"USE PERMIT","status":"COMPLETED","completedDate":"2012-11-14","scope":"REGISTER THE NUMBER OF UNITS TO (270)"},{"number":"EP-2026-002970","date":"2026-05-28","work":"Addition and/or Alteration","type":"Electrical","description":"Electrical Permit","status":"Issued","completedDate":null,"scope":"Install two (2) 200-amp subpanels from the existing electrical service, including all required feeders, overcurrent protection, grounding, bonding, and terminations. Provide complete electrical distribution, including installation of wiring, lighting fixtures, switches, and receptacle outlets. Install branch circuits to furnish power for appliances and equipment. Install smoke and carbon monoxide alarms as required. All work shall be performed in accordance with the 2017 NEC and per approved plans. (The fire alarm system is not included in this scope of work. An amendment to this permit will be required for any future fire alarm system installation.) Amendment: This amendment covers the installation, modification of all initiating devices including smoke, heat, pull, control and relays. All notification devices including audible and visual signaling devices."}],"storyTag":"Improved","storyDelta":null,"timeline":[{"y":2012,"k":"permit","w":"Use"},{"y":2026,"k":"permit","w":"Addition and/or Alteration"}],"rented":false,"licenses":[],"signals":[],"legalChecks":[{"id":"use-occupancy","level":"attention","title":"Zoning approval is not the occupancy file","finding":"Use permit #436100: 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":"permit-status","level":"attention","title":"A permit row needs file-level verification","finding":"1 permit not marked completed: EP-2026-002970 (Issued).","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/"}],"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"}]}