400 MARKET ST
OFF BLD W/COM GAR MASONRY · Philadelphia · 19106
At a glance
400 MARKET ST in Philadelphia, PA is listed on the Philadelphia property roll as “OFF BLD W/COM GAR MASONRY”, OPA account 881001336. The roll records 201,828 sq ft of building area, 12 floors, a 1971 build year and an assessed value of $58,880,800. It last sold for $10,000,000 in Jul 2024. 2 active business locations at this address appear in public records.
Recorded transfers — county roll + state sale file
Sale history
| Recorded | Price | Qualification | Source | Instrument |
|---|---|---|---|---|
| Jul 2024 | $10,000,000 | not rated | County roll | — |
Prices are the consideration recorded in Philadelphia's public property records. Where a qualification code exists it is the assessor's judgement of whether a transfer was arm's length; transfers without one appear unrated rather than assumed clean. Whether a building is on the market today, and at what price, is not a public record and is not shown here — asking prices, listings and lease terms live in private commercial databases.
Public record — 2 matched business locations
Tenants & business locations
| Company | Suite / floor | Since | Source | Match |
|---|---|---|---|---|
| LAK MARKET MASTER HTC LANDLORD LLC | — | Aug 2026 | Philadelphia L&I licence | folio match · high |
| JONG SOO & HYON MI LEE | — | Apr 2007 | Philadelphia L&I licence | folio match · high |
Philadelphia assessment roll
Parcel record
| Field | Value |
|---|---|
| OPA account | 881001336 |
| Site address | 400 MARKET ST |
| Land use (DOR) | DA0 — OFF BLD W/COM GAR MASONRY |
| Building area (actual) | 201,828 sq ft |
| Floors / units / buildings | 12 / — / — |
| Lot size | — |
| Year built | 1971 |
| Zoning (primary) | — |
| Land value | — |
| Building value | — |
| Total assessed value | $58,880,800 |
Recorded owner (assessment roll)
LAK MARKET MASTER HTC LANDLORD LLC
Owner mailing address: C/O KEYSTONE DEVELOPMENT + INVESTMENT 1001 CONSHOHOCKEN STATE ROAD SUITE 1-401, WEST CONSHOHOCKEN, PA, 19428
The owner is on site.A business-tax receipt at this address is held in the owner's own name, so the public record shows an owner-occupier rather than a landlord letting the space.
Location
- Address
- 400 MARKET ST
- City
- Philadelphia
- ZIP
- 19106
- Coordinates
- 39.95012, -75.14777
Within ~650 m
Nearby office buildings
- 170 S INDEPENDENCE MALL W9 tenants
1,102,992 sq ft · 12 fl · 1911
- 508-32 WALNUT ST2 tenants
986,960 sq ft · 20 fl · 1918
- 701-39 MARKET ST6 tenants
845,230 sq ft · 5 fl · 1893
- 150 N INDEPENDENCE MALL W2 tenants
816,208 sq ft · 8 fl · 1976
- 101 N INDEPENDENCE MALL E0 tenants
582,120 sq ft · 11 fl · 1973
- 200-32 CHESTNUT ST0 tenants
500,000 sq ft · 1933
How does 400 MARKET ST compare with other Philadelphia office buildings?
At 201,828 sq ft, 400 MARKET ST is about 6 times the size of the average office building on the Philadelphia roll, which comes to 36,284 sq ft across 2,470 buildings.
With 12 floors it is one of 82 office buildings of ten or more floors in the metro.
Its assessed value works out to $292 per square foot of building area, against $163 across all office floor area on the roll.
The last recorded sale priced it at $50 per square foot.
Does the owner of 400 MARKET ST hold other Philadelphia office property?
LAK MARKET MASTER HTC LANDLORD LLC also holds a business-tax receipt at this address, so the public record shows an owner-occupier rather than a landlord letting the space.
What has happened at 400 MARKET ST recently?
1 recorded transfer is on file for this parcel, the latest dated Jul 2024.
What does “OFF BLD W/COM GAR MASONRY” mean for this parcel?
The Philadelphia roll classifies OPA account 881001336 as “OFF BLD W/COM GAR MASONRY” (use code DA0). BuildingCensus includes a parcel in its office census when the roll gives it an office-class use, so the label is the county's, not an inference.
Frequently asked questions
Who owns 400 MARKET ST?
The recorded owner on the Philadelphia assessment roll (current) is LAK MARKET MASTER HTC LANDLORD LLC. Owner mailing address on file: C/O KEYSTONE DEVELOPMENT + INVESTMENT 1001 CONSHOHOCKEN STATE ROAD SUITE 1-401, WEST CONSHOHOCKEN, PA, 19428.
What companies have offices at 400 MARKET ST?
2 active business locations at this building appear in Philadelphia public records, including LAK MARKET MASTER HTC LANDLORD LLC, JONG SOO & HYON MI LEE. Public records under-count tenants that don't hold a local receipt or register the address.
How big is 400 MARKET ST?
The Philadelphia roll records 201,828 sq ft of building area, 12 floors, a build year of 1971.
What is the assessed value of 400 MARKET ST?
$58,880,800 on the Philadelphia roll. Assessed values are taxable-roll figures, not market prices.
When did 400 MARKET ST last sell?
The last recorded transfer was in Jul 2024 for $10,000,000 ($50 per square foot).
What is the OPA account for 400 MARKET ST?
OPA account 881001336, site address 400 MARKET ST, Philadelphia. It is the key to look the parcel up in the Office of Property Assessment nightly roll (Philadelphia).
More around 400 MARKET ST
Everything here comes from public records, and public records go stale. If you know better, say so.
Data provenance — public records only
- Philadelphia — Office of Property Assessment nightly roll (owner and mailing address on every parcel), Department of Records deed transfers with consideration and counterparties, and L&I business licences joined by OPA account. The universal Commercial Activity licence roll publishes no premises addresses, so occupancy shows regulated activities only.
Every fact on this page is drawn from the government records above — no listing sites, no scraped platforms, no third-party images. Facts from public records are uncopyrightable; each tenancy row carries its source and match confidence. Records can lag reality — a business-tax receipt or registration at an address is evidence of occupancy, not a lease confirmation.
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Dataset updated . Source: Philadelphia assessment roll, OPA account 881001336.
About this data
Source: Office of Property Assessment nightly roll (Philadelphia), as published October 10, 2026. See the methodology for how records are matched, cleaned and scored.
Cite as: BuildingCensus, “400 MARKET ST, Philadelphia, PA (OPA account 881001336)”, https://buildingcensus.com/offices/philly/office-building-cfbb62d6 (data as of October 10, 2026).