Dividing and Merging Lots
Beginning 12/18/17, property owners must resolve certain outstanding judgment summonses adjudicated by the Environmental Control Board (ECB) before applying to divide or merge properties (also known as “tax map changes”). For more information read the final Notice of Rule Making
Builders, developers, architects, engineers, and property owners may request permission from both the Department of Finance and the Department of Buildings to divide (apportion) or merge (combine) lots. Approval depends on several factors including tax and zoning rules. The Department of Finance Tax Map Office is responsible for processing these requests.
- To request a lot merger or apportionment, submit a completed Request for Merger or Apportionment form.
- Include all required supporting documentation such as land surveys and tax clearance.
- If the Department of Finance approves the initial request, you must then submit it to the Department of Buildings for approval. If the Department of Buildings approves the request, you must let the Department of Finance know that you want to complete the apportionment or merger.
- The Tax Map Unit will process applications in the order that they are received. Initial review of application(s) for processing is 30 business days.
- Ensure the application(s) contains the correct and required documents, otherwise processing time will be delayed.
If there are any issues with the application, you will receive a notification and a list of objections. The application needs to be picked up from our office for resubmission during regular business hours.
If you require additional information please contact us
Additional Information New York City Department of Buildings