Dividing and Merging Lots

Builders, developers, architects, engineers, and property owners may request permission from both Finance and the Department of Buildings to divide one lot of land into two or more lots. This is called an apportionment. Two or more lots may also be combined into one larger lot. This is called a merger. Approval depends on several factors including tax and zoning rules. The Finance Tax Map Office is responsible for processing these requests.

Filing Information
To request a lot merger or apportionment, you must submit a completed Request for Merger or Apportionment form. You must include all required supporting documentation such as land surveys and tax clearance. If 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, then you must let Finance know that you want to complete the apportionment or merger.

Online Apportionment Requests for Condominiums
Online Condominium Apportionment Application
Condo Apportionment Web System Reference Guide
Condo Apportionment Workflow Reference Guide
Condo Apportionment Lots Upload Reference Guide 

Forms and Reports

Additional Information 
New York City Department of Buildings