Dividing (Apportioning) & Merging Lots

Builders, Developers, Architects, Engineers, and Property Owners may request permission from both Finance and the Department of Buildings to split one parcel of land into two or more parcels. This is known as apportionment.  You can also join two or more parcels into one large parcel, known as a merger. Many tax and zoning regulations determine if the request will be approved or denied.  The Finance Tax Map Office is responsible for processing these requests.

Filing Information and Forms

Requirements

• A request must be submitted to Finance on the appropriate application.
• The required supporting documentation – such as land surveys, tax clearance, etc.
• If Finance approves the initial request, it is submitted to the Dept. of Buildings for approval.
• If the Dept. Of Buildings approves the request, the applicant notifies Finance of their intention to complete the apportionment or merger.

 Online Condominium Apportionment Application

 Condo Apportionment Web System Reference Guide
 Condo Apportionment Workflow Reference Guide
 Condo Apportionment Lots Upload Reference Guide


Forms
 Forms & Publications

Additional Information 
 New York City Department of Buildings

Write:
NYC Department of Finance
Land Records Division, Tax Map Office
66 John Street - 13th floor
New York, NY 10038

Contact Us - Call 311 or 212-639-9675 (outside NYC)

E-mail the Tax Map Office

Email Finance

Mailing Addresses

Telephone Numbers

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