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Property

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.

NEW! Effective October 1, 2010 you will be able to submit your Condominium Apportionment Application for approval online. The process is fast, easy, and will allow you to print out the payment invoice. You can then pay for your requested lots prior to coming into the Department of Finance, Division of Land Records, Tax Map Office.

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.

File online graphic Online Condominium Apportionment Application

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


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

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