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.

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.

Forms & Publications

PRO-506 Condominium Apportionment and Approval Process
 Download Information (52k)

RP-602C Application for Condominium Apportionment and Approval
 Download Form (38k)

RP-602 Request for Merger or Apportionment
 Download Form (36k)

Condo Apportionment Worksheet (Requires MS Excel)
 Download Worksheet (574)

Contact Information
E-mail the Tax Map Office
Visit the Tax Map Office

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

Related Links
New York City Department of Buildings