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, known as an apportionment, or join two or more parcels into one large parcel, known as a merger. A variety of tax and zoning regulations determine if the request will be approved or denied. At Finance, the Tax Map Office is responsible for processing these requests.
Requirements
- The initial request must be submitted to Finance on
the appropriate application form, which is based on the request being made.
- The required supporting documentation - such as land
surveys, tax clearance, etc. - will be detailed in the application
instructions and on the accompanying checklist.
- If Finance approves the initial request, it is then
submitted to the Department of Buildings for their approval.
- If the Buildings Department approves the request, the individual who made the initial request must notify Finance of this fact and of his or her 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
