Dividing and Merging Lots

Property Tax Bills Benefits Assessments Tax Maps

Tax Map Tracker

Complete your transaction online:

If you are not able to complete your transaction online, you can schedule an in-person or virtual appointment for assistance.

Scheduling an in-person appointment

If you are not able to complete your transaction online, you can schedule an in-person appointment to visit one of our business centers to submit documents, request tentative lots, request certified tax maps, or get assistance with the tax map application process.

Scheduling a virtual appointment

You can schedule a virtual appointment for questions about submitted applications or Notices of Correction. You can also request a consultation on a complex application.

News and updates

As of September 1, 2023, you must use the condo floor plan template to submit your floor plans to the Department of Finance. Any filings that you submitted prior to September 1 will be processed as normal, but filings submitted after September 1 that do not follow the template will be rejected.
As of October 1, 2023, you must use the condo floor plan amendment template to submit your floor plan amendments to the Department of Finance. Any filings that you submitted prior to October 1 will be processed as normal, but filings submitted after October 1 that do not follow the template will be rejected.
NEW! Autodesk Revit template available for customers using Building Information Modeling.

Applications and forms

Filing information

Include all required supporting documentation such as land surveys and tax clearance.
If the Department of 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, you must tell the Department of Finance that you want to complete the apportionment or merger.
The Tax Map Unit will process applications in the order that they are received. Initial review of application(s) for processing is 30 business days.
To avoid processing delays, ensure that all applications contain the correct and required documents.
Property owners must resolve certain outstanding judgment summonses adjudicated by the Environmental Control Board (ECB) before applying to divide or merge properties (also known as “tax map changes”). Check for outstanding judgment summonses at CityPay.
If there are any issues with the application, you will receive a notification and a list of objections. The application needs to be picked up from our office for resubmission during regular business hours.
The Tax Map Unit will accept applications if the parcels in the application have a valid payment plan in good standing. The Tax Map Unit follows the rules governing the Payment Plan Policy.

Information regarding payment plans can be found on the Payment Plan web page.

New Lot Assignment and Fees:

The Tax Map Office issues lot numbers for all apportionments, including condominiums. Finance collects $73 for each lot number, payable at the time of the initial application.
Lots are tentative until final approval is received from the Tax Map Office.
Even if a fee was previously paid, a new fee will be required for each tax lot if any of the circumstances apply:
1. Owner changes
2. Lot subdivision configuration changes
3. Condo subdivision and/or number of units changes
4. Tentative lots expire after one year
Tax map certification: $10.00