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Dividing and merging lots

Builders, developers, architects, engineers, and property owners may request permission from both the Department of Finance and the Department of Buildings to divide (apportion) or merge (combine) lots. Approval depends on several factors including tax and zoning rules. The Department of Finance Tax Map Office is responsible for processing these requests.

Due to system maintenance, Smart-File publishing will be down from Tuesday, May 20th (at 5PM Sharp), until May 28th, 2025. During this time, we are unable to issue tentative tax lots for new condo, condo amendment, and condo termination applications (including condo and condo amendment approvals).

We can still process merger and apportionment applications and Certified Tax Maps

Property Information Portal (PIP)

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

  • Announcement: Projects that have not been finalized and approved by the Tax Map Unit by April 18, 2025, will not be included on the 2026 tax roll.

    We recommend that you submit any outstanding corrections to your existing projects as soon as possible to ensure that the Tax Map Unit has sufficient time to review your projects.

  • 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

Guides

Frequently asked questions

Title slide showing NYC at night with the words: Tax Map Application Process Video Playlist: The NYC Tax Map Applications Process

Step-by-step information sheets

If you need additional information, please contact us.

Additional Information

New York City Department of Buildings online application worksheet