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Dividing and Merging Lots

We will be conducting system maintenance from November 3 - 20, 2023.

While we will continue to accept and process applications, there will be delays in the issuance of tentative tax lots for new condos, condo amendments, condo terminations, and electronic merger/apportionment applications (including condo and condo amendment approvals).

Please plan accordingly, and thank you for your patience.

Certified Tax Map Request Filing

  • Electronic filing, payment, and delivery

New Condo, Condo Amendment, or Condo Termination Filing

  • Electronic filing
  • Tentative lot(s) requests – RP602C
  • Attach application documents
  • Receive documents from the Tax Map Office
  • Electronic payment

Apportionment and Merger Filing

  • Electronic filing
  • Tentative lot(s) request – RP602
  • Attach application documents
  • Receive documents from the Tax Map Office
  • Electronic payment
We encourage you to complete your transaction online. If you are not able to complete your transaction online, you can now schedule an appointment to visit one of our business centers for the following services:
  • Submit documents
  • Request tentative lots
  • Request certified tax maps
  • Assistance with the tax map application process

    • Schedule an Appointment
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.
July 2, 2019 - New rules and policies for obtaining final tax lots for properties that have applied for a subdivision. For more information read the Policy & Procedure Memorandum.

December 18, 2017 - 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”). For more information read the final Notice of Rule Making.


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.

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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 let the Department of Finance know 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.
  • Ensure the application(s) contains the correct and required documents, otherwise processing time will be delayed.
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. 

Guides

Frequently Asked Questions (FAQs)
Title slide showing NYC at night with the words: Tax Map Application Process Video Playlist: The NYC Tax Map Application Process

Step-by-Step Information Sheets

If you require additional information please contact us.

Additional Information
New York City Department of Buildings

online application worksheet