Dividing and Merging Lots

Department of Finance


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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.

Property Information Portal (PIP)

Tax Map Tracker

The Department of Finance has launched a new tax map tracker which provides tax map application status and up to three years of data for applications accepted for review by the Tax Map Office.

Tax Map Tracker

Video Guide (Desktop | Mobile)

Complete your transaction online:

Certified tax map request filing

New condo, condo amendment, or condo termination filing

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

Apportionment and Merger RP602

Condo RP602C

Amendment to a condominium declaration

Certified Tax Map Filing

New condo, condo amendment, or condo termination filing

New condo/condo amendment worksheet filing

Request for condominium re-allocation affidavit

Request for condominium termination

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:

Owner changes

Lot subdivision configuration changes

Condo subdivision and/or number of units changes

Tentative lots expire after one year

Tax map certification: $10.00

Guides

Frequently asked questions

Condominium Amendment and Approval Process

Condominium Apportionment and Approval Process

Condominium E-Filing Quick Reference Guide

Video Playlist: The NYC Tax Map Applications Process

Step-by-step information sheets

New Condo Tax Map Process

Lot Apportionments and Mergers Process

Condo Amendment Tax Map Process

Condo Termination Tax Map Process

Processing & Recording a Condo-within-a-Condo

See also: Processing and recording a condominium-within-a-condominium

Air and Subterranean Lot Apportionment Process

If you need additional information, please contact us.

Additional Information

New York City Department of Buildings online application worksheet