Builders, developers, architects, engineers, and property owners can request permission to combine or divide property lots. You can apply to:

  • Combine two or more pieces of land into one large piece
  • Divide one piece of land into two or more pieces
  • Amend a condominium declaration

Combining land is known as a merger. Dividing land is known as an apportionment.

Many tax and zoning regulations determine if the request will be approved or denied.

Learn more about dividing and merging lots.

Before you can request a merger or apportionment of a tax lot, you must resolve any Environmental Control Board (ECB) Violation judgment debt on the property.

You can download the form and checklist of items needed for mergers and apportionments. For condo declaration amendments, you can submit the Condominium Apportionment Application for approval online, print out a payment invoice, and pay before going to the Tax Map Unit.

Get property lot size request forms and filing instructions.

Submit the completed application and all supporting documents in person at the Tax Map Office. It’s located on the 2nd floor of the Manhattan Business Center.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Manhattan Business Center.

Next Steps

If the Department of Finance approves the initial request, you must then submit it with the new lot numbers to the Department of Buildings (DOB).

Once DOB approves the request, they will notify you. You must then resubmit the original application and the DOB approval information at the Tax Map Office.

You can get more information and answers to questions about dividing or merging lots and amending condo declarations. 

Online

Contact the Department of Finance.

In Person

The Tax Map Office is located on the 2nd floor of the Manhattan Business Center.

Manhattan DOF Business Center
66 John Street (between Dutch and William Streets)
New York, NY 10038
Monday to Friday, 8:30 AM to 4:30 PM

Learn more about the Manhattan Business Center.