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 a virtual appointment or in person at the Tax Map Office. It’s located on the 2nd floor of the Manhattan Business Center. No appointment is necessary, however you can schedule an appointment online.
Virtual Appointment
Schedule a virtual appointment.
In Person
Next Steps
The Tax Map Unit will process applications in the order that they are received. The initial review of applications for processing is 30 business days.
Make sure your application contains the correct and required documents, otherwise processing time will be delayed.
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.
