Property owners, builders, developers, architects, and engineers 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.

Here is an outline of the steps needed in order to combine or divide a property, including a condo or coop apartment when merging two units. We suggest you make a duplicate copy of everything you do, in case one copy goes missing. Also, keep an extra copy of the survey with your title so that if you ever sell it can be found. Be sure to have only official ‘red stamped’ surveys from your land surveying company and photocopies will not be accepted.

The following will be required, so start here (Condominium Apportionments are covered near the end of this article):

Block/Lot and Street Address: Gather up this information specific to the property in question, so you can answer questions in the areas that follow.
1. Go to nyc.gov/dob and type in the address. The Tax Block and Tax Lot are near the top in the 3rd column. Also verify the exact street address as it is noted here.
2. Gather both property information if combining lots.
3. Near the bottom one can see violations. Verify that their aren’t any outstanding ECB Violations. Property owners must resolve certain outstanding judgment summonses adjudicated by the EnvironmentalControl Board (ECB) before applying to divide or merge properties.
Land Survey (be sure to let them know that this is to either merge or divide a property, and exactly what property(s) are in question so they can give you an accurate estimate and survey it once).
1. Calculate the building gross square footage and put it here: Building Length ________ x Building Width _________ = ___________ Gross Square Footage per floor x ________ (number of floors) = Building Gross Square Footage. If the building is all residential or commercial, use the above number, but if it is mixed provide the gross SF for each type.
2. Survey must include square footage (of lot and of building footprint).
Tax Clearance. Beginning 12/18/17, 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”).
1. Check for outstanding taxes or other violations in NYC on CityPay including:
  1. Property Taxes and Charges Search.
  2. Other links can be found onCityPay.
2. For more information read the final Notice of Rule Making.pdf
3. Note: Real estate taxes for the current year must be up-to-date.
Gather a copy of the Deed(s) for the properties in question, that show common ownership. In other words, if you own both properties the Deeds to both lots should have your name on each one.
1. If the deed lacks a metes and bounds description but refers only to a filed map, please provide a current metes and bounds description, prepared by a licensed surveyor.
Architect or Engineer work: Using the form below, the professional will create a drawing at a scale of 1″=50′-0″ of the property(s) with a North Arrow included. They will then fill out ‘Section B: Certification’. Provide the professional with two copies, to ensure they are properly completed without mistakes, and to keep one for your records. Note that with regards to Architect’s plans being submitted for Condominium apportionment, signed and stamped (by a New York State licensed Architect) that they also require that the Architect have their signature notarized on each drawing. As a precaution that this might be the case for all apportionments and not just for Condo amendments, we recommend that whenever plans are being submitted that require a signature they also be notarized as authentic. Having an Architect’s signature and stamp notarized is ridiculous, in our opinion, as they are licensed by and for the sole purpose of practicing in the State of New York. Having their signature notarized proves nothing that isn’t already proved and being accepted for the construction of the tallest projects in NYC.
Submit a completed Request for Merger or Apportionment form (see #2 below) along with the above supporting information.
1. 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. Please ensure the application(s) contains the correct and required documents, otherwise this will delay processing time. 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. Click on the Form.pdf below.
2. Form: Fill out the following Merger or Apportionment FORM.pdf. Have your professional add the required drawing and signature.
  1. Include the following with the form:
    1. Deed(s);
    2. Payment of Fees;
    3. Survey(s);
    4. Bring a Check book (or credit card if they accept it) to pay fees;

Note: Merging of exempt parcels with non-exempt parcels is not allowed. Exempt parcels are those which are Tax Exempt due to ownership of Non-Profit Organizations. Learn more on this NYC Link with this PDF.

All Properties (Condominium noted below)

REQUIREMENTS TO ALLOW FOR AN UPDATED TAX MAP

The following 4 categories outline what documents are required for each category of apportionment:

New Buildings:
1. • Completed application for Mergers or Apportionments;
2. • Final survey prepared by a licensed Land Surveyor, which must include square footage;
3. • A subdivision PW1 filing approved as well as an approved NB filing as per Operations Policy And Procedure Notice #30/92.
4. • PW1: Plan/Work Application; (Consult with an Expeditor for the PW1 form);
5. • Review Application Details for correct house number(s), block and lot. If the application is before 2008, the metes and bounds will be at the bottom of the last page of the application. PW1’s after 2008 will generate a PD1 with metes and bounds that must be scanned at the DOB. Note: All DOB applications must be approved and Alt 1’s and NB’s are required for apportionment.
6. • Outstanding taxes, charges or tax liens for prior tax years must be satisfied.
7. • Real estate taxes for the current year must be up-to-date.
8. • Deed on record showing property ownership
9. • Payment of fees
Alteration on Existing Buildings and Vacant Lands:
1. • Completed application for Mergers or Apportionments;
2. • A subdivision PW1 filing approved as well as an approved ALT1 filing for alteration on existing buildings as per Operations Policy And Procedure Notice #30/92 , not required for vacant land.
3. • Survey for alteration on existing building;
4. • Outstanding taxes, charges or tax liens for prior tax years must be satisfied. • Real estate taxes for the current year must be up-to-date.
5. • Property owners must resolve certain outstanding judgment summonses adjudicated by the EnvironmentalControl Board (ECB) before applying to divide or merge properties.
6. • Deed on record showing property ownership
7. • Payment of fees
Lot Mergers:
1. Completed application for Merger;
2. • Deed on record showing common ownership. (If the deed lacks a metes and bounds description but refers only to a filed map, please provide a current metes and bounds description, prepared by a licensed surveyor.) ;
3. • Outstanding taxes, charges or tax liens for prior tax years must be satisfied. • Real estate taxes for the current year must be up-to-date. • Property owners must resolve certain outstanding judgment summonses adjudicated by the Environmental Control Board (ECB) before applying to divide or merge properties.
4. • Payment of fees
5. • Merging of exempt parcels with non-exempt parcels is not allowed.
Dividing a lot into two separate properties: • 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.
1. • Lots are tentative until final approval is received from the Tax Map Office.
2. • Even if a fee was previously paid, a new fee will be required for each tax lot if any of the circumstances apply:
  1. a. owner changes
  2. b. lot subdivision configuration changes
  3. c. condo subdivision and/or number of units changes
  4. d. tentative lots expire after one year
3. • Tax map certification: $10.00

In New York City, hand deliver the completed application and package to:

NYC Department of Finance

Property Division- Tax Map Office

66 John Street, 2nd floor

New York, NY 10038

Don’t forget a method to pay fees.

Condominium Apportionment

Background : The New York State Real Property Law RPL – Article (9-B) lists the legal requirements and necessary documents for Finance to create and assess condominiums. The most important documents we need are the declaration (RPL §339-n) and the floor plans (RPL §339-p). Also, it is important that the information you give to Finance is correct and consistent on all documents.

The Tax Map Office will approve your application quickly and efficiently if you have:

Paid your filing fees;
No outstanding real estate taxes, charges or liens.
Property owners must resolve certain outstanding judgment summonses adjudicated by the Environmental Control Board (ECB) before applying to divide or merge properties.
The information on all of your documents is consistent, for example:
- The declarant or sponsor’s name is the same on all documents;
- The condominium’s name and address is the same on all documents;
- The block and lot numbers listed on Schedule B (refer to professional and/or Expeditor) must be the same as the numbers assigned by the Tax Map Office and match the floor plans;
- Unit designations are the same on all documents;
- Floor plans match the declaration (prepared by a professional);
The common interest percentages for all units equals 100%, rounded to four decimal points.
The deed must also indicate property ownership in the name of the sponsor/declarant for the land to be apportioned.

Condominium Apportionment & Approval Process:

Step 1 – Request Lot Assignment
1. Complete your Condominium Application (RP-602C) online at nyc.gov/finance/property, and request tentative lots. Upon submission of your request, print out the application, and Payment invoice for the tentative lots requested. Lots are assigned for one year. Payment for the lots should be made at the Manhattan Business Center. Please note, prior to submission the application must be signed, and the diagram of the lot configuration affixed to the application. Submit your completed Application for Condominium Apportionment and Approval (RP-602C) along with receipt of payment in person to the Tax Map Office. Tax Map Office will assign a Condominium Number to the project and a lot numbers for each condo unit.
  1. To-be-built condominium guidelines: Effective February 6, 2017, applicants are required to select in the Tax Map Unit condominium online application a “to-be-built” status for projects that have not been built. The initial filing is processed by the Tax Map Unit in order to allow for the recording of the Condominium Declaration and Floor Plans and related documents with the Division of Land Records. Property condominium recordings – floor plans and condominium declarations – are in ACRIS. However, the condominium is not added to the tax map or DOF’s property assessment administration system for real property tax purposes.
  2. Developers need to file an amendment to the condominium declaration with “as-built” floor plans in order to finalize their condominium applications. See Application for Filing an Amendment to a Condominium Declaration (RP602CA) at nyc.gov/finance/property. DOF’s official tax map and property assessment administration system are then modified to reflect the new parcels. The submission of final floor plans is already a requirement before sponsors are allowed to sell units in a building.
  3. The “to-be-built” status remains in effect for one year, but it can be renewed for two more years. After three-years, a developer would need to reapply for “to-be-built” status.
    1. a. Definitions
      1. 1. “As-built condominium “- All demising partitions between units and common elements are framed. The building is fully enclosed with the exterior walls as a measuring point. All plumbing is in place and shafts (elevator, stairs, mechanical) are framed out.
      2. 2. “To-be-built condominium” – An empty lot where a building will eventually be constructed. A “to-be-built” condominium can include the preliminary stages of construction.
        
        b. Steps
        
        1. Select in the online condo application “to-be-built” status for projects that have not been built. “To-BeBuilt” status remains in effect for one year, but it can be renewed for two more years. After three-years, a developer would need to reapply for “to-be-built” status.
        
        2. Record condominium Declaration, Floor Plans and related documents with the Department of Finance Division of Land Records. Property condominium recordings, floor plans and condominium declarations are in ACRIS. This procedure outlines what Finance requires to apportion and approve a new condominium. Our goal is to make sure the public understands our review process and knows exactly what information and documents are required. Department of Finance TM CONDOMINIUM APPORTIONMENT AND APPROVAL PROCESS NYC DEPARTMENT OF FINANCE l PROPERTY DIVISION l TAX MAP OFFICE Visit Finance at nyc.gov/finance PRO-0506 Rev. 12.20.2017
        
        3. File an amendment to the condominium declaration with “as built condominium” floor plans in order to finalize condominium applications. See Application for Filing an Amendment to a Condominium Declaration (RP602CA) at nyc.gov/finance/property.
        
        4. Condominium Application Package is approved upon satisfactory review.
        
        5. DOF’s official tax map and property assessment administration system are modified to reflect the parcels.
2. New Lot Assignment and Fees: The Tax Map Office issues lot numbers for all apportionments, including condominiums. Finance collects $73 for each new 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. a. owner changes
  2. b. lot subdivision configuration changes
  3. c. condo subdivision and/or number of units changes
  4. d. tentative lots expire after one year

Step 2 – Submit Completed Condominium Application Package

Submit Application for Condominium and Approval Package after receiving approval from the following:
a. Attorney General’s Office: Corresponding Acceptance Effectiveness, or No Action letter.
b. New York City Department of Buildings: Approved Subdivision of Condominiums (SC) for tax lot conformity. Please submit package in person to the Tax Map Office. Finance can only approve completed packages, which consist of the following:

Printed Condominium Application (RP602C) with approved diagram and worksheet. Go online into the application and complete the electronic worksheet and submit electronically to the Tax Map Office. Upon completion of the electronic worksheet print a copy and include it with your application package.
Deed for existing lots
Two copies of the floor plans with professional seal and signature. Floor plans must be notarized.
Two copies of condo declaration (Schedule B) and by-laws. Be sure to include exhibits and sign and notarize the documents. And, one of the following numbers 5, 6 and 7:
Two copies of the Effectiveness Amendment to the Offering Plan and the Attorney General’s Acceptance Letter for that amendment; or
Two copies of the Application to the Attorney General for a “No Action Letter” and the “No Action Letter” issued by the Attorney General; or
For a condominium offering of five (5) or fewer units pursuant to 13 NYCRR PART 20, two copies of the Notice served on the purchasers pursuant to 13 NYCRR 20.3 (q)(2) and two copies of the Affidavit of service of such notice(s).

NOTE: If your application is incomplete or the information contained in your documents are inconsistent, we cannot approve your condominium apportionment. We will return the package to you to correct and resubmit to Finance.

Step 3 – Condominium Approval

When we receive your completed package, Finance will verify:

The package contains the documents listed above;
The declarant/sponsor is the grantee on the last recorded deed for the property;
Common interest percentages for all units equals 100% rounded to four decimal points;
The declaration (Schedule B) is complete. The following items are required to be included:
1. the number of stories, basements, cellars;
2. the number of units; l a description of the common elements;
3. a statement of the common interest of each unit owner; and
4. the statement of uses (commercial or residential) for which the building and each unit is intended.
There are no open real estate taxes or other agency charges; and
A Subdivision of Condominiums (SC) filing approved by the Department of Buildings for tax lot conformity.

The Tax Map Office will then issue a certification directly on the plans that the lot numbers noted on the floor plans match the official tax map lot numbers.

Applicants receive notification of final approval from the Tax Map Office.

Step 4 – Condominium Lot Apportionment

Once the Tax Map Office certifies the floor plans, the owner must then record the condominium declaration and certified floor plans using the Automated City Register Information System (ACRIS). Once the documents are recorded, the Tax Map Office will apportion the condominium lots on the City’s Digital Tax Map. Finance will then upload the condominium application worksheet directly to the agency’s assessment and billing system.

Return Completed Condominium Apportionment and Approval Packages to:

NYC Department of Finance

Property Division – Tax Map Office

66 John Street, 2nd Floor

New York, NY 10038

For the NYC Web System Reference Guide: PDF LINK.

For the NYC WorkFlow Guide: LINK.

For the NYC Lots Upload Reference Guide: LINK.

We recommend using the NYC Online Apportionment Application: Create an Account, and Login.

Miscellaneous Form: Application for Filing an Amendment to a Condominium Declaration pdf.

Miscellaneous Form: Request for Condominium Re-allocation Affidavit pdf. This affidavit is filled out by the ‘Board of Managers’ of the building in question, to attest that they approve of the merging of units.

For Condominiums: Refer to this NYC.GOV PDF.

Note: This guide is a general outline of what one will expect when combining or dividing property. Some information may be outdated. Be sure to do a search for new data, forms or other information before proceeding.

Combining Two Properties or Condominiums in NYC

All Properties (Condominium noted below)

Condominium Apportionment

Leave a Reply Cancel reply