Rules Governing Mergers and Apportionments of Real Property Tax Lots

Adopted Rules: Closed to Comments

Effective Date: 
Sunday, December 17, 2017
Download Copy of Adopted Rule (.pdf): 

Statement of Basis and Purpose of Rules

The purpose of these rules is to set forth how real property tax lots may be merged or apportioned pursuant to Section 11-203 of the Administrative Code of the City of New York.  All requests for merger or apportionment must be approved by the New York City Department of Finance.  Approval will not be granted for apportionments unless the New York City Department of Buildings certifies that newly created parcels comply with all applicable zoning laws. These rules codify our current policy, except an application will not be reviewed or approved if the applicant has outstanding judgment debt issued by the Environmental Control Board under certain circumstances.