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Mergers and Apportionments of Real Property Tax Lots

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Rule status: Adopted

Agency: DOF

Effective date: April 8, 2026

Proposed Rule Full Text
Certified-DOF-Proposed-Amendment-re-Mergers-and-Apportionments-of-Real-Property-Tax-Lots.pdf

Adopted Rule Full Text
DOF-Final-Rule-Mergers-and-Apportionments-finalrule-clean-Legal-16517536_127559-KB.pdf

External Hearing audio/video

Adopted rule summary:

Pursuant to the authority vested in the New York City Department of Finance (“DOF”) by sections 1043(a) and 1504 of the New York City Charter, as well as section 11-203 of the New York City Administrative Code, DOF hereby adopts rules to in relation to the apportionment of tax lot parcels, a portion of which were acquired by the City of New York through condemnation proceedings.

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