Tax Lot Merger

Tax Lot Merger NYC

(Last Updated On: April 29, 2019)

There are two types of Tax Lot Mergers in NYC. One tax lot merger is for merging plots of land the other is for combining 2 or more Condo units in a condominium building. Both need to be filed with the Department Of Finance (DOF).

Tax Lot Merger NYC

  • Merging Tax Lots of Land
  • Merging Condo Tax Lots

 

Merging Tax Lots of Land

Merging two or more lots into one individual lot is called a lot merger or lot apportionment. In NYC this must be filed with DOF and often with DOB.

Filing for a Lot Merger in NYC 

When merging lots in NYC you will need to file with DOB and DOF if you are planning a new building or if there are existing buildings on the property. You will begin the process with DOF by filing an RP602 in order to get a tentative tax lot number. The property starts with multiple tax lot numbers and you will need the tentative number to proceed with filing at DOB. Once you have a tentative lot number DOB will put it into the system and you can begin to file your new building or lot merger / reapportionment.

Zoning Exhibits

You will need to file zoning lot exhibits with you application. These are filed at DOF first, then with the DOB. The zoning exhibits are usually prepared by a title company. These are supporting documents required for approval.

Unimproved Land Tax Lot Merger

Unimproved Land is any property that does not have a building on it. If the property is an empty lot or unimproved the process for a tax lot merger is much easier. You will not need Zoning Exhibits or DOB filing.

Department Of Finance RP-602 Requirements

APPLICATION FOR APPORTIONMENT OR MERGERS

When you initially File for a Lot Merger you will get a “tentative lot number”. The tentative lot number will become permanent when the application is complete. This may require DOB filing. If the properties are improved or have any structures on them you must file an Alteration Type 1 with the NYC DOB. If the lots are vacant unimproved land then it would not be necessary to file with the DOB.

To make the tax lot merger permanent the following items must be presented:

  • RP-602
  • Final Survey by Licensed Land Surveyor (showing dimensions and square footage of the combined lot).
  •  PW1: Plan/Work Application (This is a DOB form not required for vacant lots of unimproved land)
    • An approved Alteration Type 1 filing PW1 and or New Building Filing PW1 if applicable.
  • PD1 approved and stamped with house numbers(If applicable)
    • PD1s are filed with the DOB and Borough Presidents Office. The Borough Presidents Topographic office issues the addresses for the new lots and verifies addresses for existing lots.
  • All taxes and liens for current and past years must be up to date
  • Current Deed showing ownership
  • Fees

After you refile your RP-602 with all the required items, the tentative tax lot number will become permanent. After that, if applicable, you can get a new Certificate Of Occupancy (CofO).

 

Merging Condo Tax Lots

In Condominium Buildings every apartment has its own tax lot. You can combine apartments in a Condo this would require filing with DOB and DOF. Merging two or more condo apartments into one individual condo lot is called a lot merger or lot apportionment. In NYC this must be filed with DOF and DOB.

Filing for a Tax Lot Merger in NYC for Condo Units

When merging lots in NYC you will need to file with the DOB and the DOF if you are planning to combine Condo Units. You do not have to file with DOF for combining Co-Ops. You will begin the process with DOF by filing an RP-602C Application For Condominium Apportionment in order to get a tentative tax lot number. The property starts with multiple tax lot numbers and you will need the tentative number to proceed with filing at DOB. Once you have a tentative lot number DOB will put it into the system and you can begin to file your condo combination.

Department Of Finance RP-602C Requirements

Application For Condominium Apportionment

When you initially File for a Tax Lot Merger you will get a “tentative lot number”. The tentative lot number will become permanent when the application is complete. This will be after the DOB filing is approved. In most cases you will file an Alteration Type 2 with the NYC DOB to combine 2 Condo Units.

To make the tax lot merger permanent the following items must be presented:

  •  RP-602C
  • PW1: Plan/Work Application (This is a DOB form)
    • An approved Alteration Type 2 or Alt 1 if needed filing PW1
  • Plans of the merged condo units
  • Condominium Offering Plan
  • All taxes and liens for current and past years must be up to date
  • Current Deed showing ownership
  • Fees

After you refile your RP-602C with all the required items, the tentative tax lot number will become permanent.

 

NYC Codes

As an architect I study codes closely. NYC Codes are complicated and quite involved. In this article, we reviewed some of the basic requirements with regards to Tax Lot Mergers in NYC. This analysis does not assume to cover every possible issue or condition, but provide a general overview.

 


Thank you for reading our blog post on Tax lot Merger NYC.

I hope this was helpful. Please leave questions and comments below. If you would like to speak with an architect you can contact Fontan Architecture directly.

 

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