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Lot Merge

A lot merge is an administrative process to combine lots for mapping and recordkeeping; in New York City, requests to divide (apportion) or merge (combine) lots may require permissions from both the Department of Finance and the Department of Buildings, and are processed through tax map administration workflows.

Where it applies
New York City
When it comes up
Site acquisition; pre-development; filing readiness
Property types
All

In practice

A tax-lot merge is not the same as a zoning-lot merger - mixing them up can break core assumptions about allowable floor area and compliance.

Related terms

Land and Site Acquisition

General information, not legal, tax or financial advice.