Tax Lot
A tax lot is a parcel identifier used for property tax administration and mapping; it is the unit typically used in tax maps and assessor records. In New York City processes, a zoning lot may or may not match a tax lot, and actions like tax-lot merges or splits may be required for mapping and administration purposes.
- Where it applies
- New York City
- When it comes up
- Site acquisition; pre-permit mapping; plan filing preparation
- Property types
- All
In practice
Operators often need both identifiers: tax-lot boundaries drive tax mapping and administrative filings, while zoning-lot boundaries drive entitlement/bulk computations.
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Related terms
Land and Site Acquisition
General information, not legal, tax or financial advice.