Parcel Combinations and Divisions

COMBINATIONS

Tax Parcels are combined by the Assessment Office as a courtesy to taxpayer’s. Applications are accepted between March 1 and
September 30.

Eligibility

All parcels must meet the following criteria to be combined:

  • No delinquent property taxes exist for any year
  • Ownership on deed(s) are identical
  • Parcels are located in the same municipal district(s)
  • Parcels are adjacent and/or contiguous
  • Parcel combination meets all zoning ordinances

Process

  • Application made to Assessment Office
  • Application reviewed for eligibility criteria
  • Combination completed locally and sent to Erie County for review
  • New parcel assessed and letter mailed to owner providing details of merger
  • New parcel reflected on Tentative Assessment Roll filed December 1st
Request Form to Combine Parcels

DIVISIONS AND SPLITS

Subdivision or splits of a tax parcel can only be achieved by filing a deed with the Erie County Clerk’s Office. The deed is filed with a legal description which only describes a portion of a tax parcel. The new parcel is created by the Assessment Office for the first Assessment Roll after the deed has been received from the County and processed by the department. Depending on the date the deed is received and processed by the Department will determine when the new parcel will appear on the Tentative Assessment Roll which is filed on December 1st or the Final Assessment Roll which is published on March 1st.