Split and Merge Requirements
Property taxes must be paid in full on all parcels.
Merged parcels:
The current ownership of all parcels intended to be combined must be absolutely identical, and all parcels must be physically contiguous or across a public or private road or right of way. Parcels must be in the same school district, town, or village.
Split or subdivision parcels:
Each lot or parcel of land intended to be listed as an individual, separate tax parcel must be well defined as a separate parcel in a deed or survey subdivision map recorded in the Cayuga County Clerk’s office. Contact local planning authorities to verify the subdivision meets regulations.
Download the Split Merge Request Form (PDF)