Split or Merge Request

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)