Property taxes must be paid in full on all 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.