A split is a separation of one Assessor’s parcel into two or more Assessor parcels, resulting in separate tax bills for each. A combination merges two or more current assessor parcels into one tax bill. This action is for property assessment purposes only. It does not imply legal lot status nor does it constitute legal lot approval by any Planning/Building authority. If you have questions regarding legal lots, you should contact the Planning Division of the jurisdiction you live in.

To split an assessor parcel, follow these steps:

  1. Verify the parcel history: The split must be applied to an existing history line.
  2. Pay all taxes: Ensure that all property taxes on the parcel are paid in full.
  3. Obtain Planning approval: The Planning Department must review and approve the split before the Assessor can process it.
  4. Submit your application: Complete the parcel split application, include the required fee, and submit to the Assessor’s Office.

Parcel Split Application

Once all requirements are met, the Assessor’s Office will process your request. 

Any application completed in a calendar year (January 1 – December 31st) will become effective the following fiscal year, which starts July 1st.

Are there other ways to SPLIT my parcel?

Parcels may also be split by recording a deed, a parcel map, or a subdivision map. For information about recording a parcel map or a subdivision map, you should contact your city/county planning department.

To combine assessor parcels, follow these steps:

  1. Pay all property taxes on the parcels in full.
  2. Verify ownership: Ensure the recorded ownership of all parcels is exactly the same.
  3. Check parcel contiguity: All parcels must be directly adjoining and not separated by a roadway.
  4. Confirm Tax Rate Area (TRA): All parcels must be in the same TRA unless the parcel being combined or moved across TRA boundaries is less than 45,000 sq. ft. (and used as a single-family home) or is valued under $50,000 (R & T Code 606(b)(c)).
  5. Submit your application: Complete the combination application, include the applicable fee, and submit it to the Assessor’s Office.

Combination Request

Once all requirements are met, the Assessor’s Office will process your request.  

Any application completed in a calendar year (January 1 – December 31st) will become effective the following fiscal year, which starts July 1st.

A boundary adjustment is a type of split/combination which is routinely requested by neighbors wishing to exchange portions of their property. For information about boundary adjustments you should consult a land surveyor or title company. In order to process a land boundary adjustment the applicant will also need approval from the Planning Department (City or County).