How to Fill Out and Submit NYC Form RP-602: Fees, Deadlines, and Filing

NYC Form RP-602 is the Department of Finance application you use to divide one tax lot into several (an apportionment) or combine adjacent lots into one (a merger). File it with the Tax Map Office at 66 John Street in Manhattan, pay $73 per new lot number, and expect approvals from both the Department of Finance and the Department of Buildings before the tax map officially changes.¹

What the Form Does

The application handles two opposite transactions, and you check a box to say which one you want.²

An apportionment splits one existing tax lot into two or more. Developers use it when building multiple structures on a single parcel; owners use it when subdividing land for individual sale.
A merger combines two or more adjacent lots into a single tax lot, usually after an owner assembles neighboring parcels.

Clear These Before You File

The Tax Map Office won’t process the application, and won’t issue tentative lot numbers, until certain obligations are resolved.³

All prior-year property taxes, charges, and tax liens must be paid, and current-year taxes must be up to date.²
Any outstanding Environmental Control Board judgment summonses against the property must be resolved. A valid payment plan in good standing is acceptable.¹
You cannot merge an exempt parcel with a non-exempt parcel. If one lot carries a tax exemption and the adjacent lot does not, the merger will be rejected.²

Check the property’s tax and violation status through the Department of Finance’s online tools before you pay surveyors or filing fees.

Documents to Gather

Every filing requires the completed RP-602, a recorded deed, and the fee. The rest depends on the transaction type.²

Apportionments for New Buildings

Final survey by a licensed land surveyor, showing square footage for each proposed lot
Department of Buildings-approved Subdivision of Improved (SI) application
Recorded deed showing ownership
$73 per lot number

Apportionments for Existing Buildings or Vacant Land

Department of Buildings-approved SI application
Survey covering the alteration on the existing building, or the vacant land subdivision
Recorded deed showing ownership
$73 per lot number

Lot Mergers

Recorded deed showing common ownership of every lot being merged. If the deed refers only to a filed map with no metes and bounds description, add a current metes and bounds description from a licensed surveyor.
$73 per lot number

Surveys for apportionments have their own format rules. They must be printed on 11-by-17-inch paper, carry inked or embossed surveyor seals, and be less than one year old. Each survey has to show lot lines with metes and bounds, house numbers, tentative lot numbers, and area square footage. Vacant lots must be labeled “vacant.”³

Filling Out the Form

The RP-602 is one page. Print clearly; the Tax Map Office processes these by hand.²

Section A, property information. Enter the borough, block, and present lot number or numbers. Give the number of new lots you’re requesting and check whether the transaction is an apportionment or a merger. Pick the lot usage category (residential, commercial, or mixed) and fill in the building gross square footage.

Owner and representative fields. Write the owner’s name exactly as it appears on the recorded deed, or the entity name if the owner is a company. Add the property address. If an architect, engineer, or attorney is filing on the owner’s behalf, put that person’s name and contact information in the filing representative field.

Architect/engineer/applicant section. Provide the applicant’s name, address, phone, and email. The applicant signs and dates the form, certifying that they are the owner or acting under the owner’s direction.

Sketch. The form leaves space for a sketch of the proposed lot configuration. Draw to scale at 1 inch = 50 feet if you can, and include a north arrow. The sketch gives the Tax Map Office a quick read on the change before they open the full survey.

A mismatch between the owner name on the form and the name on the deed is one of the fastest ways to get the application bounced back to you.

Fees and the One-Year Expiration

The Department of Finance charges $73 per new lot number at the time of the initial application. A tax map certification costs an additional $10.¹

A new per-lot fee is required if any of the following happen after your initial filing:

The owner changes.
The lot subdivision configuration changes.
The condo subdivision or number of units changes.
Tentative lots expire, which happens after one year.

The one-year expiration is easy to miss. If a project stalls and the tentative lot numbers lapse, you’ll pay the per-lot fee again to get new ones.

Where to Submit

You can file two ways.

In person. Bring the completed RP-602 and every supporting document to the Department of Finance, Property Division, Tax Map Office, 66 John Street, 2nd Floor, New York, NY 10038. Appointments are scheduled through the Department of Finance’s website.²
Online. The Department of Finance accepts certified tax map request filings through its SmartFile portal, linked from the Dividing and Merging Lots page.¹

The form covers property in all five boroughs. Everything routes through the same Tax Map Office in Lower Manhattan.

After You File

Applications are handled in the order received. Initial review runs about 30 business days, after which you’ll get a notice that the application has been approved or returned with objections.³

If there are problems (a missing survey, a name mismatch, an unresolved ECB judgment), the notice lists the specific objections. You pick the application up from the Tax Map Office during business hours, fix the issues, and resubmit. Each resubmission restarts the review clock.¹

Approval from Finance is not the end. You then take the approved request to the Department of Buildings for their separate sign-off. Once Buildings signs off, you return to Finance and confirm that you want to complete the apportionment or merger. Only after that final confirmation does the tax map officially change.¹

Lot numbers stay tentative until the Tax Map Office gives final approval. Don’t rely on tentative numbers for a deed recording or a closing; they can still change or expire.

Deadline for the 2026 Tax Roll

For the 2026–2027 tax year, applications requesting new tax lots must be fully approved and finalized before April 24, 2026 to appear on the final tax roll. The official tax map continues to update after that date, but anything approved and finalized after April 24 waits for the next valuation season, which starts in July 2026.¹

Given the 30-business-day initial review, the chance of an objections round, and the second approval from Buildings, the April date is closer than it looks.

Condo Filings

Condo developments that need lot numbers for individual units use the same RP-602 process with extra formatting requirements. Since September 2023, the Department of Finance has required all condo floor plans to be submitted using its official floor plan template. Floor plan amendments must use a separate amendment template introduced in October 2023. Filings that don’t follow these templates are rejected.¹

Both templates are available on the Dividing and Merging Lots page. If the condo subdivision or unit count changes after your initial filing, the $73-per-lot fee applies again, even if you already paid it for the earlier configuration.

1
NYC Department of Finance. Dividing and Merging Lots
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NYC Department of Finance. Application for Apportionments or Mergers
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NYC Department of Finance. Lot Apportionments and Mergers Process