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Home > City Departments > Assessment and Taxation Department > Parcel Combinations and Divisions

Parcel Combinations and Divisions

Tax Parcels are combined by the Department of Assessment and Taxation as a courtesy to taxpayer’s. Applications are only accepted between July 1 and September 3oth. The main purpose of providing this service is for homeowner’s who have an adjoining parcel of vacant land that is used in common with the primary house site. Courtesy combination applications are only accepted providing certain conditions are met.


  • Ownership of all parcels to be combined must be in exactly the same name (s). This would include; middle initials, Jr. Sr. etc… and omission of a second owner’s name on any parcel requested to be combined.
  • Parcels to be combined must be contiguous or adjoining.
  • Only one parcel in any combination may be improved with a building. No, two residential buildings will be combined into one parcel. Combination requests for commercial/industrial parcels which have building improvements on two or more tax parcels must be approved by the Permits and Inspection Department before an application will be accepted. The Permits  and Inspection office will review the proposed combination for compliance with zoning and NYS building code. 


  • Any property owner or agent of owner may apply for combination of eligible parcels
  • Application may only be made between July 1st and September 30th. 
  • The application will only be accepted when proof that the entire year of taxes is paid in full (both first and second half), sewer rent is paid in full, the entire year of user fee is paid in full (all four quarters) and that the water bill is current and without any arrears.
  • Applications can be made in the Assessment Division, Room 101, during normal business hours.
  • After the application has been made and accepted with all paid receipts for taxes, sewer rent, user fee and current water bill, the application is forwarded for processing. 
  • The newly created parcel will first be visible in the Tentative Assessment Roll which is filed on December 1. The final roll which is filed on March 1st will include the newly created parcel and the tax bill which comes out on July 1st of the year following application will reflect the total assessment value of the now combined parcel. 
  • The Erie County and the City of Buffalo have different fiscal years. Erie County tax bills will reflect the new combined parcel after the City of Buffalo’s July tax bill reflects the new combined assessment. For example an application received by the Department of Assessment and Taxation between July 1, 2014 and September 30th, 2014 will receive a tax bill from the City of Buffalo for the new combined parcel on July 1, 2015. Erie County will send the County tax bill for the new combined parcel in January of 2016.
  • The assessed value of the new combined parcel is simply the sum of all assessed values of the parcels previous to combination.


It is strongly recommended that before filing a deed for the subdivision of a tax parcel that you first consult with the Department of Permits and Inspections. They will review the intended split to make sure it complies with zoning law and NYS building code.
Subdivision or splits of a tax parcel can only be achieved by filing a deed with the Erie County Clerk’s office. The deed is filed with a legal description which only describes a portion of a tax parcel. The new parcel is created by the Assessment office for the first Assessment Roll after the deed has been received from the County and processed by the department. Depending on the date the deed is received and processed by the Department will determine when the new parcel will appear on the Tentative Assessment Roll which is filed on December 1st or the Final Assessment Roll which is published on March 1st.