Parcel Combinations & Divisions

The Unified Development Ordinance (Green Code) is now effective citywide as of, April 3, 2017. The Green Code requires that all combinations and divisions of land must be approved by the Commissioner of Permit and Inspection Services, before the Department of Assessment and Taxation may divide or combine and parcel in the City of Buffalo.

Combinations

Tax Parcels are combined by the Department of Assessment and Taxation as a courtesy to taxpayers. Applications are only accepted between July 1 and September 30. 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.

Eligibility

  • The Commissioner of Permit and Inspection Services has approved the combination request.
  • Ownership of all parcels to be combined must be in exactly the same name (s). This would include; middle initials, Jr. Sr. etc. Additional owner names must be on all parcels requesting 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.

Process

  • Any property owner or agent of owner may apply for combination of eligible parcels.
  • Application may only be made between July 1 and September 30.
  • The property owner or agent of the owner,  must complete a preapproval application in the Department of Assessment and Taxation and have the preapproval application accepted and signed by a representative of  the Commissioner of Permit and Inspection Services.
  • The application will only be accepted when proof that the entire year of City 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) , County taxes are paid in full and the water bill is current and without any arrears.
  • Applications can be made at Buffalo City Hall 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, 2016 and September 30th, 2016 will receive a tax bill from the City of Buffalo for the new combined parcel on July 1, 2017. Erie County will send the County tax bill for the new combined parcel in January of 2018.
  • The assessed value of the new combined parcel is simply the sum of all assessed values of the parcels previous to combination.

Divisions or Splits

The Unified Development Ordinance (Green Code) is now effective citywide as of, April 3, 2017. The Green Code requires that all divisions of land must be approved by the Commissioner of Permit and Inspection Services. The Department of Assessment and Taxation may only divide the parcel after it has been approved. Please contact the Permit office previous to filing any deed that would divide a parcel of land.

The Permit office will review the intended split to make sure it complies with the new Green Code 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 1 or the Final Assessment Roll which is published on March 1.