General Information

• The tax roll for any given year is finalized on October 1. Although we do accept requests to split or combine properties, these requests are held until tax bills are sent out in the first week of November. All property taxes must be paid before we can proceed with any split/combine request.
• Before requesting a property be split, please contact your city to ensure your intended use is permitted.
• All requests to combine parcels must meet the following: same ownership, same tax districts/millage codes and all parcels must be contiguous (i.e., adjacent to each other).
• If your properties have mortgages you should consult with the mortgage company before proceeding. The Property Appraiser’s Office cannot take any responsibility for any changes that could impact your mortgage payments. By combining properties, you will no longer receive multiple TRIM Notices or tax bills.
• Pursuant to §197.192, Florida Statutes, we are not permitted to combine/split parcels if any taxes are owing on the parcel(s).

Real Property (not Condominium or Cooperative Units)

1. To combine parcels - parcels must have the same ownership, same tax districts/millage codes and all parcels must be contiguous.
2. To split parcels - except already platted lots - the owner must provide a site survey and new legal descriptions for each parcel.

Condominium and Cooperative Units (both Residential and Commercial)

1. If the Condominium/Co-op Association has approved the change, the owner must provide a copy of the approval letter.
2. If the Condominium/Co-op Association has amended their documents to reflect this change, the owner must provide a copy of the Amendment to the Declaration of Condominium.

Important: Combining or splitting parcels is for tax roll purposes only and may lead to an adverse impact on the Just Value and Assessed/Save Our Homes Value of the parcels.