Splits and Combinations

Please note, combinations and divisions can be made only at the beginning of each tax year in January.

Requirements

In order to proceed with a combination or division of property, all property taxes and special assessments must be paid by December 31 of the year prior to the combination or division. Any special assessments with yearly installments must be paid in full. The tax bill issued on December 1 must be paid by December 31 instead of waiting until the due date of February 14.

Situations where we cannot combine parcels:
  • If there is a mortgage on 1 parcel but not the other
  • If the owner names are different on each parcel
  • If there is a primary structure (such as a house) on each parcel
  • If there are any outstanding taxes (current or delinquent) or special assessments
  • If you are interested in dividing a property (to sell to a neighbor, for instance, or build a new house), similar requirements apply as for a combination
Cases where we cannot divide parcels:
  • If there is a mortgage on the parcel
  • If there are any outstanding taxes (current or delinquent) or special assessments
  • If it creates a landlocked parcel
  • If the property is being purchased on a land contract, all parcels must be included in the land contract and written permission must be obtained from both the seller and the buyer. 
If you have additional questions about the process, please call our office at 517-788-4033.