BY JOHN KIRITSIS, ESQ., CPA, MBA, MS, JD, LL.M
Yes, in New York City (NYC), a zoning lot can consist of more than one tax lot. A zoning lot is a designated area of land that is subject to specific zoning regulations and requirements outlined in the city’s zoning code. A tax lot, on the other hand, is a distinct parcel of land with its own tax identification number and associated tax assessments.
While a zoning lot and a tax lot can often be the same, NYC’s zoning regulations do allow for flexibility in the configuration of zoning lots. This means that a single zoning lot can encompass multiple tax lots, and this practice is known as “zoning lot mergers.” Here are some key points to understand:
- Zoning Lot Mergers:
Zoning lot mergers involve combining two or more tax lots into a single zoning lot. This can be done for various reasons, such as maximizing development potential, meeting zoning requirements, or creating a larger, contiguous site for a specific project.
- Zoning Regulations Apply:
Once tax lots are merged into a single zoning lot, the zoning regulations for that specific zoning district apply to the entire merged area. This can impact factors like allowable building height, density, setbacks, and open space requirements.
- Considerations and Approvals:
Zoning lot mergers may require approval from the NYC Department of City Planning (DCP) and other city agencies, depending on the specifics of the merger and the zoning district involved.
- Land Use Review Process:
In some cases, significant zoning lot mergers may trigger the city’s Uniform Land Use Review Procedure (ULURP), a public review process that involves community boards, city agencies, and public input.
- Zoning Lot Development Potential:
By merging multiple tax lots into a single zoning lot, property owners can potentially increase the development potential of the site by aggregating square footage and meeting certain zoning criteria.
- Site Planning and Design:
Property owners, architects, and developers often strategize and plan the merging of tax lots to create larger, more cohesive development sites that align with the intended use and zoning regulations.
It’s important to note that the specific rules and requirements for zoning lot mergers can vary based on the zoning district, the size of the lots, and the intended development. Property owners interested in pursuing zoning lot mergers should consult with professionals knowledgeable about NYC zoning regulations and land use planning to navigate the process effectively.
Citations, References and Potentially Useful Resources for Further Information:
U.S. Constitution
New York State Constitution
Federal Securities Regulation
New York State Martin Act
New York Condominium Act
New York State Security Regulations
New York Business Corporation Law
New York Limited Liability Company Law
New York Uniform Partnership Act
Federal Internal Revenue Code
New York State Tax Laws, Rules & Regulations
New York City Tax Laws, Rules & Regulations
Winston Churchill Owners, Inc. v. Regents Real Estate Associates
Board of Managers of the Park Regis Condominium v. Park Regis Owners Corp.
Park Sutton Condominium v. 447 E. 57th St. LLC
28 E. 10th Street Corp. v. Veras
Riverside Syndicate, Inc. v. Munroe
Essex House Condominium v. Marks
The Parc Vendome Condominium v. Atkinson
54-56 Meserole Street Owners Corp. v. Rossi
The Beekman Regent Condominium v. Bottiglieri
Chelsea 19th LLC v. West 19th Street Realty LLC
ACRIS
New York Department of Finance
New York City Department of Buildings
New York City Bar Association
New York State Bar Association
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