BY JOHN KIRITSIS, ESQ., CPA, MBA, MS, JD, LL.M
Yes, in New York City, a zoning lot can consist of more than one tax lot under certain conditions. Zoning lots and tax lots are two distinct concepts that are used in land use and property regulation, and they have different purposes. Here’s an explanation of both terms and how they relate:
- Zoning Lot:
A zoning lot is a designated parcel of land that is subject to specific zoning regulations and restrictions. Zoning regulations dictate how a property can be used, its height, setback requirements, density, and other development parameters. A single zoning lot can encompass multiple tax lots or parts of tax lots.
- Tax Lot:
A tax lot is a specific area of land that is assigned a unique identification number for property tax assessment purposes. Tax lots are used by city agencies to assess property taxes and identify properties for administrative purposes. They do not directly dictate land use or development regulations.
- Zoning Lot Configuration:
Zoning lots can be configured in various ways, including spanning multiple tax lots. This allows property owners to develop properties that might be physically separated but are treated as a single entity for zoning purposes. For example, a developer could combine the air rights from one tax lot to be used on another tax lot within the same zoning lot.
- Special Zoning Provisions:
In some cases, zoning regulations or special zoning districts might specifically allow for zoning lots to encompass multiple tax lots, provided certain criteria are met. These provisions are often found in areas with unique development needs or goals.
- Subdivision and Merging:
While a single zoning lot can include multiple tax lots, the reverse is not always true. That is, multiple zoning lots cannot be merged into a single tax lot for property tax purposes.
- Development Strategies:
Property owners and developers might strategically use the concept of a zoning lot that spans multiple tax lots to optimize the use of their properties and to comply with zoning regulations while maximizing development potential.
It’s important for property owners, developers, and architects to work closely with professionals who have a strong understanding of NYC’s zoning regulations and land use laws when dealing with zoning lots and tax lots that span multiple parcels. This ensures compliance with regulations and the successful realization of development goals.
Citations, References and Potentially Useful Resources for Further Information:
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
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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