When a split or combination is approved, the parcel ID numbers will change. This change is effective within the calendar year processed. The numbers will reflect on the following year's tax statements and values.
How long the process takes varies depending on the time of year and complexity of the request.
Inform your lender
Let your lenders or mortgagees know that you are dividing or combining parcels, especially if you escrow your taxes.
Making a split request
Splitting a parcel divides one parcel into two or many parcels that can be sold separately.
Requirements
- The county requires city or township approval for a parcel split in most cases. Check with the city or township where the tax parcel is located about the requirements.
- The county requires a survey with the new legal descriptions.
- Any current year taxes owed and delinquent taxes on parcels must be paid.
If ownership is not changing, complete the 
Lot Split Request Form.
If transferring one or more of the new parcels to new owners, the split can initiate from the deed of sale instead of the Lot Split Request Form.
Making a combination request
Combining parcels takes two or more parcels and merges them into one parcel. Do not combine parcels if the land may be later divided.
Requirements
- Tax parcels must be contiguous and in the same tax jurisdiction (city/school district).
- The owners for all parcels must be exactly the same.
- If under a contract for deed, the contract holder and fee owner must all sign the combination request form.
- Any current year taxes owed and delinquent taxes on parcels must be paid.
Unlike a parcel split, city approval is not required when combining parcels. Follow the instructions on the Combination Request Form.