Tax Lots

Office of the Chef Financial Officer (OCFO) – Real Property Tax Administration (RPTA) – Maps & Title division defines assessment and taxation lots, often referred to as A&T lots or simply tax lots. These lots are strictly for real estate taxation purposes and normally defined under two circumstances: when property owners ask for their real property tax bills to be consolidated, after they have bought several contiguous record lots; this is called a combine; or when part of a record lot is sold, but no new record lot is yet defined; this is called a split request.