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.首席财务官办公室（Office of the Chef Financial Officer，OCFO）下辖不动产税收管理局（Real Property Tax Administration，RPTA）的地图与产权部门，负责界定评估与计税地块（assessment and taxation lots，常简称为A&T地块或税地块）。此类地块仅用于不动产税收相关用途，通常在两种情形下完成界定：一是不动产所有者购置多宗相邻的登记地块后，申请合并其不动产税单，此类地块被称为合并地块（combine）；二是某一登记地块的部分产权被转让，但尚未完成新登记地块的界定，此类地块被称为拆分申请地块（split request）。