Assessor Parcel Combination

Assessor Parcel Combinations

You can request to combine two or more Assessor parcels into one. If approved, you’ll receive one property tax bill for the combined parcel.

Parcel combinations are for assessment purposes only. They do not change legal lot status.

Before you visit, call the Mapping staff to make sure your parcels meet all the requirements:
Call 415-473-5073 (CA Relay: dial 711)

All of the following must be true:

Same Tax Rate Area (TRA): Parcels must be in the same TRA.
Contiguous parcels: Parcels must be next to each other.
Same ownership and title: The same person or group must own all parcels, with matching names on title.
Taxes are current: There can be no delinquent property taxes.
Not separate parcels of record: Parcels can’t be labeled separately (like Parcel 1, 2, A, or B) on official maps filed with the Marin County Recorder.
No active Notice of Merger: If a parcel has a Notice of Merger, all other conditions must still be met.
No conflicting contracts: You can’t combine parcels if one is under an Open Space or Williamson Act contract and the others are not.

Assessor Parcel combinations are for property assessment only.
Submitting a request does not guarantee approval or creation of a new Assessor Parcel Number (APN).
This process does not affect legal lot status. For legal lot questions, contact your local planning or building department.
If your parcels are under a Notice of Merger, check with your local planning department before applying.