You may be eligible for an assessor parcel combination to combine your multiple parcels into a single parcel for assessment purposes. Please note that application for an Assessor Parcel Combination does not result in the immediate issuance of a new single assessor parcel number (APN).
Combining two or more properties together is possible if certain requirements are met. A parcel combination is two or more assessor parcels combined into one assessor’s parcel resulting in a single annual property tax bill. This action does not imply legal lot status nor does it constitute legal lot approval by any planning/building authority. If you have any questions regarding legal lots, you should contact the appropriate Planning Department of the jurisdiction where the property is located.
To combine assessor parcels, all of the following conditions must be met:
- Only the property owner or legally authorized agent can request to have a parcel combined for property tax purposes.
- Taxes are current on all parcels; no delinquent taxes are due.
- The recorded ownership of all parcels must be exactly the same.
- All parcels must be in the same Tax Rate Area (TRA); unless the size of the parcel to be combined or moved across existing TRA boundaries is less than 45,000 square feet or less than $50,000 in value (R&T Code 606 (b) (c)).
- All parcels must be contiguous (directly adjoining each other and not separated by a roadway).
- Parcels are not subject to a Williamson Act land conservation agreement.
- Requests must be received by May 1 to ensure timely processing for the next property tax year.
An Assessor's Parcel Combination Request form must be submitted. Send completed forms by email to ASR-Mapping@saccounty.net or mail to 3701 Power Inn Rd, Suite 3000, Sacramento, CA 95826, Attention: Mapping Section. Contact the Mapping Section at (916) 875-0700 or ASR-Mapping@saccounty.net if you have questions about the Parcel Combination Request process. Please note that the Assessor does not process changes to Parcel Maps in May or June.