A split is a separation of one Assessor’s parcel into two or more Assessor’s parcels, resulting in separate tax bills for each. A combination merges two or more current assessor parcels into one tax bill. This action is for property assessment purposes only. It does not imply legal lot status nor does it constitute legal lot approval by any Planning/Building authority. If you have questions regarding legal lots, you should contact the Planning Division of the Placer County Community Development Resource Agency (CDRA) at 530-745-3000.
Only the property owner or legally authorized agent can request to have a parcel split or combined for property tax purposes. The following is a summary of the requirements, all new parcels will be created for the future roll:
- Complete an Assessor’s Parcel Boundary Change Request (PCA627) (PDF). A non-refundable fee of $73 for the first 2 new created or 2 parcels combined into 1 new parcel, as well as an additional $36.50 for each new or combined parcels must be included with this application.
- A split must be along established lot lines from a recorded Subdivision or Parcel Map (unless splitting undivided interests in one parcel).
- First and second installments for current and previous tax years due (or not yet due and payable) on the parcels being combined or split must be paid in full prior to request being processed.
- The recorded ownership of all parcels must be exactly the same.
- All parcels must be contiguous (directly adjoining each other and not separated by a roadway).
- 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 and T Code 606 (b) (c)).
- The request must physically fit on the assessor map page.