Combining Parcels for Tax Purposes

Policy for Combining Parcels for Tax Purposes
The Hamilton County Transfer and Mapping Office, which is responsible for keeping the real property tax records for Hamilton County, acknowledge that property owners may desire to combine their parcels for tax purposes. Any owner wishing to do so must complete the form for combining parcels (PDF) available from the Transfer and Mapping Office. In order for any such request to be granted, all the following must be true:
  • All delinquent property taxes need to be paid before parcels can be combined.
  • The parcels to be combined must touch each other and cannot be separated by another parcel or a public right of way.
  • Title to the parcels must have been obtained on the same deed and therefore be held in exactly the same name.
  • The parcels cannot cross section boundaries (IC 6-1.1-5-16).
  • All parcels must be in the same taxing unit.
  • To combine parcels described by metes and bounds, the petitioner must have a boundary survey describing the property as one parcel recorded by deed.
Owner Responsibilities
The owner should understand the following:
  • Filing a request does not guarantee that the parcels will be combined.
  • Because of the time between assessment date and the time tax bills are sent, you may receive tax bills for the separate parcels after you fill out this request.
  • The combining of parcels does not necessarily effect the value that will be placed on your property for tax purposes.
  • Combining parcels may affect the owner's ability to use the property per local zoning laws. The owner may want to check with their zoning authority before making a request to combine parcels.