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1. The deadline to submit a Split or Combine Application is January 1st of the tax roll year.
2. Title to parcels/units must be in the same ownership and vested interest prior to January 1st of the tax roll year.
3. All prior year taxes must be paid prior to approval of a Split or Combine application. To verify current tax status, please visit the Sarasota County Tax Collector’s website or call (941) 861-8300.
4. The splitting or combining of parcels/units may affect assessed values(s), taxable value(s), exemption benefit(s), and/or capped value(s). Contact our Customer Service Department at (941) 861-8200 should you have any questions.
5. An approved application does not imply authorization for parcel development. Please contact the appropriate Land Development or Planning and Zoning Department for questions concerning property development.

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Split Combine

Combine Parcels

1.If the parcel(s)/unit(s) to be combined are not encumbered by the same mortgage, it is the owner’s responsibility to obtain approval from their mortgage company prior to submission of this application.
2.Parcels/units must be contiguous and in the same Municipality.
3.Proposed combined condominium units will require a physical inspection by an appraiser for final approval.

Split Parcels

All lands included in the split application must either:
1. Split along existing platted subdivision lot lines. Example: "Split Lot 1 from Lot 2", or,
2. Split into individual condominium units. Example: "Unit 301 from Unit 302", or,
3. Been previously described by separate deeds and placed in the Official Records held by the Sarasota County Clerk of the Circuit Court and Comptroller, Example: "Split lands in deed 2019999999 from Account Number XXXXXXXXXX"

If your split application does not meet one of the above statements, your application will be denied. The Sarasota County Property Appraiser’s office will require that you record a deed in the Official Records describing the new split configuration.

Before proceeding, if you are selling a portion of your property, you may choose to split your property by a deed placed in the Official Records held by the Sarasota County Clerk of the Circuit Court and Comptroller. Please consider utilizing the assistance of a title company or real estate attorney when preparing a deed to be recorded in the Official Records.

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