Parcel Combination Requests

Shelly Scott, Assessor - Recorder - County Clerk

An Assessor Parcel Combination is two or more Assessor parcels combined into one Assessor’s Parcel resulting in a single annual property tax bill. Assessor Parcel Combinations are completed for property assessment purposes only. 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/building authority where the property is located.

Assessor Parcel Combination requests are subject to the following conditions:

  • Parcels to be combined must be in the same Tax Rate Area (TRA).
  • Parcels to be combined must be contiguous.
  • Parcels to be combined must be in the exact same ownership with same titles.
  • Property taxes for all parcels to be combined must NOT be delinquent.
  • Parcels to be combined must fit on a single Assessor’s 11” x 17” Map page.
  • Parcels are not noted as two or more distinct parcels of record (e.g. Parcel 1, 2, or A, B, etc.) as defined on official subdivision maps filed with the Marin County Recorder.
  • Parcels cannot be combined if one or more parcels are covered by an individual Notice of Merger (Owners need to contact the Planning Department of the local jurisdiction for information related to Notices of Merger.)
  • It is the property owner’s responsibility to determine if there are Notices of Merger on their parcels or if any parcels are noted as distinct parcels of record as shown on a recorded Parcel Map.

Note: If one parcel is under Open Space contract or Williamson Act and the other parcel(s) is/are not, the parcels cannot be combined for assessment purposes.

The Assessor maps can be viewed on the Marin County Assessor-Recorder-County Clerk website. You will need your eight-digit parcel number (example 123-456-48) in order to view the Assessor parcel map page online. You can locate your parcel number on your valuation notice, tax bill, deed, or by calling the Marin County Assessor at (415) 473-7215 or via email.

Applications for Assessor Parcel Combination must be made in person at the Office of the Marin County Assessor-Recorder located in Room 208 of the Marin Civic Center, 3501 Civic Center Drive, San Rafael, CA 94903. The fee for an Assessor Parcel Combination is $150 payable by cash or check.

If you plan to apply for an Assessor Parcel Combination, please contact the Assessor Mapping staff at (415) 473-5073 beforehand so that Mapping staff can verify that you meet the conditions as shown above.

For additional information

If you need additional information, please contact the Marin County Assessor’s Office.

Beginning Monday, June 15, 2020, the Assessor’s Office public counter will be available by appointment only. To slow the spread of COVID-19, we respectfully request that our customers continue to observe Marin’s Shelter in Place Order and use online and mail options as much as possible.

Assessor’s Office / Room 208 / Office Visit by Appointment Only — Appointments Available 9am to 3pm

  • The Real Property division of the Assessor’s Office is available between the hours of 8am to 4pm for phone calls or e-mail correspondence, Call (415) 473-7215 with Assessment questions or email us.
  • Please visit our electronic calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office, or you may phone our offices to schedule your appointment.