For Property Splits and Combinations, the Assessor’s Office requires:
1) One of the following dollar amounts depending on the type of split or combine:
$100 for a property combination.
$125 for a split involving 1 or more parcels resulting in 3 or less parcels.
$400 for a split involving 1 or more parcels resulting in 4 or more parcels.
$200 for re-splits or re-combinations of parcels which are being re-done within 5 years of the original split or combination.
2) Completely filled out and signed Land Division Application form.
3) Authorization from the Assessor's Office, Zoning Administration Office, and Holland Board of Public Works (BPW - regarding possible outstanding Special Assessments).
4) Legal Description of the property (or properties) being split as well as legal descriptions of the resultant property parcels. The Assessor's office strongly recommends having a certified survey performed to ensure accuracy and minimize the risk of property disputes.
*Note – The new “Child Parcels” created from a property split or combination are recognized and brought on to the tax roll in the year following the request. As “Tax Day” every year is December 31st, whatever the property looked like on that day is how it is assessed for the upcoming year.
For example, if a split is requested on March 18th, 2010, the new parcel numbers will come on to the 2011 tax roll. As of December 31st, 2009 (Tax Day for the 2010 Assessments), the request had not been made yet. As of December 31st 2010 (Tax Day for the 2011 Assessments), the request has been made (back in March in this case) and the parcels will be recognized.
All tax bill pro-rations are the responsibility of the parties involved in the transfer of the property.