December 31st is “tax day” and the status of a property on said date is reflected on the upcoming tax roll.

Splits can only be done once a year due to the various taxing units and periods involved. If you are involved in a property split in the current tax year, work out the tax issues beforehand, as the property split will not be reflected until the next tax roll. The local Assessor may issue 'Courtesy Split' tax bills.

All splits must be approved by the Assessor beforehand to make sure proposed split meets code requirements for minimum lot size and structure setbacks.