Pursuant to Florida Statute 197.192, the Property Appraiser’s Office is not permitted to split or combine any parcels until all taxes currently available, due, or delinquent have been paid in full to the Martin County Tax Collector.

A parcel split or combination by the Property Appraiser is for ad valorem taxation purposes only and does not imply the legality of the land division being requested nor the suitability for the parcel to be developed. We recommend you contact the appropriate land development, zoning, and/or planning department of your jurisdiction for questions concerning property development.

Please allow 2 – 6 weeks for the processing of your request. Processing time varies throughout the year due to tax roll production for submission to the Florida Department of Revenue and Martin County Tax Collector (typically mid-August to October 31st). Please contact Pam Hardy at (772)288-5616 or This email address is being protected from spambots. You need JavaScript enabled to view it. with any questions.