Form M-1, Parcel Combination Request, is the form the Assessor's Office of the San Diego County Assessor/Recorder/County Clerk uses to request that two or more assessor's parcels be combined. It is one of the San Diego County property tax forms handled by the Assessor, and it is built around three conditions that must all be true before parcels can be combined: same ownership, same Tax Rate Area and no defaulted property taxes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at the official URL.
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What is M-1?
Form M-1, Parcel Combination Request (printed on the form as "Combination Request") is the San Diego County Assessor's form for asking the office to combine the parcels you list into one, once the record shows the same ownership, the same Tax Rate Area and no defaulted property taxes.
The form is issued by the Assessor's Office of the County of San Diego's Assessor/Recorder/County Clerk. It opens with the instruction "Please combine the following parcels" and then asks you to check the record before going further. All three statements must be checked: the ownership is the same, the Tax Rate Area is the same, and there are no defaulted property taxes on any of the parcels.
You then check one reason for the request:
- Improvements extend across current parcel lines, which the form marks "(Appraiser use)".
- Same ownership and one is a small strip of land.
- Same ownership, one economic unit, same owner of undivided interests (for combining Sub-Identification numbers only), or Other. The form says these four reasons require the signature of the owner or agent.
The form closes with a reminder that an Assessor's Parcel may not be a legal lot and refers you to Planning and Development Services for more information. The agency's forms page lists many other Assessor forms, such as exemption claims and change-of-address forms; Form M-1 is only for combining parcels.
Who needs to file M-1?
Owners of parcels in San Diego County who want the Assessor to combine them use Form M-1, and so can an authorized agent acting for the owner. The form has a line for the owner's telephone number when an agent signs.
The form sets conditions that must all be met before you go further:
- the ownership of the parcels is the same;
- the Tax Rate Area is the same;
- there are no defaulted property taxes on any of the parcels.
If one of these is not true, the form does not support combining the parcels through this request. The form also asks you to choose one reason. If the reason is same ownership, one economic unit, same owner of undivided interests or Other, the owner or agent must sign. The undivided-interests reason applies only to combining Sub-Identification numbers.
Combining assessor's parcels does not settle whether a parcel is a legal lot. The form points readers with that question to Planning and Development Services.
When to file M-1
Use Form M-1 when you want two or more parcels combined and all three conditions printed on the form are true: same ownership, same Tax Rate Area and no defaulted property taxes on any of the parcels. The form tells you to check the record before going any further, so confirm those points before you complete the rest.
No due date, filing window or renewal cycle is printed on the form, so it can be completed whenever the combination is needed. It has a Date line at the top for the day the request is made. The form also carries no processing time; ask the Assessor's Office, using the phone numbers on its letterhead, how long a combination takes.
How to fill out M-1
Enter the date
Write the date of the request on the Date line at the top of the form.
List the parcels to combine
Under "Please combine the following parcels," list each parcel you want combined.
Confirm the three conditions
Check the record first, then check all three boxes: the ownership is the same, the Tax Rate Area is the same, and there are no defaulted property taxes on any of the parcels.
Check one reason for the request
Under "The reason for this request is," check one box. The improvements box is marked "(Appraiser use)," and the second box covers same ownership where one parcel is a small strip of land.
Pick a signature-required reason if it applies
If your reason is same ownership, one economic unit, same owner of undivided interests (Sub-Identification numbers only) or Other, check it in the section that requires the owner's or agent's signature. Describe the reason next to Other.
Enter the owner or agent details
Under "Owner (or authorized agent)," print the name and give the telephone number, address and email.
Sign the request
Sign on the Signature line. If an agent signs, enter the owner's telephone number on the line marked "Owner's Telephone No. (If signed by agent)."
Review and download the completed PDF
Check that all three conditions and one reason are marked and the signature is in place. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit M-1
Form M-1 does not name a submission channel of its own; its letterhead gives the contact details of the County of San Diego Assessor/Recorder/County Clerk, and the request concerns the Assessor's Office. Contact that office to confirm how it accepts the completed form.
- Assessor's Office: 1600 Pacific Highway, Suite 103, San Diego, CA 92101-2480. Telephone (619) 236-3771, fax (619) 557-4056.
- Recorder/County Clerk's Office (also on the letterhead): 1600 Pacific Highway, Suite 260, San Diego, CA 92101-2400, or P.O. Box 121750, San Diego, CA 92112-1750. Telephone (619) 237-0502, fax (619) 557-4155.
- Website: www.sdarcc.gov.
Before you send it, check that the three conditions are marked, one reason is checked, and the owner or agent has signed where the form requires a signature. The form lists no attachments and no fee. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Asking to combine parcels that do not have the same ownership; the form requires the ownership to be the same.
- Combining parcels in different Tax Rate Areas; the form says the Tax Rate Area must be the same.
- Including a parcel with defaulted property taxes; the form requires that none of the parcels has them.
- Checking more than one reason; the form says to check one.
- Leaving the form unsigned when the reason is same ownership, one economic unit, same owner of undivided interests or Other; these require the owner's or agent's signature.
- Using the undivided-interests reason for ordinary parcels; it is only for combining Sub-Identification numbers.
- Signing as an agent without giving the owner's telephone number on the line for that case.
- Checking the improvements-across-parcel-lines reason, which the form marks for appraiser use, when you are the owner.
- Assuming a combined Assessor's Parcel is a legal lot; the form says it may not be and refers you to Planning and Development Services.
Frequently asked questions
What is Form M-1, Parcel Combination Request?
Form M-1 is the San Diego County Assessor's form for asking to combine the parcels you list. The form is printed as "Combination Request" and rests on three checked conditions: same ownership, same Tax Rate Area and no defaulted property taxes.
When can parcels be combined in San Diego County?
The form says parcels can be combined if all three conditions are correct: the ownership is the same, the Tax Rate Area is the same, and there are no defaulted property taxes on any of the parcels. Check the record before going further.
Who has to sign Form M-1?
The owner or an authorized agent signs when the reason is same ownership, one economic unit, same owner of undivided interests or Other. If an agent signs, the form asks for the owner's telephone number on a separate line.
Where do I send the completed Form M-1?
The form names no channel of its own. Its letterhead lists the Assessor's Office at 1600 Pacific Highway, Suite 103, San Diego, CA 92101-2480, telephone (619) 236-3771. Call to confirm how the office accepts the request.
Can I fill out Form M-1 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the request with the county; you submit it through the Assessor's channels.
Does combining parcels make them one legal lot?
Not necessarily. The form warns that an Assessor's Parcel may not be a legal lot and tells you to refer to Planning and Development Services for more information.
Which reason do I check on Form M-1?
Check one reason. Two are listed first: improvements extending across parcel lines, marked "Appraiser use," and same ownership where one parcel is a small strip of land. The reasons needing a signature are same ownership, one economic unit, undivided interests and Other.
What is the current revision of Form M-1?
The form on this page is printed "FORM. M-1 REV. 12/09/2022." The San Diego County Assessor/Recorder/County Clerk publishes it with the other Assessor mapping forms.
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