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Condominium declaration

The recorded instrument that creates a condo

The condominium declaration is the recorded instrument that submits a property to the condominium regime: it divides the building into units and common elements, allocates each unit its common-interest share, and establishes the governance the board operates under. On recording, the units become separately owned, separately taxed parcels — each with its own lot number — while the land and shared structure persist as common elements.

For records work, the declaration and its amendments are the condo's constitution: unit boundaries, common-charge allocations, and use restrictions all trace to it. The tax-lot explosion it triggers explains why condo buildings appear in parcel data as many lots — and why building-level facts must be assembled back across them.

See Condominium declaration in context on a real lot

PearlAudit resolves the governing zoning for any NYC tax lot — district, overlays, special districts — and cites the Zoning Resolution section behind every rule claim.

Definition last reviewed 2026-07-11. Educational content, not legal advice.