What is Lot or Zoning Lot?
Lot or Zoning Lot meaning
A lot or zoning lot is a tract of land comprising a single tax lot or two or more adjacent tax lots within a block. An apartment building on a single zoning lot, for example, may contain separate condominium units, each occupying its own tax lot. Similarly, a building containing a row of townhouses may occupy several separate tax lots within a single zoning lot, or two or more detached homes on one zoning lot may each have its own tax lot.
The zoning lot is the basic unit for zoning regulations and may be subdivided into two or more zoning lots, and two or more adjoining zoning lots on the same block may be merged, provided that all resulting zoning lots comply with applicable regulations.
reference: Glossary of Planning Terms – NYC Planning