When new lots, or parcels are created during the year, new parcel numbers are assigned.  However, the thing to keep in mind is that assessments are based on how the property existed on January 1 of the given year.  The tax bill will be sent as a whole to the person that owned the property when it was split.  If a new subdivision or CSM or deed creates new parcels during the year, those parcels will not be assessable and taxable until the following year. What can you do to receive your tax bill?  Contact the treasurer for your municipality, who is authorized by statute to split the tax bill for you upon your request. (The Town of Rutland treasurer is Kim Sime. Phone: 608-873-8781; Email: treasurer@town.rutland.wi.us)