Does the parcel ID number change on the sale of real property?

Answer 1

Generally, no. Depending upon your local recording laws and tax laws, the parcel number must remain the same until it is sub-divided into other parcels, or is combined with other parcels, each of which may generate new numbers.

Tract and lot numbers, or map and lot numbers are used by local assessing authorities (among others) to keep track of the land, regardless of who happens to own it. In Western U.S. practice, a title record for each lot in each tract contains references to every sale, mortgage, easement, probate, lis pendens, lien, taking, or other transaction affecting title to the lot.

In Eastern practice, title records merely refer to other title records, creating a "chain of title." However, the taxing authority maintains a list of each lot in the jurisdiction, including information about who is the current owner and which document is the latest in the chain of title. The assessor's office is responsible for updating the maps and other tax records when land areas are changed by subdivision or merging with adjacent parcels.