Plot merger residential property

[Paul Crespo]

i own 2 .23 acre rectangular lots adjacent to each other (.46 acre in total) indivisible from one other. The house is on one parcel, the other is essentially land/yard for the property. Is it advantageous to merge the properties together for lower taxes? I dont understand what the benefits are of keeping them subdivided if you can't purchase one without the other. 

thank you for your help. 

Paul