Preliminary Change of Ownership Report (PCOR)

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The PCOR must be completed, signed and filed with any conveyance document except for Easements, Trustee’s Deeds Upon Sale, Deeds in Lieu of Foreclosure and Affidavits of Death (when the decedent is a beneficiary under a Deed of Trust).  If a PCOR is not submitted at the time of recording, a penalty fee of $20 will be added to the recording fee.

The information provided on this form will help the Assessor determine if the transfer is excluded from reassessment or provide appraisal information, is confidential and is not subject to public inspection.

Preliminary Change in Ownership Report BOE 502-A