Land records · Parcel maps · October 7, 2026
Preliminary Change of Ownership Report (PCOR) Guide
What is a preliminary change of ownership report? A California form filed with a deed to tell the assessor about the transfer for reassessment.
Preliminary change of ownership report, or PCOR, is a California form that the buyer or transferee files with the county recorder when recording a deed or other document that transfers real property. The form gives the county assessor information about the transfer, such as the purchase price, financing, whether personal property was included, and whether the new owner intends to claim an exemption. The assessor uses it to decide whether the transfer is a change in ownership that triggers reassessment under California’s property tax system. This page is general land-records background, not legal advice.
Why California uses the PCOR
Under Proposition 13, California property is generally reassessed to market value when it changes ownership, and assessed value rises only modestly each year otherwise. The assessor needs accurate information about each transfer to apply that rule, set the new base year value, and identify exclusions.
What the form asks
| Section | Information |
|---|---|
| Transfer details | Type of transfer and date |
| Exclusions | Whether the transfer may be excluded, such as between spouses |
| Purchase price | Price and terms |
| Financing | Loan types and amounts |
| Personal property | Items included in the price |
| Property use | Whether it is the buyer’s principal residence |
| Contact information | Mailing address for tax bills |
Filing with the deed
The PCOR is generally submitted at the same time the deed is recorded. If it is not included, the recorder may charge an additional fee when recording a document that transfers ownership. The assessor may later send a separate change of ownership statement that must be returned within a set time.
Confidentiality
PCORs and change of ownership statements are not public records like the deed itself. They are held by the assessor and are generally confidential under state law.
Exclusions from reassessment
Some transfers are excluded, such as transfers between spouses or to a revocable trust for the owner’s benefit. Parent-child and grandparent-grandchild exclusions were narrowed by Proposition 19 in 2021. The PCOR lets the transferee flag a possible exclusion, but some exclusions require separate claim forms. See what is an interspousal transfer deed.
Supplemental tax bills
After a change in ownership, California counties often issue supplemental tax bills reflecting the difference between the old and new assessed values for the remainder of the tax year.
Practical tips
Title and escrow companies usually prepare the PCOR as part of closing. If recording a deed yourself, download the form from the county assessor or recorder’s website and include it. See how to record a deed and what is a recording fee.
Common mistakes
Leaving the purchase price blank, forgetting to note an exclusion, or listing an old mailing address can delay exemptions or send tax bills to the wrong place.
Bottom line
A preliminary change of ownership report is a California form filed with a transferring deed to tell the assessor about the transfer for reassessment under Proposition 13. It is confidential and missing it can add a recording fee. Include it whenever you record a transfer in California. Find county recorders and assessors via the Platbookmapper map.
Preliminary change of ownership report FAQ
What is a PCOR?
A California form reporting a property transfer to the assessor.
Is the PCOR required?
It should accompany transferring deeds; a fee may apply if omitted.
Is the PCOR public?
No, it is generally confidential.
Who files the PCOR?
Usually the buyer or transferee, often through escrow.
Does filing a PCOR trigger reassessment?
The transfer itself may; the form provides information to decide.