Should you have any questions regarding the completion of the Preliminary Change of Ownership Report (PCOR), please contact the Assessor’s Office at (925) 313-7400.
List of recorded documents requiring a PCOR:
All Deeds and Indentures
Exceptions: Deeds to or from governmental entities, Trustee’s deeds upon sale, Easements
All Agreements of Sale and/or Contract of Sale affecting real estate
All Affidavits of Death
Exceptions: Beneficiary under deed of trust
All Leases, Memoranda of Leases, and Assignment of Leases
Exceptions: Oil & Gas Leases
Pursuant to Revenue and Taxation Code, Section 480.3, the Recorder will not record a document evidencing a change of ownership without the simultaneous filing of a Preliminary Change of Ownership Report or the payment of a penalty fee in addition to current regular recording fees.
State law requires the form to be signed by one of the grantees (transferees).