Preliminary Change of Ownership Report

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.

Click here for Preliminary Change of Ownership Report Form (PCOR)

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
No Exceptions

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).