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Los Angeles County Assessor Jeff Prang certified the 2022 Assessment Roll, reflecting economic growth for the 12th consecutive year with the increase in assessed value of all taxable property countywide.
BOE-502-A (P1) REV. 16 (05-21) PRELIMINARY CHANGE OF OWNERSHIP REPORT. To be completed by the transferee (buyer) prior to a transfer of subject. property, in accordance with section 480.3 of the Revenue and Taxation.
The recorder may charge an additional $20 recording fee if a PCOR is not filed at the time the transfer document is presented to be recorded. The PCOR is to be signed and certified by the transferee.
What Is A PCOR? A PCOR is specific to California real estate transactions. It is issued by the State Board of Equalization per Section 480.3 of California's Revenue and Taxation Code. It is a form used to notify the county assessor's office of real property transactions (buys and sells).
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