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When must a PCOR be filed in California?

Ordinarily, when sales or transfers of property are recorded with the County Recorder, whoever records the deed also files what is known as a Preliminary Change In Ownership Report (PCOR) for the owner. This notice normally satisfies the reporting requirement unless the PCOR is incomplete.

What is a BOE 19 P form?

CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021.

What is the purpose of a PCOR?

In order to record your deed in California, it must be accompanied by a signed Preliminary Change of Ownership Report, which we also prepare as part of your trust package. The main purpose of the PCOR is to inform the county what type of transfer is occurring. Other states have similar forms for similar purposes.

What triggers a property reassessment in California?

First, reassessment occurs if a change in control takes place, resulting in a new owner who owns more than 50 percent of the entity. Second, reassessment is triggered if the original co-owners cumulatively transfer more than 50 percent in the entity, resulting in a change of ownership (RT 64(d)). not applicable.

What is a preliminary change of ownership report California?

It is a form designed to find out 4 basic things from the property that is being transferred: (1) who are the parties (transferor and transferee), (2) what is the purported value of the transfer (per the purchase contract), (3) is there a Homeowners Exemption that the property qualifies for, and (4) if there should be

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