A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's office 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by filling in the seller/transferor and buyer/transferee information. Ensure that names are accurate and match legal documents.
  3. Enter the Assessor's Parcel Number(s) and property address. This information is crucial for identifying the property involved in the transaction.
  4. In Part I, answer all questions regarding transfer information. Use 'Yes' or 'No' as applicable, and provide explanations where necessary.
  5. Proceed to Part II to specify additional transfer details such as date of transfer and type of transfer. Check all relevant boxes.
  6. In Part III, detail the purchase price and terms of sale, including down payment amounts and financing details.
  7. Complete Part IV by indicating property type, intended use, and any personal property included in the sale.
  8. Finally, certify your information by signing at the bottom of the form before submission.

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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).
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.
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