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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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