Preliminary Change of Ownership Report - Merced County 2026

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The document is a Preliminary Change of Ownership Report (BOE-502-A) required by the Merced County Assessor's office in California. It must be completed by the buyer before transferring property ownership, detailing information about the buyer, seller, property location, and transfer specifics. The form includes sections for transfer information, purchase price and terms of sale, and property details, along with certifications and instructions for filing. It aims to assist in determining property tax assessments and potential exclusions from reassessment.
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  1. Click ‘Get Form’ to open the Preliminary Change of Ownership Report in the editor.
  2. Begin by entering the name and mailing address of the buyer/transferee. Ensure all details are accurate, including the Assessor's Parcel Number and seller's information.
  3. Indicate whether the property is intended as your principal residence by checking 'YES' or 'NO'. If 'YES', provide the date of occupancy.
  4. In Part 1, complete all statements regarding transfer information. Check applicable boxes for exclusions from reassessment, such as transfers between spouses or parent-child transfers.
  5. Proceed to Part 2 and specify the type of transfer (e.g., purchase, gift). Include any relevant dates and additional details as necessary.
  6. In Part 3, accurately report the total purchase price and terms of sale. This includes down payments, loan details, and any real estate commissions paid.
  7. Finally, review Part 4 for property information. Indicate property type and condition at sale. Ensure all sections are completed before signing and submitting.

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The purpose of the Preliminary Change in Ownership Report, or PCOR, is to alert the county Assessor that a piece of real estate has a new owner. This form must be turned in to the Recorders office along with the deed or affidavit that changes ownership; the Recorder sends it to the Assessor.
Documents That Require a PCOR Grant Deeds or Quitclaims Deeds involving a sale or transfer of property (includes partial transfers and life estates) Mineral Deeds. Oil and Gas Leases, Amendments, Extensions and Assignments of Oil and Gas Leases, regardless of the term of the lease.
Benefits of the PCOR Transparency: Helps ensure that property tax assessments are accurate and based on current ownership information. Exemptions: Allows property owners to claim any applicable exemptions from reassessment, potentially saving on property taxes.
In California, transfer of property ownership can trigger a reappraisal for property tax purposes, which may result in a docHub increase in property taxes. When ownership changes, such as via sale or inheritance, the property is usually reassessed to its current market value.
Buyers can obtain a preliminary title report through a title company. Interesting, there is a rule that the title company must charge you for a preliminary title report. The report is typically ordered during the escrow process, after an offer has been accepted but before the sale is finalized.

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This letter serves to notify you that ownership of the above Premises has changed.
The preliminary report acts as an early warning system, highlighting any title defects or potential issues that must be resolved before closing. The final report, on the other hand, confirms that these issues have been addressed and provides the buyer with a clear title to the property.

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