The Preliminary Change in Ownership Report (PCOR) must be filed for all property transfers. A $20 fee is charged by the Clerk Recorder if the completed form is not filed at the time of recording. The Assessor's office is required to mail a Change of Ownership Statement if the preliminary statement is not filed at the time of recording. The preliminary change of ownership report is not open to public inspection.

Preliminary Change of Ownership Form BOE-502-A (PDF)