California Dmv, Real Estate, and Property
What is a preliminary change of ownership report (PCOR) in California?
Short answer
A form filed with the county assessor when real property is transferred. It tells the assessor who now owns the property and whether a property tax reassessment may be triggered. Certain transfers — from parent to child, between spouses — may be…
What this usually means
A form filed with the county assessor when real property is transferred. It tells the assessor who now owns the property and whether a property tax reassessment may be triggered. Certain transfers — from parent to child, between spouses — may be exempt from reassessment under Proposition 19. File the PCOR at the time of the transfer.
What to do next
- Start the PathAfter checklist for situation-aware first steps.
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- Open the First 72 Hours Call Log before making calls.
- Open the Documents to Find Checklist when you are ready for paperwork.