Preliminary Change of Ownership Report in Orange County, California

A Preliminary Change of Ownership Report, or PCOR, is commonly submitted when a deed or other document affecting ownership of real property is recorded in Orange County.

The PCOR provides information about the property transfer to the Orange County Assessor. It is separate from the deed itself and is used as part of the Assessor’s review of the change in ownership.

What Is a Preliminary Change of Ownership Report?

The Preliminary Change of Ownership Report is California Form BOE-502-A.

The form provides information about the property, the people or entities involved in the transfer, and the circumstances surrounding the ownership change.

This information is used by the Orange County Assessor when reviewing the transfer for property tax purposes.

When Is a PCOR Used?

A PCOR generally accompanies a deed or other document affecting a change in ownership when the document is presented to the Orange County Clerk-Recorder for recording.

A PCOR may accompany documents such as:

• Grant deeds
• Quitclaim deeds
• Interspousal transfer deeds
• Trust transfer deeds
• Other documents affecting ownership of real property

The PCOR and the deed serve different purposes. The deed documents the transfer of the property interest, while the PCOR provides information about the transfer for property assessment purposes.

What Information Is Included in a PCOR?

The PCOR requests information about the property and the circumstances of the transfer.

• Property address
• Assessor’s parcel number
• Names of the parties involved
• Type of transfer
• Principal residence information
• Purchase information when applicable
• Whether the transfer involves a gift, inheritance, trust, or another type of ownership change

The information requested can vary depending on how the property is being transferred.

Who Completes and Signs the PCOR?

The PCOR is completed and signed by the transferee. The transferee is the person or entity receiving the interest in the property.

This is different from the deed itself, which is generally signed by the grantor transferring the property interest.

Does the PCOR Include the Purchase Price?

When the transfer involves a purchase, the PCOR requests information about the purchase price and terms of the transaction.

Not every property transfer involves a sale. Property can also be transferred between family members, between spouses, through a trust, as a gift, or under other circumstances.

For that reason, purchase information does not apply to every PCOR.

What Happens If a PCOR Is Not Submitted?

A deed may still be recorded when a completed PCOR is not submitted with it.

However, an additional $20 recording fee may apply when the PCOR does not accompany the document at the time of recording.

The Orange County Assessor may also request additional information concerning the ownership change after the deed has been recorded.

Does Filing a PCOR Cause Property Tax Reassessment?

No. Filing a PCOR does not, by itself, cause the property to be reassessed.

The PCOR provides information that the Orange County Assessor uses when reviewing the property transfer.

The Assessor determines whether the transfer constitutes a change in ownership for property tax purposes and whether an applicable exclusion from reassessment applies.

How Is a PCOR Submitted in Orange County?

When a PCOR accompanies a deed, it is submitted with the deed to the Orange County Clerk-Recorder as part of the recording process.

The deed must meet the applicable recording requirements before it can be accepted for recording. The PCOR accompanies the transfer document but serves a separate property assessment purpose.

What Happens After the PCOR Is Submitted?

After the deed is recorded, the Orange County Assessor can review the information concerning the ownership change.

Depending on the type of transfer, the Assessor may determine that the property is subject to reassessment, that an exclusion applies, or that additional information or forms are needed.

Submitting the PCOR does not mean that the Assessor’s review of the transfer is complete.

Frequently Asked Questions

Is the PCOR part of the public record?

No. The PCOR accompanies the transfer document, but the information reported on the PCOR is not open for public inspection.

Can a PCOR be completed after the deed is signed?

Yes. The PCOR is a separate form completed and certified by the transferee. It should be completed before the documents are submitted for recording when it will accompany the transfer document.

Can the Orange County Assessor request more information after receiving the PCOR?

Yes. The Assessor may request additional information or forms when reviewing the circumstances of a property transfer.

Does submitting a PCOR complete the property transfer?

No. The PCOR reports information concerning the ownership change. The deed or other transfer document must still meet the applicable requirements for recording.

Preliminary Change of Ownership Report Preparation in Orange County

LDA Legal Solutions prepares Preliminary Change of Ownership Reports in connection with our property deed preparation services in Orange County.

Our deed preparation service can include preparation of the deed, the Preliminary Change of Ownership Report when applicable, notarization, and submission for recording with the Orange County Clerk-Recorder.

For a broader explanation of deeds, recording, PCORs, and other property transfer documents, visit our Deeds and Property Transfers in Orange County guide.