What Is a Preliminary Change of Ownership Report?
By JC Pacific Corp Published 2026-09-01 Last professionally reviewed: September 2026
A Preliminary Change of Ownership Report, commonly called a PCOR, is a California form generally submitted with a deed or other qualifying ownership-transfer document to provide information to the county assessor.
What information may it request?
- Buyer or transferee
- Property
- Transfer date
- Sale price
- Financing
- Type of transfer
- Principal-residence status
- Relationships between parties
- Trust or entity information
- Claimed exclusion
- Mailing address
- Other change-in-ownership facts
Is the PCOR the deed?
No. It is a separate assessor document and does not itself transfer title.
What if it is incomplete or inaccurate?
Incorrect information can lead to additional assessor inquiries, delayed processing, penalties, incorrect tax treatment, or reassessment issues.
Frequently Asked Questions
Is the form always publicly recorded?
County handling and public-access rules should be confirmed locally.
Can escrow complete it?
Escrow may help process transaction documents but should not choose legal or tax answers for the parties.
What if no PCOR is submitted?
Additional forms, fees, or filings may be required.
Educational information
Use the current form and instructions for the applicable county and transfer date.
Review the PCOR separately from the deed and obtain advice before claiming an exclusion.
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A note on legal advice: These guides provide general, educational information about California real estate practice. They are not legal advice and do not create an attorney-client relationship. Mortgage information is general education, not individualized lending, tax or legal guidance. For advice about your specific offer, contract, closing or financing, consult a qualified California real estate attorney and a qualified mortgage professional.