Property Transfers

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When a transfer is filed with the Recorder's Office, the Assessor determines whether a reappraisal is necessary. Form BOE 502-A, Preliminary Change of Ownership Report (PCOR), is a key form filed with each document that transfers ownership. It can be found on our forms page. The form is designed to aid the Assessor's Office in correctly assessing the parcel and identifying its owners. See our PCOR tutorial for help filling out the form. None of the information Property Transfers gathers is subject to public inspection, it is held in confidence.

Reassessment Exclusions

Each PCOR is reviewed for completeness as well as to see if a reassessment exclusion may apply to the transfer. Transfers between family members, into or out of a trust or corporation, or due to the death of an owner may not require a reassessment. Additional forms may be required.

Transfer of Assessed Value

Proposition 13 limits when we reassess property. The transfer of assessed value from one property to a replacement is possible under certain circumstances. Property taken by eminent domain, replacement homes for those 55 and older that are downsizing, or when a severely and permanently disabled person moves to a new residence may qualify. It may not be beneficial to file for the transfer. We suggest you consult with a real estate expert for advice before filing.

Mailing Address Changes

Mailing address changes for tax bills are processed by the Assessor's office. We will not confirm mailing address changes submitted to our office. It is up to the property owner to make sure the mailing address is correct. You are responsible for the current or upcoming property taxes even if you do not receive the tax bill.

By State law, Assessor staff are not permitted to give legal advice or to assist in document preparation.

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