What Is a Transfer Declaration?
A Transfer Declaration (also known as a Preliminary Change of Ownership Report or PCOR) is a California form required by law to be filed with the county assessor whenever real property changes ownership. It provides information needed to determine whether the property must be reassessed for property tax purposes under California law.
When to Record a Transfer Declaration
A Transfer Declaration must be filed with any deed conveying real property in California, including Grant Deeds, Quitclaim Deeds, and Trust Transfer Deeds. It is submitted to the county assessor at the time of recording. Failure to file may result in additional fees charged by the county.
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- Anyone recording a deed that conveys real property in California
- Real estate attorneys and title companies processing property transfers
- Estate planning attorneys handling trust transfers and probate
- Individuals transferring property between family members or into a trust
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Transfer Declaration Recording FAQ
Is a Transfer Declaration the same as a PCOR?
Yes. The Preliminary Change of Ownership Report (PCOR) is the same as a Transfer Declaration. California counties use both terms interchangeably for the form submitted to the assessor at the time a deed is recorded.
Is a Transfer Declaration required for every deed in California?
Yes. A Transfer Declaration or PCOR is required for all deeds conveying real property in California. If not filed at the time of recording, the county may charge a fee of $20 or more.
Does filing a Transfer Declaration trigger reassessment?
Not necessarily. The Transfer Declaration provides information for the assessor to evaluate whether a reassessment exclusion applies. Many transfers may qualify for exclusion under Proposition 19.
How long does Transfer Declaration recording take?
Most Transfer Declarations submitted through eFileRecorder are recorded within 24-48 business hours alongside the associated deed.