Change of Ownership & Transfer Process

A Preliminary Change of Ownership Report (PCOR) is required whenever a document evidencing a change of ownership is recorded. If a PCOR is not received, the Assessor Department will mail you a Change of Ownership Statement (COS). Failure to file a completed COS within 90 days will result in a penalty bill of up to $5,000 for most residential properties.

If you receive a Change of Ownership Statement (COS) in the mail, you must complete and return it to the Assessor Department within 90 days to avoid penalties of up to $5,000 for most residential properties.

Yes. Purchase price and terms of the purchase are required under Section 480(c) of the R&T Code.

The name on a property bill must appear exactly as it did on the last recorded document. If the name was spelled incorrectly on the recorded document, you must record a new document with the Clerk-Recorder. If the name is misspelled due to a typographical error on our part, we will gladly correct it. Please call our office at 714- 834-2929 or 714-834-2932 (Deeds section) for more information.

By law, the tax bill is issued to the owner of the property as of lien date January 1st each year. If you purchased the property on or after January 1st, the prior owner’s name will appear until the following year.

Most stationery and office supply stores carry blank documents that can be used to change title, such as a Grant Deed or Quitclaim Deed.

The Assessor Department cannot advise owners on title changes. You should contact an attorney or a title company for assistance.

If you are authorized to act on behalf of an estate, you should file a PCOR with a copy of the death certificate with the Assessor Department within 150 days of the date of death. If the estate is probated, the PCOR should be completed and returned to the Assessor Department when the inventory and appraisal is filed with the court.

The administrator of the estate should file a PCOR and copy of the death certificate within 150 days of the date of death. If the estate is probated, the PCOR should be completed and returned to the Assessor Department when the inventory and appraisal is filed with the court. For more information, please call 714-834-5031(COS Information).

A change of ownership occurs as of the date of death. Even though the property remains in the trust, the beneficial interest has transferred from the owner (decedent) to the beneficiary of the trust. A PCOR or COS is required.