Orange County Asssessor, Change of Ownership Forms, Information

		Change of Ownership Forms
		State law requires that a Preliminary Change of Ownership Report (PCOR) be filed with every document evidencing a change in the title or ownership or real estate when the document is recorded.
		If a document that evidences a change in title is recorded without a PCOR:
		The Clerk-Recorder will collect a $20 fee at the time of recording, and The Assessor will send the new owner a Change of Ownership Statement (COS)
		The new owner is responsible for filing a completed PCOR or COS
		Penalties for not filing range from $100 to $2,500 and will result in an additional tax bill
		If a change in ownership occurs due to a death, the statement is to be filed by the legal representative for the decedent within 150 days after the date of death or at the time of inventory and appraisal if the estate is probated
		The information on the PCOR or COS is used by the Assessor to determine taxable value and is not available to the public

		More Information
		If you would like more information or need assistance with completing a PCOR or COS, please call:
		(714) 834-5031
		View And Print These Forms
		Click here to view and print a PCOR
		Click here to view and print a COS

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