Preliminary Change of Ownership Report (PCOR) Sacramento County
Templates and Forms
Free form. Whenever ownership or title of real estate changes, this form is required. The Recorder’s Office forwards it to the County Assessor to evaluate whether the assessed value will change, which affects annual property tax. Each county has its own version. If your property is not in Sacramento County, contact your county’s Assessor’s Office for the form.
This material is intended as general information only. Your case may have factors requiring different procedures or forms. The information and instructions are provided for use in the Sacramento County Superior Court. Please keep in mind that each court may have different requirements. If you need further assistance consult a lawyer.