top of page
Grant A. Toeppen

How an Attorney Fills out a Preliminary Change of Ownership Report (PCOR), Non-Sale Transfers Only


The next video in my series to help people out. This video shows how I fill out a Preliminary Change of Ownership Report in California. This is the San Joaquin version of the form. I explain my methods for non-sale transfers of real property.

This form can save you thousands, tens of thousands, even hundreds of thousands over time in property taxes when there is an exempt transfer of real property (ie titling property in a trust, death of a spouse, change of trustee, etc.). It keeps your property tax basis the same as it was before making the transfer, assuming an exemption from the Revenue and Taxation Code Applies (check out the R&T code from 11900 to 11930 to see exemptions). This form is with the county recorder's office where the real property is situated at the same time as the underlying transfer document (ie deed, affidavit of death of trustee, etc.).

Nothing in this video or my post is meant to be construed as legal advice, nor does it form an attorney-client relationship between us. The purpose of this video is to make it so you don't need an attorney. The purpose of my practice is to keep you away from the courts, minimize your legal fees for the inevitable by getting things straight up front, and to keep your affairs "in the family" whenever possible.

I, attorney Grant A. Toeppen, am an estate planning and probate attorney based in Manteca, CA with an office in Livermore, CA.


bottom of page