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Property Transfers - Change of Ownership

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The Assessor is required to assess property at its current market value when a change in ownership occurs.  Revenue and Taxation Code section 60-69.5 provides the definition of "change in ownership" and what is and is not subject to reappraisal.  

A title transfer may trigger a reappraisal of your property resulting in a change in your property taxes.  Depending on your situation an exclusion from reappraisal may apply.  The Preliminary Change of Ownership Report is a valuable tool notifying the Assessor of a possible exclusion. 

Preliminary Change of Ownership

The Preliminary Change of Ownership Report, also known as PCOR, is to be completed by the transferee and must be filed with each title transfer recorded in the Sonoma County Recorder’s office. This form assists the Assessor in determining the reason for the transfer and if any available exclusion from reappraisal apply.  If the form is not filed at time of recording, an additional $20 fee is applied.  The PCOR is not a public document and it not subject to public inspection.

Download Form: PCOR - Preliminary Change of Ownership Report

Change of Ownership Statement

A Change of Ownership Statement form will be sent from the Assessor when the Preliminary Change in Ownership Report is not filed or is filed incomplete.  The laws requires a penalty for failure to file the form within 90 days of the assessor’s written request.  The penalty for failure to file the Change in Ownership Statement is $100 or 10% of the new tax bill, whichever is greater, but not to exceed $20,000.


There are only four types of transfers between family members that may be excluded from reassessment: Spouses, Registered Domestic Partners, Parents and Children, and Grandparent to Grandchild. 

Please note: Transfers between siblings, aunts, uncles, cousins and any other relative will be reassessed.

Read more about Property Tax Exclusions