Preliminary Change of Ownership Report (PCOR) is required when transferring property to anyone. (RTC 480.2)
Upon payment of proper fees and taxes, the County Recorder will accept any document that is authorized or required by California law to be recorded. View the DTT/PCOR/SB2 tab of our Recording page at the link below.
Under Proposition 13, a reassessment takes place upon a change of ownership or transfer of title.
It is always best to review any proposed ownership change with the Assessor's Office in advance to determine any possible property tax consequences.