CALIFORNIA STATEWIDE (BOE PRESCRIBED)
Preliminary Change of Ownership Report (California BOE-502-A)
Tell the county assessor about your property transfer — and flag any exclusion that might protect you from reassessment
What is Form 502-A used for?
When you record a deed in California, you must file this form at the same time. It tells the county assessor that ownership has changed so they can decide whether to reassess the property — and whether any exclusion (like a family transfer or disaster replacement) applies.
File a complete, accurate PCOR at the time of recording so the county assessor has everything they need to process the change of ownership without issuing a follow-up Change of Ownership Statement.
An incomplete or missing PCOR triggers a $20 recording surcharge and can expose you to much larger penalties — up to 10% of your new assessed taxes, capped at $20,000. Checking a Part 1 exclusion box is only the first step; for parent-child, age-55+, and disaster-replacement exclusions, file a separate claim with the assessor promptly or you may lose the exclusion permanently.
Time, difficulty & who this form is for
Average time
15–30 minutes
Difficulty
moderate
Best for
New property owners recording a California deed who need to notify the county assessor of the change in ownership
What do I need before I start?
- The Assessor's Parcel Number (APN) from the deed or your property tax bill
- Full legal names of the seller (transferor) and buyer (transferee) exactly as on the deed
- Purchase price, down payment, and loan details (interest rate, term, monthly payment) if financing was used
- Type of transfer (purchase, gift, inheritance, etc.)
- Information about any exclusion that might apply (see Part 1)
How the walkthrough is organized
Property and parties
Identify the property (address and APN), both parties (seller and buyer), your contact information, and where to mail your tax bills.
Principal residence and veteran status
Tell the assessor whether this will be your main home and whether you qualify for the disabled-veteran exemption.
Part 1 — Transfer exclusions
Check yes or no for each of the 17 specific situations that can exclude a transfer from full reassessment under California law.
Part 2 — Transfer details
Identify how the property was transferred (sale, gift, inheritance, lease, etc.) and whether a partial interest changed hands.
Part 3 — Purchase price and financing
Report the total price, down payment, loan terms (first and second deeds of trust), any assumed bonds, and any broker involvement.
Part 4 — Property information
Describe the type of property, whether personal items or a manufactured home were included, whether it produces income, and its condition at sale.
Certification
Sign and certify the form is true and correct. A corporate officer or personal representative may sign on behalf of a company or incapacitated owner.
What happens after I complete it?
Answer the questions, review your document, then follow its official signing and delivery instructions. Downloading does not submit the form.
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