Change in Ownership Reassessment Exclusions
Property is reassessed when it is sold or transferred, usually causing an increase in taxes. It is important to fill out all parts of form BOE 502-A, Preliminary Change of Ownership Report (PCOR), so our office knows if your transfer should be excluded from being reassessed. See our PCOR tutorial(PDF, 1MB) for help filling out the form. Download the PCOR and other required forms from our forms page.
Refinancing a loan is not considered a change in ownership. There is no form to complete for this exclusion other than the PCOR. The Assessor's office may request more information to verify that the recorded documents were for refinancing purposes.
Transfers Between Family Members
There are only a few types of transfers between family members that are not reassessed: parent to child, child to parent, grandparent to grandchild, and between spouses or registered domestic partners. Transfers between siblings, cousins, aunts, uncles, and any other relatives will be reassessed. Read the Proposition 19 information sheets from the Board of Equalization on Parent/Child(PDF, 250KB) and Grandparent to Grandchild(PDF, 249KB) transfers for restrictions. Transfers prior to February 16, 2021 do not fall under Proposition 19, read the filing instructions carefully before filing.
Interspousal and Registered Domestic Partners
Transfers between spouses or registered domestic partners does not create a reassessment. This includes former spouses after marriage as part of a property settlement agreement. No additional forms are necessary but our office will ask for proof of the relationship. This may include Divorce Decrees, Marriage Certificates, Death Certificates, or other documents.