When real property is transferred, the new owner (buyer) must complete and file a Preliminary Change of Ownership Report with the County Recorder’s Office in the county where the property is located (Revenue and Taxation Code §480.3).
Please click below to download the form(s):
Preliminary Change of Ownership
PCOR Report
Preliminary Change of Ownership (Spanish)
For information purposes only
Tulare County Assessor
221 S. Mooney Blvd, Rm 102E
Visalia, CA 93291
(559) 636-5100