Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Change in Ownership

All properties are required to be reassessed as of the date of Change in Ownership.  Certain exclusions from reassessment may apply, therefore avoiding an increase in your property taxes.

Our office reviews all recorded deeds to determine which properties require reappraisal under the law. Our office may also discover changes in ownership through other means, such as taxpayer self-reporting, review of building permits, field inspections or newspapers.

Notify the Office of the Assessor-Recorder of any Changes in Ownership.

Property Owners must notify the Assessor of any changes in ownership as soon as possible to avoid potential interest charges or other penalties. California law provides that the assessor must assess as many as eight years prior if there is a failure to file the change in ownership statement.

The statute of limitations provides that the Assessor must reassess as many as eight (8) prior assessment years due to failure to file the Change in Ownership statement.

Owners of any property that has had changed in ownership (except by death of an owner) must file a Preliminary Change in Ownership Report (PCOR) when the transfer is recorded. Or if un-recorded, a Change in Ownership Statement within the prescribed time limits from the date of transfer. Failure to notify the Assessor may result in the assessment of failure-to-file penalties.

If the change in ownership was the result of a death, the law requires that the Death of Real Property Owner form be filed with the Assessor within 150 days from the date of death.