Fill Out the Preliminary Change of Ownership Report (PCOR)​​ You can download a Sacramento version of the PCOR from Cal Assessor e-Forms. Download PDF BOE-502-A REV.Do I have to fill it out? Change of Ownership Report must be filed with each conveyance in the County. Recorder's office for the county where the property is located. The two most common documents used to transfer ownership are the Grant Deed and Quit Claim Deed. Please explain any special terms, seller concessions, financing, and any other information (e.g. , buyer assumed the existing loan balance) that. A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's office for the county where the property is located. One potential solution is to recapitalize the business into voting and nonvoting shares.