Download PDF BOE-502-A REV. Change of Ownership Report must be filed with each conveyance in the County.Fill Out the Preliminary Change of Ownership Report (PCOR). The PCOR is required when property changes hands, to update the tax records. Fill out the preliminary change of ownership report to properly transfer your California real estate into your living trust. Edit, sign, and share preliminary change of ownership report san bernardino online. In San Bernardino County, when completing the Preliminary Change of Ownership Report (PCOR), you may list a trust as the transferee. When Shareowner Services has completed the transfer of ownership in the stock issuer's records. • For shares held as a stock certificate: The date of the. Fill in the blank form formatted to comply with all recording and content requirements.