• Fill out Preliminary Change of Ownership Report (PCOR) form from the AC Assessor's Office. • Record deed and file PCOR.There is no charge for the Preliminary Change of Ownership Report (PCOR) if it is complete and accompanies the transfer document. Below you will find information about the services we offer and addresses to our Oakland and Tri-Valley office locations. Have you recently noticed an error on a deed that needs correction? In this section, you can find information and answers to the following questions: 1. This information assists the Assessor in determining whether there is a change in ownership; and if so, the fair market value of the property. Enter the amount of the First Deed of Trust, if any. Check all the applicable boxes, and complete the information requested. 1. What is a Living Trust?