About
The Change in Ownership Division of the Assessor's office reviews property records to keep ownership information up to date for property tax purposes. When deeds and other property documents are recorded, they are reviewed by assessor staff to update ownership records and determine if each transfer will be assessed.
This division also reviews applications for reassessment exclusions. Applications are approved or denied based on state law.
Please note that:
- Assessor's records are for property tax assessment only. They do not guarantee legal ownership (title).
- Our staff cannot give legal advice. We are not attorneys.
Common topics
Frequently asked questions
When a property changes ownership, the assessed value may change. This can lead to changes to your property taxes. Some transfers may qualify for full or partial exclusion from reassessment. These include certain transfers:
- between spouses or state-registered domestic partners;
- between parents and children or grandparents and grandchildren.
Whether an exclusion applies depends on the specific situation and state law.
The names on your property tax bill and in the Assessor’s records come from the most recent recorded deed.
To update a name, you must:
- Record a new deed with the Marin County Recorder’s Office.
- Submit a Preliminary Change in Ownership Report when you record the deed.
By law, our staff cannot give legal advice. This includes helping you choose or fill out forms. We recommend talking with an attorney before recording any documents that affect property ownership.
No. California law prohibits government employees from:
- Providing legal advice;
- Telling you exactly which forms to complete;
- Helping you fill out forms or other legal documents.
If you need help with documents that affect property ownership, we strongly recommend contacting a title company or speaking with an attorney.
To update the mailing address we use for your property, fill out a Change of Mailing Address Form.
State law requires a Preliminary Change in Ownership Report (PCOR) to be filed when you record a property sale or transfer. This form is used only for property appraisal purposes. It is confidential and will not be shared with the public.
If you don’t file this form at the time of recording, you’ll be charged a $20 fee and our office will send a follow-up form to collect the required information.
Yes. Recording a document that transfers property title may trigger a reassessment, even if no money is exchanged. The California Revenue and Taxation Code sections 60 through 69.5 explain how ownership changes are assessed. These laws can be complex. We strongly recommend speaking with a real estate attorney or title company before recording any document that may affect property ownership.
Not usually. Adding your spouse or state-registered domestic partner to the title of your property does not cause a reassessment under most circumstances.