Which option best expresses how PCOR relates to reassessment exclusions?

• A. PCOR informs only value for tax purposes.
• B. PCOR only checks for reassessment exclusions.
• C. PCOR provides both value information and reassessment exclusion checks.
• D. PCOR is unrelated to reassessment.

Answer: (C)

PCOR stands for Preliminary Change of Ownership Report. In California, when property is transferred, the county assessor uses the PCOR to gather information needed to determine property tax consequences. It provides value information for the assessor to consider and also flags whether any reassessment exclusions apply. This dual role helps decide if a property will be reassessed and whether exemptions (like certain family transfers or spousal transfers) apply. So it’s best described as providing both value information and reassessment exclusion checks. The other options miss one of these aspects or say it’s unrelated.