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one of the documents that tends to be overlooked by a buyer of a California real property purchase transaction is the preliminary change of ownership report perhaps it is because it has two pages of questions that need to be answered and many find it distracting or boring or have a hard time reading through it but this form is particularly important because how clearly and completely you fill it out will affect how your future property taxes will be assessed this is Juliana - and I want to make your life easier with this video it can be viewed by itself or after my video and cut on California's property tax assessments having a general idea of what is asked and why can only help you maintain the correct tax valuation on your property exactly like the name of the form the preliminary change of ownership is given to a buyer through the escrow transaction so that it provides preliminary notification to the County Assessor's Office with an idea of the transfer of ownership and the value yes it does deal with how your property taxes are calculated and this form is put out by the State Board of Equalization which is one of the collection arms of California's revenue and Taxation code and it is filed with the ownership when it is being transferred this form is also used to collect data on the real estate transactions that is happening within the county so there's four types of data that is gathered one who are the parties the transfer or the transferee the buyer the seller what is the value of the transfer which is usually per the purchased agreement or the escrow instructions is there a homeowner's exemption that the property qualifies for because this is going to be your principal residence and number four if there should be no reassessment for the existing property taxes why not so based on this information the tax assessor's will reassess the taxes here's the form page one on the top it asks you for the buyer transferees name and mailing address it asks you for the Assessors parcel number the number that is a tot assigned to the property taxes I'm sorry this number that is assigned to the property itself and then the sellers name the physical location or the street address of the property and you must answer the question whether or not this is going to be your principal residence or and/or if you are a disabled veteran it will also ask you for your for your address in order to mail the property tax bill to on the bottom of this page is going to be the transfer information now this is going to ask you questions if you have a transfer that is excluded from this reassessment and such exemptions can be found in my transfer tax exemption list in the video description below so here are some of the common ones the property is sold between or is being transferred between the spouses it is transferred between the parents and the children it is a transfer because the one of the people passed away and it is a replacement of a principal residence by somebody who is 55 years or older maybe the transfer is because you're correcting a person's name due to marriage or divorce or this is a transfer to the revocable trust finally if this is a transfer between an individual and a corporate entity in which both parties owned the same proportionate interest that could be an exemption 2 on page 2 you will see that they're going to ask you for the actual transfer information is a purchase is this a gift was only a part of the interest transferred it will also ask you for the total purchase price if there's a loan on it how much of the loan what is the interest rate in the terms if there's a second loan on it it will ask you with the same information on the bottom of that page it will ask you for the type of property is it a single-family multiple-family condo or commercial it will also ask you whether or not this property's going to provide rental income for you and what was the condition of the property at the sale so everything you complete will be figured into the reassessment many transferees or buyers as I said have no patience to complete the form but not completing it does not invalidate the assessment it just makes it more difficult for the County Assessor's Office so if there's something you did not complete correctly or if they have a question on they will contact you directly if you give them their name and your phone number now if a form is not completed at all and attached to the grant deed then the recorders office is going to have the right to assess a twenty dollar extra charge to the recording fee and the story doesn't end there if you do not send this form back they can within six weeks after the closing send you a change of ownership form many people will receive this in the mail and because it's another two-page legal-sized form which looks just like the PCOR that they completed they tend to disregard it or even just to throw it away and that would be a very bad move because there's a new law that passed in 2011 that says that if a mailed request for the change of ownership form is not returned within 90 days the transferee is to be subject to a huge penalty now if this happens to be the principal residence then the penalty is ten percent of the new base year value up to five thousand dollars meaning that if you purchased it at the base value of five hundred thousand times ten percent it's five thousand dollars but if this does not apply to a property that is not going to be your principal residence then the maximum is going to be twenty thousand so let me summarize this for you why are these two forms important number one because they alert the taxing agency on how to assess the taxes assigned to your property number two do not let the assessor's office assign their own value because they didn't get your form their assigned value could be much higher than what was paid for and the number three important reason is that if this ownership transfer was not due to a sale then it shouldn't be reassessed and if that's the case you need to complete part one on page one completely so if this was a transfer between the spouse to a trust or between parents and children you can be exempt from this and they would need to know it on the form so the next time you get a preliminary change of ownership form or a change of ownership form don't disregard it and don't throw it away instead take a moment to read through the form and complete it correctly because your property taxes may be placed on the line but what you do or do not do so be in control of your tax destiny for more information on the topics I listed above please go to my video description below for the links my t-shirt of the day for this session I am wearing my Lisbon t-shirt I live there for me number of years and the country and its people will always have a very special place in my heart I hope that this video has taken out the confusion of the PCOR form and has made it easier for you to complete and to understand how one particular part of the escrow process works so you see that form really is not so bad when it's broken down this way be sure you click on the like and subscribe buttons below this is Juliana - and thank you for watching I shall see you in the next video

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How do I sign a text file with a text editor? How do I convert an .rtf, .otf, or .woff file to a proper .doc format? How do I edit an .doc file using an application like MS Word? How do I save an .doc or .rtf file in Adobe Illustrator format? Can I import a .doc, .rtf, or .otf file in Microsoft Publisher? How do I convert WordPerfect (.doc), MS Word (.doc), OpenOffice/LibreOffice/Adobe Acrobat (.odt). How do I import a file using MS Outlook? How do I import a Microsoft Office Document? I'm having trouble saving a document (how do I find a particular document in the archive? what does that mean? what does it mean to add something to a file or folder in Exchange? I'm having problems saving documents in Microsoft Office, is there any way I can export or save these documents? If so, what settings would make the file most helpful to me? I'm having problems saving a file in Microsoft Office (Exchange). Is it possible to find out how a file is saved? I'm trying to get a document to print but cannot find the printer I want to use. How do I set up the printer and find it on the network? Do you have a tool that shows me which Exchange servers can access the Exchange Online folder structure? What are the differences between the Exchange 2003, Exchange 2004, Exchange 2007, Exchange 2010 and Exchange 2013? Can you describe the differences between the three Exchange Server versions? If an Exchange user has multiple email addresses, how can I change their email...

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1) Use the "e-filed" button on the Taxpayer Center, and follow the instructions to complete your return. OR 2) Click on the "File e-Form" button (on the Taxpayer Center home page) to use the IRS e-file application. The Taxpayer Center provides you with the following instructions to complete your electronic return: 1. You will receive instructions on an e-form that allows you to electronically file your return. 2. Please ensure that the name you wish to use on the tax return that you will submit has been entered correctly. 3. Once you click on "Submit" the return will be automatically completed. You will need to verify the information entered before submitting the return to the IRS. 4. If your tax return request is accepted it will be mailed to you. You may also call 855-829-4876 to have your return mailed to you. 5. You can view or print your electronic return by completing the Electronic Return Package (e-file) application, available 24 hours a day, 7 days a week through our website. The Electronic Return Package (e-file) application allows you to: • Enter your personal information. • View and check the status of the information you entered. • Upload a PDF file containing all of your information and any attachments. • Save the form online for future use. Once you have completed your e-form to electronically file your tax return, you will receive your return by e-mail. Once we have received your return, we will forward it to the IRS. The tax return must be p...