A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's Office where the property is located.

Please note, beginning April 1, 2010, a Transfer Tax Affidavit form must be completed and submitted when recording a gift deed.

You may also pick up a Preliminary Change of Ownership form from the Merced County Assessor Office or Merced County Recorder Office, both located at:
2222 M St.
Merced, CA 95340

This form may also be obtained from most title company offices.

The form is to be completed by the transferee (buyer) prior to transfer of subject property in accordance with Section 480.3 of the Revenue and Taxation Code.