There is no charge for the Preliminary Change of Ownership Report (PCOR) if it is complete and accompanies the transfer document, or deed. Without a PCOR, there may be an additional fee of $20. PCOR forms are available at the county assessor's office, which is located at: 547 Market Street Suite 101 Colusa, CA 95932 Phone: (530) 458-0450
Documentary Transfer Tax
If there is a consideration, or anything of value, given in order to transfer real property, a documentary transfer tax may be due at the rate of $0.55 cents for each $500 (or fractional part thereof) when the net consideration or value exceeds $100. This rate is exclusive of the value of any lien or encumbrance remaining thereon at the time of the transfer.