← All California counties California trust recording

Orange County: recording your home into your living trust

The fees, forms and wording the Orange County recorder publishes for a deed into a revocable living trust, quoted from the county.

Orange County

What the county publishes

Recorder
Orange County Clerk-Recorder
Base recording fee
$12.00 first page, $3.00 each added page
$75 SB2 fee
$75 unless an exemption is declared on the deed or a cover page. The county’s own schedule lists it “per title”.
E-recording
Offered
PCOR
$20 added if the PCOR is missing
Office
24031 El Toro Road, Suite 150 & 160, Laguna Hills, CA 92653 (Suite 160: real property document recordings)
222 S. Harbor Blvd., Ste. 110A & 110B, Anaheim, CA 92805 (Suite 110B: real property document recordings)

The fee schedule, in the county’s words

“Standard first page, one side 8 ½” x 11” (per title) $ 12.00 ... Each additional standard page $ 3.00”

County source

The $75 SB2 fee, in the county’s words

“SB 2 Fee $ 75.00 (per title pursuant to Senate Bill 2, unless expressly exempt under GC 27388.1 (a)(1) or (a)(2). ... Documents must be labeled “Exempt” with a valid exemption on the face of the document, or on a cover page, prior to submitting for recording)”

County source

The Preliminary Change of Ownership Report

“A completed Preliminary Change of Ownership Report must be completed and submitted when recording documents affecting a change in the ownership of real property.”

County source

“Change of Ownership $ 20.00 (applies when recording a change of ownership without a Preliminary Change of Ownership Report)”

County source
The $75 question

Do I pay the SB2 fee recording into my trust?

Yes, $75 per parcel, unless the deed is exempt and the exemption is declared on it. For a home you live in, the exemption that can apply is Gov. Code 27388.1(a)(2)(B), a transfer of real property that is a residential dwelling to an owner-occupier. The statute does not define 'owner-occupier,' so whether a deed into your own trust qualifies is decided when the deed is prepared.

Statewide rules that apply in Orange County

Property tax: the revocable trust exclusion

Change in ownership exclusion for trusts, Revenue and Taxation Code section 62(d)

"Any transfer by the trustor, or by the trustor’s spouse or registered domestic partner, or by both, into a trust for so long as" ... "(1) the transferor is the present beneficiary of the trust, or (2) the trust is revocable". Section 62 opens with: "Change in ownership shall not include:"

Official text

Property tax: State Board of Equalization Rule 462.160

Property Tax Rule 462.160, subdivision (b)(2)

“(b) EXCEPTIONS. The following transfers do not constitute changes in ownership:” ... “(2) Revocable Trusts. The transfer of real property or an ownership interest in a legal entity holding an interest in real property by the trustor to a trust which is revocable by the trustor. However, a change in ownership does occur at the time the revocable trust becomes irrevocable unless the trustor-transferor remains or becomes the sole present beneficiary or unless otherwise excluded from change in ownership.”

Official text

The PCOR and the $20 fee

Preliminary Change of Ownership Report, Revenue and Taxation Code section 480.3(b)

"If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20)."

Official text

Quoted from Orange County and California government sources, checked November 1, 2026. Legal information, not legal advice for a specific property. The Flaig Law Firm, APC, Donald W. Flaig, Esq., 5707 Corsa Avenue, Suite 104, Westlake Village, CA 91362.

Your home, in your trust.

The Flaig Law Firm prepares the deed that moves your home into your living trust, with the transfer tax statement, the SB2 declaration and the PCOR, and records it with the recorder in the county where your home sits.