County Assessor and Tax Collector warn of false ‘1098-SR’ property tax claims targeting seniors

Deva Marie Proto, Sonoma County Clerk-Recorder-Assessor, and Erick Roeser, Sonoma County Auditor-Controller-Treasurer-Tax Collector, are warning seniors and other property owners about false online claims and scam calls urging them to file a so-called ‘Form 1098-SR’ to reduce or freeze property taxes or avoid school bonds. No such IRS form exists, and these messages are not legitimate.

 Key Facts

• There is no IRS Form ‘1098‑SR’. Videos and posts circulating online are false and instruct taxpayers to file a non‑existent federal form to reduce or freeze local property taxes or avoid school bonds.
• No federal laws cap or freeze property taxes for seniors. Property taxes are administered by state and local governments.
• County Assessor and Tax Collector offices do not request personal identification by phone, text, or email. Personal information is accepted only via official, signed forms.

What You Should Do

• Do not share personal information with callers, websites, or videos claiming to provide or process ‘1098‑SR’.
• Verify any property assessment exemption or tax relief claims directly with the Sonoma County Clerk-Recorder-Assessor.
• Report suspicious contacts to our office and, if money was requested or paid, to the California Department of Justice and local law enforcement.

Legitimate California Property Tax Programs (Not Related to Any Federal Form)

• Proposition 13 limits annual increases to a property’s assessed value; properties are reassessed to market value primarily upon change in ownership or new construction.
• Proposition 19 allows eligible homeowners (55+, severely disabled, or victims of wildfire/natural disaster) to transfer their base‑year value to a replacement primary residence, subject to requirements. More information at: https://sonomacounty.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor/assessor/real-property/tax-savings-(exemptions-prop-19-and-more)/exclusions/replacement-dwelling-exclusion
• Homeowners’ Exemption provides a $7,000 reduction in assessed value for an owner‑occupied principal residence; a one‑time claim is filed with the county assessor. More information at: https://sonomacounty.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor/assessor/real-property/tax-savings-(exemptions-prop-19-and-more)/exemptions/homeowners-exemption
• Property Tax Postponement (PTP) Program allows eligible seniors, blind, or disabled homeowners to postpone current‑year property taxes if income and equity criteria are met; a lien applies and repayment is required. More information at: https://www.sco.ca.gov/ardtax_prop_tax_postponement.html
• Certain qualified school district parcel taxes can be exempted for qualifying seniors through the school district. More information at: https://sonomacounty.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector/divisions/revenue-accounting/exemptions-and-assistance-programs/school-parcel-tax-exemptions

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Contact Information:

Deva Marie Proto
Sonoma County Clerk-Recorder-Assessor
(707) 565-1877
Deva.Proto@sonomacounty.gov

Erick Roeser
Sonoma County Auditor-Controller-Treasurer-Tax Collector
(707) 565-2281
TaxCollector@sonomacounty.gov