Los Angeles County Assessor Jeff Prang, Treasurer and Tax Collector Elizabeth Buenrostro Ginsberg, Auditor-Controller Oscar Valdez, and Department of Consumer and Business Affairs Director Rafael Carbajal issued a warning on September 3, 2026, about a property tax scam circulating through social media, online videos, and telephone solicitations. The fraudulent claims tell homeowners they can reduce or freeze their property taxes by filing a supposed federal IRS “Form 1098-SR”—a form that does not exist.
The scam reportedly promotes a supposed federal program that can freeze property taxes for seniors, reduce property tax bills, or allow homeowners to avoid certain local taxes or school bonds. Officials warn that scams targeting homeowners can result in financial losses and identity theft, with scammers constantly adapting their tactics and targeting seniors and homeowners because of the financial value associated with their homes.
This alert comes as similar warnings have been issued by Ventura County and other California jurisdictions, signaling a widespread fraud campaign aimed at vulnerable property owners seeking legitimate tax relief.
The scam
How the fake Form 1098-SR scheme works
Fraudsters are using official-sounding language to convince homeowners a federal program can cut their property taxes.
The scam spreads through social media, online videos and phone calls, falsely promising homeowners they can freeze or reduce their property taxes, or avoid local taxes and school bonds, by filing a supposed IRS “Form 1098-SR.” Property taxes in California are set by state law and administered locally, and the federal government has no authority to cap, freeze or reduce local property tax assessments.
“This is exactly the kind of misinformation that can be particularly harmful to seniors and homeowners who are looking for legitimate ways to reduce their property tax burden,” Los Angeles County Assessor Jeff Prang said. “California does have legitimate property tax relief programs, but homeowners should verify information with the appropriate government agency before providing personal information or paying anyone for assistance.”
Los Angeles County Treasurer and Tax Collector Elizabeth Buenrostro Ginsberg warned that scammers often manufacture urgency to pressure victims into acting quickly: “Property tax scams often try to create a sense of urgency or use official-sounding language to convince taxpayers that they must act immediately.”
Red flags to watch for
Unsolicited contact: Phone calls, texts, social media messages, or emails you didn’t request about property tax “relief” programs. Fake federal forms: Any claim that a federal IRS form can reduce, freeze, or eliminate local property taxes. Pressure tactics: Urgent language demanding immediate action or payment. Requests for personal information: Asking for Social Security numbers, bank account details, or payment before verifying your identity through official channels. The full warning is posted on the Los Angeles County official website.
The facts
Why this scam is completely false
No federal program or IRS form controls local property taxes anywhere in the United States.
Property taxes in California are governed by state law and administered locally—the federal government does not determine, cap, or freeze local property tax assessments. The IRS does have legitimate 1098 forms (such as Form 1098 for mortgage interest and Form 1098-T for education expenses), but there is no Form 1098-SR of any kind.
Ventura County officials issued a similar warning, noting that scam victims have been tricked into giving up personal information, and emphasizing there is no federal law that caps or freezes property taxes for seniors because property taxes are administered by state and local governments.
In California, property tax rates and assessments are controlled by Proposition 13 (passed in 1978) and subsequent state laws. Three separate county agencies handle property taxes: the Office of the Assessor determines the assessed value of taxable property and administers qualifying exemptions; the Auditor-Controller calculates property tax rates and amounts and allocates revenue; and the Treasurer and Tax Collector issues property tax bills and collects payments. None of these agencies coordinate with or receive direction from federal tax authorities on assessment values or rates.
How California property taxes actually work
Proposition 13 generally limits annual increases in a property’s assessed value to no more than 2 percent, except when there is a change in ownership, new construction or another event requiring reassessment under state law. Your property tax bill is calculated by multiplying your assessed value by the local tax rate (typically around 1% plus voter-approved bonds and assessments). No federal agency—not the IRS, not any other department—has any role in setting, capping, or freezing your local property tax. If you have questions about your California property tax, contact your county assessor or tax collector directly, not a federal agency.
Legitimate help
Real California property tax relief programs
Several state and local programs do offer property tax savings—but none involve a federal form.
California homeowners worried about property taxes do have options, but they must go through official county and state channels. Here are the legitimate programs county officials highlighted in their warning:
Homeowners’ Exemption: Provides a $7,000 reduction in assessed value for an owner-occupied principal residence. You must file a one-time claim with your county assessor. This is the most common property tax break and is available to any California homeowner who lives in their property as their primary residence.
Proposition 19 (2021): Allows eligible homeowners who are age 55 or older, severely disabled, or victims of wildfire or other natural disasters to transfer their taxable base-year value to a replacement principal residence, subject to eligibility requirements. This program helps older homeowners and disaster victims avoid a large property tax increase when they move. Learn more about California’s homebuyer programs and tax rules.
Property Tax Postponement Program: A program administered by the California State Controller that allows certain eligible seniors and blind or disabled homeowners who meet income, equity and other requirements to postpone payment of current-year property taxes—though the postponed taxes must ultimately be repaid and a lien is placed on the property. Applications may be submitted between October 1 and February 10 each year; contact the PTP team at (800) 952-5661 to have an application mailed to you. Applicants must be at least 62 years of age, or blind, or disabled, and have a total household income of $55,181 or less.
Disabled Veterans’ Exemption: Provides property tax relief for qualifying disabled veterans and, under certain circumstances, their surviving spouses. The exemption amount depends on the veteran’s disability rating and household income.
Where to get help
Every California county has an assessor’s office that can explain your eligibility for exemptions and relief programs at no charge. In Los Angeles County, contact the Assessor at (213) 974-3211, the Treasurer and Tax Collector at (213) 974-2111, or visit their websites. Never pay a third party to file exemption claims you can submit yourself for free. If you’re looking for ways to afford a home despite high property taxes, explore down payment assistance and affordability programs and mortgage options that fit your budget.
Protect yourself
What to do if you’re targeted
Don’t engage with suspicious solicitations—and report scams to help protect others.
Residents who believe they have received a fraudulent solicitation should not provide personal or financial information and should not send money; those who believe they have been victimized should contact law enforcement and report the matter to the appropriate consumer protection authorities.
“Before making a payment or providing financial information in response to an unsolicited communication, taxpayers should verify the information directly with an official government source,” Treasurer Buenrostro Ginsberg said. If you receive a call, email, text, or social media message about property tax relief, hang up or delete it. Then contact your county assessor or tax collector directly using a phone number or website you look up yourself—not one provided in the suspicious message.
If you’ve been scammed: Report the incident to your local law enforcement agency, and report all scams to the Federal Trade Commission (FTC) at (877) 382-4357 and the California Attorney General’s Office at (800) 952-5225. You can also file a complaint online at ReportFraud.ftc.gov. In Los Angeles County, contact the Department of Consumer and Business Affairs for assistance.
Protect your information: Never give out your Social Security number, bank account details, credit card numbers, or property information in response to an unsolicited contact. Scammers can use this information not only to steal money directly but also to commit identity theft, open fraudulent accounts, or file fake tax returns in your name. For buyers navigating the home purchase process, understanding the closing timeline and how to evaluate offers can help you avoid other types of real estate fraud.
Seniors are prime targets
Scammers specifically target older homeowners because they often have substantial home equity, may be on fixed incomes and worried about expenses, and can be more trusting of official-sounding communications. If you have elderly family members or neighbors who own homes, share this warning with them. Scammers are skilled at creating urgency and confusion—a simple conversation about what’s real and what’s fake can prevent a financial disaster. Many first-time buyers and buyers with limited savings also fall victim to real estate and mortgage scams; staying informed is the best defense.
Quick answers
Property tax scam: common questions
Is there really an IRS Form 1098-SR that can reduce my property taxes?
No. No such IRS form or federal property tax relief program exists. The IRS does issue various 1098 forms (for mortgage interest, student loan interest, and tuition), but there is no Form 1098-SR. Property taxes are controlled by state and local governments, not the federal government. Any solicitation claiming you can file a federal form to freeze or reduce your property taxes is a scam.
Can the federal government freeze or cap my local property taxes?
No. The federal government does not determine, cap, or freeze local property tax assessments. Property taxes in California are governed by state law and administered locally. Your property tax is calculated based on your county assessor’s valuation and the tax rate set by state law (Proposition 13) and local voter-approved measures. Federal agencies have no role in this process.
What should I do if I receive a call or message about Form 1098-SR?
Do not respond, do not click any links, and do not provide any personal or financial information. County officials caution property owners against responding to unsolicited demands for payment or personal information, warning that “property tax scams often try to create a sense of urgency or use official-sounding language to convince taxpayers that they must act immediately.” Hang up or delete the message, then contact your county tax collector directly if you have questions about your property taxes.
Are there any legitimate programs to reduce my California property taxes?
Yes. The Homeowners’ Exemption provides a $7,000 reduction in assessed value for an owner-occupied principal residence. Proposition 19 allows eligible homeowners who are age 55 or older, severely disabled, or victims of wildfire or other natural disasters to transfer their taxable base-year value to a replacement principal residence. The Property Tax Postponement Program administered by the California State Controller allows certain eligible seniors and blind or disabled homeowners to postpone payment of current-year property taxes. Contact your county assessor to learn which programs you qualify for.
I already gave my information to someone claiming to offer this program. What should I do?
Do not provide any additional personal or financial information and do not send money; contact law enforcement and report the matter to the appropriate consumer protection authorities. Report all scams to the Federal Trade Commission (FTC) at (877) 382-4357 and the California Attorney General’s Office at (800) 952-5225. Monitor your bank accounts and credit reports closely for signs of identity theft or unauthorized transactions. Consider placing a fraud alert or credit freeze with the three major credit bureaus.
Who do I contact if I have questions about my actual property tax bill?
Contact your county tax collector or assessor directly using contact information you find on your official tax bill or the county’s website—not contact information provided in an unsolicited message. In Los Angeles County, the Treasurer and Tax Collector can be reached at (213) 974-2111, and you can pay property taxes securely online at propertytax.lacounty.gov. Los Angeles County property owners can obtain official property tax information through the County’s Assessor, Auditor-Controller and the Treasurer and Tax Collector.