California Assembly Bill AB2091

California 2025-2026 Regular Session

• Introduced: 2/18/26
• Refer: 3/16/26

Caption

An act to amend Section 26220 of the Government Code, relating to local government.

Summary

AB 2091 would amend Government Code Section 26220 to change when a county board of supervisors may assign delinquent unsecured taxes for collection. Under current law, a board may do so, with approval of the tax collector, only after the taxes are 90 days delinquent and when the tax collector determines that the remedy of seizure and sale of the assessee’s property will not be used. The bill would delete that additional condition tied to the tax collector’s judgment and the nonuse of the seizure-and-sale remedy. The measure leaves intact the board’s existing authority to assign delinquent bills, claims, accounts, and money judgments, as well as the requirement of a four-fifths vote and tax collector approval for delinquent unsecured taxes. It also does not alter the separate rules governing secured-roll taxes and assessments. In practical terms, the bill would make it easier for counties to refer certain delinquent unsecured tax accounts to collection processes without first making the current statutory finding about the tax collector’s intended use of enforcement remedies.

Impact

AB 2091 would narrow and simplify one condition in Government Code Section 26220(b) governing county collection of delinquent unsecured taxes. By removing the language that ties assignment authority to the tax collector’s judgment about whether the seizure-and-sale remedy in Revenue and Taxation Code Section 2951 will be used, the bill would give boards of supervisors more flexibility to assign these delinquent accounts for collection after they are 90 days delinquent, subject to the existing four-fifths vote and tax collector approval. The bill would not change the treatment of delinquent secured-roll taxes or other county debts under the same section.

Sentiment

Based on the available record, the bill appears to be a technical local-government measure with no recorded opposition or committee debate in the materials provided. Its digest shows a majority key vote and no fiscal or appropriation designation, suggesting it is not a major budgetary or policy overhaul. The absence of votes and transcripts indicates no documented controversy at this stage, and the bill was simply referred to the Assembly Local Government Committee.

Contention

The main substantive issue is the removal of the current statutory safeguard that conditions assignment of delinquent unsecured taxes on the tax collector’s judgment that seizure and sale will not be used. Supporters would likely view this as an administrative streamlining measure that gives counties more flexibility in debt collection. Any concern would likely come from those who prefer to preserve the tax collector’s discretion and the existing threshold before accounts are sent to collection agencies, but no specific opposition is reflected in the provided materials.