Bill Text: CA AB2091 | 2025-2026 | Regular Session | Introduced

California Assembly Bill 2091

CA State Legislature page for AB2091

Introduced

Bill Title: Board of supervisors: debt collection.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced) 2026-03-16 - Referred to Com. on L. GOV. [AB2091 Detail]

Download: California-2025-AB2091-Introduced.html

CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

Assembly Bill

No. 2091

Introduced by Assembly Member Johnson

February 18, 2026

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

LEGISLATIVE COUNSEL'S DIGEST

AB 2091, as introduced, Johnson. Board of supervisors: debt collection.

Existing law authorizes a board of supervisors, with the approval of the tax collector, to assign for purposes of collection any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent when, in the judgment of the tax collector, the remedy of collecting taxes due on unsecured property by seizure and sale of property belonging to the assessee will not be used by the tax collector, as specified.

This bill would delete the above-described condition related to the judgment and use of remedy by the tax collector for collecting delinquent unsecured taxes, as specified.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO

The people of the State of California do enact as follows:

SECTION 1.

Section 26220 of the Government Code is amended to read:

26220.

(a) The board of supervisors may, by a four-fifths vote of its members, assign for purposes of collection, under any terms and conditions that the board may prescribe, any or all delinquent bills, claims, and accounts, 30 days after the date upon which they are due and payable to the county, and any or all money judgments taken in the name of the county.

(b) The board of supervisors may, by a four-fifths vote of its members, and with the approval of the tax collector, assign for purposes of collection under such terms and conditions as the board may prescribe, any or all delinquent unsecured taxes 90 days after the date upon which they are due and ~~delinquentwhen, in the judgment of the tax collector, the remedy set forth in Section 2951 of the Revenue and Taxation Code will not be used by the tax collector.~~ delinquent.

(c) The board of supervisors may assign, for purposes of securing any financing of the same, any obligations arising out of any delinquent assessments or taxes levied on the secured roll by the county or any other political subdivision of the state. No assignment to a collection agency shall be made of obligations arising out of any delinquent assessments or taxes levied on the secured roll by the county or any other political subdivision of the state.