Assembly BillIntroducedGovernment
AB 2091: Board of supervisors: debt collection.
What AB 2091 does, verified March 17, 2026
This bill aims to amend the existing law regarding local government debt collection. The current law allows a board of supervisors to assign delinquent unsecured taxes for collection after 90 days of being due and delinquent, only if the tax collector believes that seizing and selling the property of the assessee will not be effective. The proposed bill would eliminate this condition, allowing the board of supervisors to assign delinquent unsecured taxes for collection after 90 days without this specific consideration.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: Referred to Com. on L. GOV. (2026-03-16)Alert me
Author and sponsors
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| Mar. 16, 2026 | Referred to Com. on L. GOV. |
| Feb. 19, 2026 | From printer. May be heard in committee March 21. |
| Feb. 18, 2026 | Read first time. To print. |
Latest bill textIntroduced version, February 18, 2026 · 400 words
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.
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.
Text of AB 2091 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions