AB 2091 amends Section 26220 of the Government Code to change how counties may assign delinquent unsecured taxes for collection. The bill deletes a specific statutory condition that tied assignment to the tax collector’s judgment that the statutory seizure-and-sale remedy under Revenue and Taxation Code Section 2951 would not be used.
In practice, the amendment widens the circumstances under which a county board—subject to a four-fifths vote and the tax collector’s approval—can outsource collection of unsecured tax debts 90 days after they become delinquent. That shift affects county tax strategy, third-party collectors, and taxpayers with unsecured liabilities because it makes statutory outsourcing easier even when traditional enforcement tools could theoretically remain available.
At a Glance
What It Does
The bill removes the clause requiring that assignment of delinquent unsecured taxes occur only when the tax collector determines the seizure-and-sale remedy in Section 2951 won't be used. Assignment still requires a four-fifths board vote and the tax collector’s approval and applies to unsecured taxes 90 days after delinquency.
Who It Affects
County boards of supervisors, county tax collectors, private collection agencies that handle tax receivables, and individuals or entities owing unsecured property taxes in California are directly affected.
Why It Matters
By loosening the statutory constraint, counties gain more practical latitude to outsource unsecured-tax collection, which can change local collection tactics, fiscal recoveries, and the exposure of taxpayers to private-collection practices.
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What This Bill Actually Does
Currently, Government Code Section 26220 lets a county board assign various delinquent county claims and money judgments for collection, and it separately allows assignment of delinquent unsecured taxes after 90 days—but only when the tax collector judges that the seizure-and-sale remedy in Revenue and Taxation Code Section 2951 will not be used. AB 2091 removes that latter qualification.
Under the amended text, the board can assign delinquent unsecured taxes 90 days after they are due with a four-fifths vote and the tax collector’s approval, without needing the explicit finding that the county will not pursue Section 2951 remedies.
The statute still calls for a supermajority (four-fifths) board vote and retains the tax collector’s approval as a gate. The bill does not change the 30-day rule for assigning other delinquent county bills, nor does it alter the prohibition on assigning secured-roll obligations to collection agencies.
It therefore narrows one statutory limit while leaving other procedural safeguards intact.Operationally, the change reduces an explicit statutory constraint on when outsourcing can occur, which may prompt counties to revise collection policies or increase the volume of assignments to private collectors. Because the tax collector’s approval remains a requirement, the amendment shifts bargaining power and administrative practice rather than completely removing county-level oversight.That shift raises predictable implementation questions: how counties document approval, whether assignment can proceed in parallel with seizure-and-sale efforts, and whether contracts with collectors will permit the same remedies that a tax collector has under state law.
The statute does not add notices, fee limits, or new consumer protections related to private collection, so counties and their counsel will need to consider contract language and local ordinance changes if they want to limit collector conduct.
The Five Things You Need to Know
The bill deletes the statutory phrase that made assignment of delinquent unsecured taxes contingent on the tax collector’s judgment that the Section 2951 seizure-and-sale remedy would not be used.
Assignment of delinquent unsecured taxes still requires a four-fifths vote of the board of supervisors and the tax collector’s approval, and it applies 90 days after the tax becomes delinquent.
Section 26220(a) (unchanged) lets the board assign other county bills, claims, and money judgments 30 days after they are due, under terms the board prescribes.
Section 26220(c) continues to allow assignment of obligations for securing financing of delinquent secured-roll assessments or taxes, while explicitly barring assignment of secured-roll obligations to collection agencies.
The bill changes statutory scope of outsourcing but does not add procedural protections (like notice requirements or fee caps) for taxpayers whose unsecured tax debts are assigned to private collectors.
Section-by-Section Breakdown
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Assignment of general delinquent county claims after 30 days
Subsection (a) authorizes the board, by a four-fifths vote, to assign delinquent county bills, claims, accounts, and money judgments 30 days after they are due. Practically, this is the statute’s broad delegation that lets counties package and outsource ordinary receivables or pursue outside collection under board-determined terms. Counties already rely on this language for contracts that recover non-tax debts; nothing in AB 2091 alters the 30-day trigger or the supermajority requirement for these nongovernmental receivables.
Unsecured tax assignment: removal of the "no-seizure" condition
Subsection (b) covers delinquent unsecured taxes and is the provision AB 2091 modifies. Before the amendment, assignment for collection required not only a four-fifths board vote and the tax collector’s approval but also an express finding by the tax collector that the seizure-and-sale remedy under Revenue and Taxation Code Section 2951 would not be used. The bill eliminates that explicit finding. The surviving procedural controls are the timing (90 days after delinquency), the board’s supermajority vote, and the tax collector’s approval. The removal removes an enumerated limitation on outsourcing, although the approval requirement still provides administrative discretion that counties will likely need to document in policy or contract terms.
Financing and secured-roll restrictions
Subsection (c) permits assignment of obligations to secure financing for delinquent assessments or taxes on the secured roll, but it expressly forbids assigning secured-roll obligations to collection agencies. That distinction protects the secured-roll process—where the primary remedy is lien-based and tied to property sales—while allowing counties to use assignments for financing. AB 2091 leaves this carve-out intact, so counties can still securitize or assign secured-roll receivables for financing purposes but cannot farm them out to private collectors for ordinary collection activity.
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Explore Government in Codify Search →Who Benefits and Who Bears the Cost
Every bill creates winners and losers. Here's who stands to gain and who bears the cost.
Who Benefits
- Boards of supervisors and county finance officers — gain clearer statutory latitude to outsource unsecured-tax collection and to use assignment as a tool without needing the specific 'no-seizure' finding.
- Private collection agencies and firms specializing in tax receivables — face an expanded potential market because counties could assign a broader set of unsecured-tax accounts for outside collection.
- County treasurers and general funds — may see improved or accelerated cash recovery if counties increase outsourcing and collection performance improves under private contracts.
Who Bears the Cost
- Taxpayers with unsecured property-tax liabilities — may face increased contact from private collectors and potential collection fees or aggressive collection tactics absent new statutory limits.
- County tax collector offices — could bear coordination burdens, recordkeeping duties, and political risk when approving assignments or defending decisions to outsource enforcement.
- Local legal aid organizations and courts — could see higher demand for debt-defense services and litigation if private collection practices increase disputes over amounts, fees, or enforcement methods.
Key Issues
The Core Tension
The central dilemma is between giving counties more operational flexibility to recover revenue quickly (and potentially improve collections) and preserving taxpayer protections and predictable public enforcement procedures; AB 2091 loosens a statutory restriction without creating parallel safeguards, forcing counties to choose between revenue recovery and protection from private-collection risks.
The amendment removes a bright-line statutory limit but leaves significant practical discretion in place. Tax collector approval remains a statutory gate, so whether the change materially alters county practice depends on how often tax collectors previously relied on the deleted finding to block assignments.
Counties that already outsourced widely may see little change; those that used the finding as a conservative brake may now revisit policies.
The bill does not address contractual safeguards, notice protocols, or fee limitations for assigned accounts. That omission transfers the important policy choices—about what private collectors may do, what charges they may add, and how taxpayers are notified—to county procurement and contract terms.
It also raises questions about interplay with Revenue and Taxation Code Section 2951: the statute does not specify whether assignment precludes concurrent use of statutory seizure remedies, nor does it clarify liability if a private collector’s actions overlap with statutory enforcement steps. Those ambiguities could produce litigation or require regulatory guidance.
Finally, AB 2091 creates potential fiscal and reputational trade-offs. Outsourcing can boost recoveries but may increase disputes and complaints; counties must weigh short-term revenue gains against administrative costs, oversight needs, and constituent backlash.
Implementation will hinge on how counties define 'approval' in practice and on the specific terms they negotiate with private collectors.
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