Get general information about the election, news coverage, an interactive ballot guide and results on election day.
What does a Treasurer-Tax Collector do?
The San Diego County Treasurer-Tax Collector (SDTTC) is an elected official responsible for collecting over $9.1 billion in annual property taxes from nearly 1 million parcels, managing a $10–$19 billion investment pool for local agencies, and collecting transient occupancy taxes. The office acts as the county's banker, ensuring revenue is collected, invested, and distributed to fund local schools, cities, and special districts.
What does a Treasurer-Tax Collector get paid?
The annual salary, according to the County of San Diego, is $278,382.
The candidates
| Joel Anderson |
Party: Republican
Professional background: Anderson said his "degree is in finance and my professional background includes managing my own small business with over 70 employees." In addition, Anderson was a state senator from 2010-2019, and served in the state assembly from 2007-2009. Anderson authored Assembly Bill 221 requiring California Public Employees' Retirement System and the California State Teachers' Retirement System to divest from companies doing business in Iran.
Top three goals for the office:
The goals below were provided via email by the candidate.
Professional background: Anderson said his "degree is in finance and my professional background includes managing my own small business with over 70 employees." In addition, Anderson was a state senator from 2010-2019, and served in the state assembly from 2007-2009. Anderson authored Assembly Bill 221 requiring California Public Employees' Retirement System and the California State Teachers' Retirement System to divest from companies doing business in Iran.
Top three goals for the office:
The goals below were provided via email by the candidate.
- There should be an immediate review of the trash taxes, excessive utility and junk fees from being collected on your property tax bill. Far too many residents have seen these “hidden” fees added to their bill for years without any accountability. Nobody should lose their home because they didn’t pay their trash taxes on their property tax bill.
- We also need to stop the Treasurer-Tax Collector’s Office from weaponizing our tax bills with unwarranted, excessive penalties and fees they use to profit off the backs of working families. Additionally, we should expand homeowner and rental assistance programs, which protects at-risk seniors from becoming homeless.
- Finally, performance standards ensuring more transparency and accountability must be set for the TTC office eliminating endless phone wait times, confusing notices, incorrect tax bills, delayed refunds, and bureaucratic runaround.
- Deputy Sheriffs’ Association
- International Brotherhood of Electrical Workers Local 569
- Peace Officers Research Association of California
- The Howard Jarvis Taxpayers Association – Protectors of Prop. 13
- San Diego City Fire Fighters IAFF Local 145, CAL FIRE Firefighters of Local #2881
- Southwestern Carpenters Local 619
- United Domestic Workers AFSCME 3930
Total raised: $37,850
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: $25,000 were lent to the campaign by the candidate
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
- Visit the portal and select "Search by ballot item" on the left column menu
- Select "Election Type: Primary" and "Election Date: 6/2/2026." Use the "Ballot Item" dropdown to select the specific race you are interested in (e.g., Board of Supervisors District 4).
- Click on a campaign to see filings.
- Find the most recent Form 460. Make sure it's not from years prior to 2025.
- Pay close attention to the "Statement covers period" dates at the top of the form you want the latest available time period.
- Check Line 5, Column B on the Summary Page to see the "Calendar Year to Date" total. This automatically combines the contribution amounts from previous months.
- Go to Schedule A to see donor names and other details
Website: https://www.electjoelanderson.com/
| Larry Cohen |
Party: Democratic
Professional background: Cohen was appointed by the Democratic majority on the county Board of Supervisors to serve as the interim Treasurer/Tax Collector. His public sector experience includes serving as Chief of Staff to Congressman Juan Vargas. In the private sector, he was a biotechnology executive at MilliporeSigma. He has a Bachelor’s degree in Political Science from UC San Diego and an MBA from Strayer University.
Top three goals for the office:
Professional background: Cohen was appointed by the Democratic majority on the county Board of Supervisors to serve as the interim Treasurer/Tax Collector. His public sector experience includes serving as Chief of Staff to Congressman Juan Vargas. In the private sector, he was a biotechnology executive at MilliporeSigma. He has a Bachelor’s degree in Political Science from UC San Diego and an MBA from Strayer University.
Top three goals for the office:
- Protecting taxpayer dollars through strong financial management, accountability, and results—not ideology
- Modernizing tax payment systems to make it easier, faster, and more efficient for residents to pay and interact with my office
- Protecting homeowners and seniors, including expanding support for those facing financial hardship and preventing scams
- Congressmembers Juan Vargas, Mike Levin, and Scott Peters
- County Supervisors Paloma Aguirre, Terra Lawson-Remer, and Monica Montgomery Steppe
- Mayor Todd Gloria and local elected leaders across San Diego County
- San Diego Democratic Party
- Service Employees International Union Local 221 (SEIU 221)
Total raised: $134,926
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: $23,000 came from the San Diego Democratic Party
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: $23,000 came from the San Diego Democratic Party
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
- Visit the portal and select "Search by ballot item" on the left column menu
- Select "Election Type: Primary" and "Election Date: 6/2/2026." Use the "Ballot Item" dropdown to select the specific race you are interested in (e.g., Board of Supervisors District 4).
- Click on a campaign to see filings.
- Find the most recent Form 460. Make sure it's not from years prior to 2025.
- Pay close attention to the "Statement covers period" dates at the top of the form you want the latest available time period.
- Check Line 5, Column B on the Summary Page to see the "Calendar Year to Date" total. This automatically combines the contribution amounts from previous months.
- Go to Schedule A to see donor names and other details
Shirley Nakawatase | Shirley Nakawatase |
Party: Republican
Professional background: Nakawatase told KPBS, “I am the only financial professional running for this office.” She is a Certified Public Accountant who founded Nakawatase & Co, CPAs, currently known as HNK CPAs in Imperial Beach and El Cajon. She is Treasurer for the San Diego County Capital Asset Leasing Corporation
Top three goals for the office:
Professional background: Nakawatase told KPBS, “I am the only financial professional running for this office.” She is a Certified Public Accountant who founded Nakawatase & Co, CPAs, currently known as HNK CPAs in Imperial Beach and El Cajon. She is Treasurer for the San Diego County Capital Asset Leasing Corporation
Top three goals for the office:
- Streamline services and improve outreach to San Diego families and businesses
- Prudent management of county funds
- Promote financial literacy
- Reform California
- Republican National Hispanic Association
- Republican Party of San Diego
Total raised: $54,387.64
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: $40,000 was lent to the campaign by the candidate
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: $40,000 was lent to the campaign by the candidate
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
- Visit the portal and select "Search by ballot item" on the left column menu
- Select "Election Type: Primary" and "Election Date: 6/2/2026." Use the "Ballot Item" dropdown to select the specific race you are interested in (e.g., Board of Supervisors District 4).
- Click on a campaign to see filings.
- Find the most recent Form 460. Make sure it's not from years prior to 2025.
- Pay close attention to the "Statement covers period" dates at the top of the form you want the latest available time period.
- Check Line 5, Column B on the Summary Page to see the "Calendar Year to Date" total. This automatically combines the contribution amounts from previous months.
- Go to Schedule A to see donor names and other details
| Victor Roy |
Party: Independent
Professional background: Roy was City Treasurer of Oceanside from 2018-2024. He said he is “the only candidate who has earned California Treasury Certification from the California Municipal Treasurers Association,” and was a supporting and active member of the California Municipal Treasurers Association.” Roy was also a Service Director for United Airlines for 27 years.
During his time as Oceanside City Treasurer, Roy was the subject of an internal investigation over accusations made by a city employee in the Treasury department. As reported by our Public Matters partner Voice of San Diego, the investigation sustained three of the accusations: That Roy had improperly discussed the accusing employee’s job performance at a public meeting, had made derogatory comments about another employee who was recently deceased, and had viewed inappropriate materials on a public computer at Oceanside’s Mission Branch Library.
We reached out to Roy about this investigation. In a lengthy email, Roy said the investigator’s report “is riddled with errors,” and described enduring “bullying and abuse” from the accusing employee. “In this whole process, if I made some mistakes then I am sorry; however, I had a manager go psycho,” Roy wrote.
He also gave an explanation for the library incident, saying he was checking out something he had heard about nude art on some websites being available on library computers. “Sure enough when I looked at ebay and then etsy, there were drawings and paintings of nude men and women who were utilized by art clasess (sic) (both public and private),” he wrote, and said he’d only been on the public computer for a few minutes. “A librarian came over to me and told me to stop looking at these images. I stopped looking,” he said.
The librarian’s statement in the investigator’s report said Roy was asked to leave, and that he removed the images from the screen and continued to download files to a drive. The report noted that because Roy was an elected official, the librarian did not follow the usual rule of suspending him from the library for a day but issued an oral warning instead. The librarian also told the investigator she was not offended by the material “but found it awkward that she had to counsel an elected official not to view inappropriate material in the public library.”
Top three goals for the office:
Professional background: Roy was City Treasurer of Oceanside from 2018-2024. He said he is “the only candidate who has earned California Treasury Certification from the California Municipal Treasurers Association,” and was a supporting and active member of the California Municipal Treasurers Association.” Roy was also a Service Director for United Airlines for 27 years.
During his time as Oceanside City Treasurer, Roy was the subject of an internal investigation over accusations made by a city employee in the Treasury department. As reported by our Public Matters partner Voice of San Diego, the investigation sustained three of the accusations: That Roy had improperly discussed the accusing employee’s job performance at a public meeting, had made derogatory comments about another employee who was recently deceased, and had viewed inappropriate materials on a public computer at Oceanside’s Mission Branch Library.
We reached out to Roy about this investigation. In a lengthy email, Roy said the investigator’s report “is riddled with errors,” and described enduring “bullying and abuse” from the accusing employee. “In this whole process, if I made some mistakes then I am sorry; however, I had a manager go psycho,” Roy wrote.
He also gave an explanation for the library incident, saying he was checking out something he had heard about nude art on some websites being available on library computers. “Sure enough when I looked at ebay and then etsy, there were drawings and paintings of nude men and women who were utilized by art clasess (sic) (both public and private),” he wrote, and said he’d only been on the public computer for a few minutes. “A librarian came over to me and told me to stop looking at these images. I stopped looking,” he said.
The librarian’s statement in the investigator’s report said Roy was asked to leave, and that he removed the images from the screen and continued to download files to a drive. The report noted that because Roy was an elected official, the librarian did not follow the usual rule of suspending him from the library for a day but issued an oral warning instead. The librarian also told the investigator she was not offended by the material “but found it awkward that she had to counsel an elected official not to view inappropriate material in the public library.”
Top three goals for the office:
- A smart investment strategy that maximizes returns while protecting public assets and ensuring long-term financial stability
- Fiscal responsibility: "I believe government should live within its means — just like the families it serves."
- Transparency and accountability: "I am committed to providing regular, easy-to-understand financial reporting and maintaining open communication with residents and leaders."
Roy told KPBS: “Endorsements do not concern me; my priority is being the People’s Independent Candidate ... The County Treasurer must be a neutral steward of public funds, and this is the moment for an Independent leader to prove it can be done. The County Treasurer should be an office free of political agendas and party pressures.”
Total raised: $30,000
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: All was lent to the campaign by the candidate.
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
💡Some of the campaign funds may include rollover money from previous campaigns.
Top donor: All was lent to the campaign by the candidate.
Some campaign reports were not available when this explainer was written. However, you can track the most recent filings yourself through the San Diego County Campaign Disclosure portal.
💡 How to find the data:
- Visit the portal and select "Search by ballot item" on the left column menu
- Select "Election Type: Primary" and "Election Date: 6/2/2026." Use the "Ballot Item" dropdown to select the specific race you are interested in (e.g., Board of Supervisors District 4).
- Click on a campaign to see filings.
- Find the most recent Form 460. Make sure it's not from years prior to 2025.
- Pay close attention to the "Statement covers period" dates at the top of the form you want the latest available time period.
- Check Line 5, Column B on the Summary Page to see the "Calendar Year to Date" total. This automatically combines the contribution amounts from previous months.
- Go to Schedule A to see donor names and other details
The issues
Joel Anderson highlighted "junk fees" that he said are being added to working families’ tax bills as a critical issue for this office. "There should be an immediate review of the trash taxes, excessive utility and junk fees from being collected on your property tax bill," he said. Anderson also highlighted "the current Treasurer-Tax Collector’s Office is delaying the collecting of checks, and the issuing of desperately needed refund checks." He also mentioned endless "phone wait times, confusing notices, incorrect tax bills, delayed refunds, and bureaucratic runaround" as issues.
Shirley Nakawatase also noted "customer service is dismal at best with telephone hold times and inability to service taxpayers quickly." She raised the need for efficient, transparent tax collection and community-focused leadership.
Larry Cohen highlighted the importance of modernizing outdated systems, including completing the county's Integrated Property Tax System (IPTS), to bring the office fully into the 21st century. He also strives to maintain an efficient, high-performing 99% tax collection rate to ensure stable funding for essential public services.
Victor Roy said he is committed to "providing regular, easy-to-understand financial reporting and maintaining open communication with residents and leaders."
Shirley Nakawatase also noted "customer service is dismal at best with telephone hold times and inability to service taxpayers quickly." She raised the need for efficient, transparent tax collection and community-focused leadership.
Larry Cohen highlighted the importance of modernizing outdated systems, including completing the county's Integrated Property Tax System (IPTS), to bring the office fully into the 21st century. He also strives to maintain an efficient, high-performing 99% tax collection rate to ensure stable funding for essential public services.
Victor Roy said he is committed to "providing regular, easy-to-understand financial reporting and maintaining open communication with residents and leaders."
Larry Cohen Helping homeowners stay in their homes. He also strives to maintain an efficient, high-performing 99% tax collection rate to ensure stable funding for essential public services.
Shirley Nakawatase expressed concern over preparing for long-term impact of rising expenses, slowing of the economy and companies leaving California. She advocates for prudent fund management.
Victor Roy also underscores fiscal responsibility, a smart investment strategy, balanced budget and "zero-wate government."
Joel Anderson wants to expand homeowner and rental assistance programs, which protects at-risk seniors from becoming homeless.
Larry Cohen plans to prioritize protecting seniors and vulnerable residents from scams.
Shirley Nakawatase expressed concern over preparing for long-term impact of rising expenses, slowing of the economy and companies leaving California. She advocates for prudent fund management.
Victor Roy also underscores fiscal responsibility, a smart investment strategy, balanced budget and "zero-wate government."
Joel Anderson wants to expand homeowner and rental assistance programs, which protects at-risk seniors from becoming homeless.
Larry Cohen plans to prioritize protecting seniors and vulnerable residents from scams.
