Plain English Breakdown
The bill status shows it passed both chambers but was referred to a committee on March 16, 2026; no effective date is provided.
AB-2091: Changes Rules for Collecting Unpaid Taxes
This law removes the requirement that a tax collector must decide not to seize property before boards of supervisors can assign unpaid taxes for collection.
What This Bill Does
- Removes the rule requiring a tax collector's judgment on whether seizure and sale will be used as a remedy.
- Allows boards of supervisors to assign delinquent unsecured taxes for collection without that specific condition.
Who It Names or Affects
- Boards of supervisors
- Tax collectors
Terms To Know
- Delinquent unsecured taxes
- Taxes that are overdue and not tied to specific property.
- Seizure and sale of property
- Taking someone's belongings and selling them to pay off unpaid debts.
Limits and Unknowns
- The bill does not change the rule that taxes must be at least 90 days overdue before assignment.
- The text does not explain how this change will affect the total amount of money collected by counties.