Larry Cohen, the appointed San Diego County Treasurer-Tax Collector, is seeking a full elected term in the Nov. 3, 2026, general election.

Cohen said in our candidate questionnaire that he is running to "earn, through your vote, the job I've already been doing: protecting taxpayer dollars with the same discipline I built in business, managing international teams and now an $18 billion county investment portfolio." He added, "I'm asking voters to let me finish the job I started."

The nonpartisan race also includes Shirley Nakawatase.

Candidate information

Party affiliation: "Democrat," Cohen said in our questionnaire.

Family: "Married for 30 years to Laura and have three boys, 27, 25 and 21," Cohen said.

Education: "I attended the International School of Manila while living overseas, then Southwestern College, before transferring to and graduating from UC San Diego with a BA in Political Science. I later earned my MBA from Strayer University in Virginia," Cohen said in our questionnaire.

Experience and public service

Cohen was sworn in as Treasurer-Tax Collector on Nov. 18, 2025, after appointment by the Board of Supervisors.

Asked about previous offices, Cohen said in our questionnaire: "I currently hold the office of San Diego County Treasurer-Tax Collector, appointed by the Board of Supervisors in November 2025 after a competitive selection process … I have not previously held elected office. Prior public-sector appointments include Chief of Staff to Congressman Juan Vargas (2020–2025), member of the Palomar Airport Advisory Committee (appointed by Supervisor Terra Lawson-Remer), and staff to then-Councilmember Juan Vargas at San Diego City Hall (1993–1996)."

Asked about accomplishments, Cohen said: "As Treasurer-Tax Collector, I've maintained the county's 27-consecutive-year AAA credit rating and 28-consecutive-year GFOA award for financial reporting, collected over $9 billion in property taxes at a 99% collection rate, and generated a record $591 million in extra investment income — all while leading a 125-person department."

He also cited 23 years in pharmaceutical and biotech management, Cohen said, "including leading an international sales team of up to 60 people and building and selling two businesses of my own."

On the issues

Cohen's campaign website lists several priorities for the office. According to the candidate, Cohen said he is focused on completing the rollout of an updated Internal Property Tax System, which he said will increase efficiency, improve data accuracy and enhance transparency in property tax administration.

Cohen also said he plans to expand secure e-file and online payment options, stating that increasing digital adoption lowers processing costs and saves money for county taxpayers.

On property tax collection, Cohen said he is committed to maintaining the county's 99% secured property tax collection rate, which funds schools, public safety, parks and essential county services.

Cohen said he is dedicated to expanding programs that assist property owners facing financial hardship by providing flexible payment options, early outreach and clear communication. He also said he plans to develop programs protecting seniors and other vulnerable residents from financial scams, including phone, text and AI-driven fraud.

Asked about the differences between himself and his opponent, Cohen said in our questionnaire: "I've spent the past year actually running this office, on top of 25 years managing large-scale public and private operations … This job calls for proven financial management experience, not on-the-job learning."

Residents can track the office's work through the San Diego County Treasurer-Tax Collector website, which publishes investment reports, tax collection data and department news.