San Diego County Treasurer-Tax Collector Race Features Four Candidates
By Paul Levikow
May 20, 2026 (San Diego County) — The race for San Diego County Treasurer-Tax Collector in the June 2 primary election is drawing increased attention as candidates debate how best to oversee billions in public funds, modernize tax systems, and safeguard taxpayer dollars during uncertain economic times.
Photo, top left to lower right: Joel Anderson, Larry Cohen, Shirley Nakawatase, and Victor Roy
The nonpartisan office serves as the county government’s chief financial operation, overseeing property tax collection, public investments, cash management and revenue distribution to schools, cities and special districts across the region. Four candidates are running, including County Supervisor Joel Anderson, current appointed Treasurer-Tax Collector Larry Cohen, certified public accountant Shirley Nakawatase, and Oceanside City Treasurer Victor Roy.
While the office traditionally receives less public attention than mayoral or supervisor races, the position plays a major role in local government operations throughout San Diego County, including East County communities that rely on county-administered funding streams for public safety, schools, roads and infrastructure. The race also reflects broader questions facing county government like whether voters prefer political experience, technical financial management, or outsider reform as the county navigates economic uncertainty and aging financial systems.
Joel Anderson
Among the best-known candidates is Supervisor Joel Anderson, whose political career has been deeply tied to East County communities including El Cajon, Santee, Lakeside, Alpine and La Mesa. Anderson previously represented much of East County in both the California Assembly and State Senate before winning election to the County Board of Supervisors.
He is a graduate of Grossmont College and Cal Poly Pomona with a degree in finance, and has highlighted both his small business background and decades overseeing public budgets and county operations. Anderson’s campaign points to his work on the Padre Dam Municipal Water District Board and Resource Conservation District of Greater San Diego before entering state office. During the campaign, Anderson has emphasized constituent services, taxpayer assistance and protecting vulnerable residents from losing their homes during financial hardship.
“I am not going to Sacramento to be a potted plant,” Anderson famously said during his first Assembly campaign and a phrase his supporters still cite when describing his legislative style.
Anderson’s campaign also highlights legislation involving pension divestment from Iran, protections for veterans, anti-metal theft laws, transportation management and taxpayer protections during California’s budget crisis. Anderson’s endorsements include support from many East County Republican leaders and conservative activists developed during almost two decades in elected office. His campaign also touts awards from organizations including the California Branch of the American Legion, California Rifle & Pistol Association, Lakeside Chamber of Commerce and various law enforcement and veterans’ groups.
Political observers view Anderson’s strong name recognition in East County as a significant advantage in a lower-profile countywide race.
Larry Cohen
Current Treasurer-Tax Collector Larry Cohen has centered his campaign on modernization of county financial systems and administrative management experience. He was appointed to the office by the County Board of Supervisors and has emphasized both public sector and private industry financial experience. A San Diego native and UC San Diego graduate with an MBA from Strayer University, Cohen previously served as Chief of Staff to Congressman Juan Vargas and worked in leadership roles for major pharmaceutical and life sciences companies.
Cohen’s campaign has stressed updating aging county systems, improving efficiency and protecting taxpayers through stronger operational management. He has also highlighted his experience crafting financial policy while serving as a senior policy advisor for the U.S. House Financial Services Committee.
“This is the community where I’m raising my family,” Cohen says on his campaign website, contrasting his candidacy with what supporters describe as traditional political career paths.
Although Cohen’s political base is more concentrated in South Bay and North County communities, his campaign has sought support countywide, including among East County voters concerned about government efficiency and modernization of tax systems. The San Diego County Young Democrats endorsed Cohen, providing organizational backing from younger Democratic activists and volunteers.
Shirley Nakawatase
Certified public accountant Shirley Nakawatase has positioned herself as the race’s fiscal management candidate, emphasizing financial expertise over political experience. Nakawatase, who hails from South Bay, earned her accounting degree from San Diego State University and has more than four decades of experience in tax preparation, financial consulting and business restructuring. She founded Nakawatase & Co. CPAs, now HNK CPAs, in 1990 and has served as a per diem chief financial officer helping businesses reduce inefficiencies and improve profitability.
“I am not a career politician but the fiscal expert this job needs,” Nakawatase says in campaign materials. “My promise to all San Diegans is to safeguard their money, cut waste, and build a stronger San Diego County for all 3.3 million of us.”
Her campaign platform emphasizes efficient and transparent tax collection, prudent investment management and community financial education. Nakawatase says she would modernize taxpayer services with improved online tools and outreach while focusing investments on stability and reliable returns to support public services including youth programs, disability services and infrastructure. She has also highlighted decades of volunteer leadership, including service as chair of the San Diego-Imperial Counties Regional Center, past president and treasurer of the Imperial Beach Boys & Girls Club, and treasurer for the San Diego County Capital Asset Leasing Corporation.
Nakawatase’s endorsements include the Republican Party of San Diego County, support from community leaders and civic organizations tied to her longstanding volunteer and nonprofit work throughout the County.
Victor Roy
Oceanside City Treasurer Victor Roy has campaigned as an outsider candidate focused on transparency and what he describes as “zero-waste government.” Roy points to his six years overseeing Oceanside’s investment portfolio, where he says city investments grew substantially while maintaining balanced budgets and fiscal discipline. He has advocated regular public financial reporting and expanded transparency regarding county investments and spending practices.
Technology Modernization
One issue repeatedly raised during the campaign is modernization of county tax and investment systems, including the long-running Integrated Property Tax System project intended to replace aging technology infrastructure. Candidates have generally agreed modernization is necessary, though they differ on how best to manage implementation and oversight.
Cohen has made modernization a centerpiece of his campaign, while Anderson emphasizes experience navigating large government systems. Nakawatase has stressed careful financial oversight and accountability during technology upgrades.
East County Impact
East County may prove especially influential in determining the outcome. Historically, East County communities have strong turnout in countywide elections and remain politically active on fiscal and government accountability issues. Anderson’s longstanding ties to East County neighborhoods and organizations give him particularly deep regional connections in communities including Lakeside, Santee, Alpine and El Cajon. But candidates across the field are seeking support from East County voters concerned about public spending, efficient government operations and protection of taxpayer funds.
The top two vote-getters in the June primary will advance to the November general election.