Review note: Larry-Cohen.com and Shirley Nakawatase for San Diego may have more bias because they are advocacy voter guides compared to other formal government and nonprofit journalism sources.
- livevoterturnout.com (opens in a new tab)San Diego County elections office — certified June 2, 2026 primary results
- ballotpedia.org (opens in a new tab)Ballotpedia — June 2026 California primary
- countynewscenter.com (opens in a new tab)San Diego County News Center — County Supervisors Appoint New Treasurer-Tax Collector (official record of Larry Cohen's November 2025 appointment and prior career)
- sandiegouniontribune.com (opens in a new tab)San Diego Union-Tribune — The job of San Diego County treasurer is a nonpartisan one, but in a four-way race political attacks are flying (reported profile of Cohen and Nakawatase with direct quotes)
- sandiegouniontribune.com (opens in a new tab)San Diego Union-Tribune — Q&A: Larry Cohen, county treasurer-tax collector candidate
- sandiegouniontribune.com (opens in a new tab)San Diego Union-Tribune — Q&A: Shirley Nakawatase, county treasurer-tax collector candidate
- obrag.org (opens in a new tab)OB Rag, republishing La Prensa San Diego — A Sneaker Race for San Diego County Treasurer Breaks Out in the Open (reporting on the appointment process and both candidates' backgrounds)
- larry-cohen.com (opens in a new tab)Larry-Cohen.com — campaign homepage (biography and priorities in his own words)
- shirleyforsandiego.com (opens in a new tab)Shirley Nakawatase for San Diego — campaign homepage (biography and priorities in her own words)
Last updated September 24, 2026.
County
Treasurer-Tax Collector
This person manages the county's banking and investments. They also collect property taxes.
Larry Cohen led the June 2 primary with 47.4%. Shirley Nakawatase took 33.7%. Neither reached a majority, so the two meet again on November 3. This is a nonpartisan countywide office.
The Treasurer-Tax Collector handles San Diego County's banking, invests its pooled funds — money belonging to the county, its school districts and other local agencies — and collects property taxes. The investment role is the one voters rarely consider and the one with the most at stake: the office manages a multi-billion-dollar pool on behalf of public agencies that did not choose the manager.
This is an administrative and financial office rather than a policy-making one, so the question is competence and temperament with public money rather than direction. We could not find substantive coverage of either candidate, which limits what we can tell you — for an office of this kind, professional background is the whole basis for a judgment, and it is not in the public record available to us.
Larry Cohen
Larry Cohen has served as San Diego County's Treasurer Tax Collector since the Board of Supervisors appointed him in November 2025, after Dan McAllister retired. Before that he spent more than five years as chief of staff to Congressman Juan Vargas, advising on the House committee that oversees banks and federal securities law. He earlier spent about 25 years in the pharmaceutical industry as a senior manager. He has a political science degree from UC San Diego and an MBA from Strayer University.
He says he is running to keep doing the job the way voters expect, not as a partisan. Under his watch, paper checks mailed in by taxpayers can take up to 60 days to clear, which he says is due to understaffing in an office that has not grown along with the county's tax base. He says adding staff is his top priority for a full term.
He promises to keep the county's property tax collection rate near 99 percent and to expand online payment options. He also supports repealing a city trash fee and ending parking fees at Balboa Park and county beaches.
Shirley Nakawatase
Shirley Nakawatase is a certified public accountant in Imperial Beach with more than 40 years in the field. She founded her own firm and has served as treasurer for a county leasing agency. She ran for mayor of Imperial Beach in 2022 and lost. She was also one of the applicants the Board of Supervisors passed over when it appointed her current opponent to the treasurer job in 2025.
She says she became interested in the office after the previous treasurer retired, and that it needs more outreach so taxpayers know what help is available. She says customer service and accountability lagged under the old office, with some taxpayers penalized when payments were not deposited on time.
She promises to start a taxpayer outreach program, hold town halls, and bring back a rule requiring four of five county supervisors to approve tapping reserve funds. She says the job needs a financial expert, not a career politician.
Your pick
A nonpartisan office: candidates do not run as Democrats or Republicans, and no party appears on the ballot.