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

The nonpartisan race also includes Shirley Nakawatase.

Asked why he is running, Cohen said in our candidate questionnaire: "I've spent the past year serving as your appointed Treasurer-Tax Collector and in that time, my office maintained the county's AAA credit rating for a 27th consecutive year, generated a record $591 million in extra investment income, and collected over $9 billion in property taxes at a 99% success rate." He added: "This office should be run by a financial professional, not a career politician … I'm asking voters to let me finish the job I started."

Candidate information

Party: "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.

Experience and public service

Cohen said in our questionnaire: "I currently serve as San Diego County's Treasurer-Tax Collector, overseeing a 125-person department, an $18 billion investment portfolio, and the collection of more than $9 billion in property taxes annually. Before this appointment, I spent five years as Chief of Staff to Congressman Juan Vargas, running both his district and Capitol Hill offices."

He described his private-sector background: "I spent 23 years in the pharmaceutical and biotech industry, including managing an international sales team of up to 60 people at MilliporeSigma, while also starting, building, and selling businesses of my own."

Asked about previous offices, Cohen said: "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 … 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)."

On the issues

On his campaign website, Cohen outlined several priorities for the office. He 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 financial hardship, Cohen said he is dedicated to expanding programs that assist property owners, including flexible payment options and early outreach to help families remain in their homes.

Cohen said he is committed to developing programs that protect seniors and other vulnerable residents from financial scams, including phone, text and emerging AI-driven fraud.

Asked about the critical differences between himself and his opponent, Cohen said: "My opponent runs an 18-person accounting firm and has never held elected or appointed office. I've spent the past year actually running this office, on top of 25 years managing large-scale public and private operations …" He added: "This job calls for proven financial management experience, not on-the-job learning."

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