Title
Chief Administrative Office recommending the Board appoint Sean Coppola as the Treasurer/Tax Collector effective December 27, 2025, through the end of the term on January 2, 2027, with a salary totaling $16,061.07 per month, contingent upon the position being vacant due to Karen Coleman’s retirement.
FUNDING: General Fund.
Body
DISCUSSION / BACKGROUND
The position of Treasurer/Tax Collector will become vacant on December 27, 2025, due to the retirement of Karen Coleman, Elected Treasurer/Tax Collector, with her last day in office being December 26, 2025. The County Charter, Section 406 - Vacancies, states "If a vacancy occurs in an elective office other than the Board of Supervisors, the Board shall fill it as provided by general law. The appointee shall hold office until the next general election."
Government Code 25304 states: "The Board of Supervisors shall fill by appointment all vacancies that occur in any office filled by the appointment of the Board of supervisors and elective county officers, except judge of the superior court and supervisors. The appointee shall hold office for the unexpired term or until the first Monday after January 1st succeeding the next general election".
The next general election is in November 2026. This appointment would be for the unexpired term ending on January 2, 2027, when the next elected Treasurer-Tax Collector would take office.
The qualifications for Treasurer/Tax Collector are set by Government Code (GC) Section 27000.7 and elected or appointed Treasurer/Tax Collectors are required to meet at least one of the following criteria:
1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.
2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
3) The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.
4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
Sean Coppola is eligible for the position of Treasurer/Tax Collector by meeting criterion 2 in GC Section 27000.7. Mr. Coppola has a Bachelor of Science in Business Administration and in pursuit of that degree he has completed the requisite coursework specified. Mr. Coppola is currently the Assistant Treasurer/Tax Collector giving him the knowledge of the department and county background that will allow him to carry on county business with little interruption.
ALTERNATIVES
The Board could choose to conduct a recruitment for this position but should keep in mind this process would likely take a minimum of three months, which extends beyond Karen Coleman's retirement date.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
Human Resources and County Counsel
FINANCIAL IMPACT
There is no financial impact as the salaries are included in the department's FY 2025-26 & FY 2026-27 budgets.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sue Phillips, Interim Chief Administrative Officer