Cobb County and Mableton City Leaders Discuss Service Delivery Agreements
Cobb / Mableton Service Delivery discussions - Frequently Asked Questions
Q: What are the Cobb County government and the City of Mableton negotiating?
A: Following the expiration of Mableton’s transition period on May 31, 2025, Mableton has “all powers possible for a city to have under the present or future constitution and laws of this state” per its charter. Also following the transition period, the Georgia Constitution provides that the county may no longer provide services within Mableton without an agreement with Mableton. State law requires new cities that do not provide comprehensive services to negotiate agreements on how those services will be provided to residents. In this case, Mableton has requested that Cobb County provide the city with animal services, E-911, elections, fire protection and EMS, GIS, water and sewer, stormwater, police services, right-of-way maintenance and planning. The city is also considering an agreement with the Cobb County Sheriff to house city inmates charged with city ordinance violations in the Adult Detention Center. To date, only two of these agreements have been approved by Mableton. Of that list of services, agreement has not been reached on Police and Transportation services.
Q: Mableton residents will continue to pay property taxes into the county’s general fund. So why would the city be asked to pay for police and transportation services?
A: Mableton residents will continue to pay property taxes that go to the county’s general fund. County property taxes fund the countywide services, including but not limited to, the Superior Court, State Court, Probate Court, Magistrate Court, District Attorney’s Office, Solicitor General’s Office, Circuit Public Defender, public health, transit, Senior Services, Parks and Recreation, Libraries, Jail (i.e., inmates charged with state law offenses), Extension Service, Elections (federal, state, and county).
However, services such as police, roads, water, sewer, stormwater management, and 911 are funded by other mechanisms. For example, water, sewer and stormwater management are funded directly by the users of those services. Similarly, 911 is mostly funded by the phone subscribers; and fire protection and EMS is funded via taxes assessed directly to residents of the fire district established by a local constitutional amendment which will remain as is. However, other sources of revenue that the county used to help pay for those services such as police and right of way maintenance and planning are now being collected by the city to fund its operations. These revenue sources include:
- Franchise Fees: These are charges to utility companies for the use of public rights-of-way. Franchise fees are projected to be the city’s largest revenue source, with agreements in place with companies such as Georgia Power, Cobb EMC, Comcast, and AT&T. The county only collected franchise fees from cable TV operators.
- Title Ad Valorem Tax (TAVT): This is a one-time tax paid when a vehicle is titled. TAVT has been a significant revenue contributor, with collections exceeding initial expectations.
- Insurance Premium Tax: This is an annual tax collected from insurance companies operating within the city. The portion of the tax collected in Mableton was previously used to fund the services that the County will provide until June 1, 2025, within what is now the new city. Cobb County’s last payment of insurance premium tax collected within the new city was last fall. Beginning this fall, the county will no longer receive this payment and the city will directly receive those taxes generated from within its jurisdiction.
- Business and Occupation Taxes: These taxes are levied on businesses operating within Mableton.
- Hotel/Motel Excise Taxes: Visitors staying in local accommodations contribute through this tax, supporting tourism and related services.
If Mableton does not pay the county the cost for the services it would like the county to provide, then the residents of the other cities and the unincorporated area would be forced to subsidize the city’s services to its residents, resulting in tax inequity.
Q: Why will Mableton need to pay for services that its citizens received from the County in the past?
A: When a city is created, it becomes the primary provider of most of the services for its residents. By law, the county can continue to provide services that are countywide, such as the court system, jail, public health, etc. However, the Georgia Constitution, Art. IX, § II, ¶ III, Supplementary powers, does not allow the county to provide the listed services within a city without an agreement (or unless otherwise provided by law). The city may choose to provide these services either directly or indirectly by contract. However, if it elects to contract with the county or another city to provide those services, it must pay for the actual cost of those services in order to maintain the tax equity required by the Service Delivery Strategy Act, O.C.G.A. § 36-70-20 et seq.
Q: Why did the County wait until the first meeting of elected officials before sharing the costs of police and transportation services?
A: The County has been working and communicating regularly and collaboratively with the city since June 2023 about the need for agreements and payments for costs if the city wanted the county to continue providing services per the Georgia Constitution. Similarly, the county has shared the need for the city to comply with the Service Delivery Strategy (SDS) Act at the expiration of the transition period in these meetings. Throughout, the entire transition period, the county provided preliminary cost estimates for these services. More finalized estimates have been shared with city staff and officials well over a year ago during these meetings. A meeting was set for February 4, 2025, for county and city staff to discuss SDS requirements and service agreements. It was postponed, at the request of the city, until February 18, 2025, where all services agreements and the costs were discussed with city staff, officials, and consultants.
Q: What about water and stormwater services?
A: The Cobb County Water System will continue to serve Mableton residents. The system is fee-based, with revenue coming from water bills. There is no additional cost to the county to provide this service to Mableton.
Q: When do these negotiations need to be completed?
A: The IGAs need to be submitted to the Georgia Department of Community Affairs by the end of April in order to comply with the state law process of a thirty-day review period by DCA. Mableton will begin full city operations on June 1, 2025, and must provide its citizens with all services, whether directly or by contract.
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April 14
Cobb’s Board Hosts Mableton City Leaders to Discuss Service Delivery Agreements
Marietta, GA – Cobb County’s Board of Commissioners and members of Mableton’s City Council held a day-long discussion on how the two governments will work together to provide services to residents of the new city. These service delivery conversations are intended to form Intergovernmental Agreements (IGAs), as required by the state.
The IGAs will outline which government is responsible for which services and how the costs for those services will be allocated.
“We have had a great working relationship so far, and it is my hope that continues,” said Chairwoman Lisa Cupid, who opened the discussion. Mableton Mayor Michael Owens echoed that spirit of cooperation.
“Citizens of Mableton will also be citizens of Cobb County,” Owens said. “The work that we do is collaborative; our sole purpose is to improve the quality of life for those who live in Mableton.”
Despite the collaborative tone, the two sides disagreed on the cost of certain services, including transportation and police coverage, which Cobb County will continue to provide.
While Mableton residents will still pay into Cobb County’s general fund through property taxes, other revenue sources that Cobb uses to help fund police services will instead be redirected to the city. Both parties made progress on closing the funding gap and plan to meet again next week to discuss the next steps.
IGAs are due to the state by the end of May, ahead of Mableton’s transition to full city operations in July.
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April 11
Cobb County's Board to Host Mableton City Council for Service Delivery Discussions
Marietta, GA (April 11, 2025) — As Cobb County's newest city nears full operation, the Cobb County Board of Commissioners will meet with the Mableton City Council to discuss the continuation of essential services for residents.
The two governing bodies will meet Monday at 9 a.m. at the Switzer Library near downtown Marietta. Discussions will cover services such as police and transportation, as well as the Intergovernmental Agreements (IGAs) that define how the county will continue serving residents within Mableton city limits.
"We've had a strong partnership with the new City of Mableton as they've transitioned services from the county," said Cobb County Board of Commissioners Chairwoman Lisa Cupid. "Our teams have worked hand in hand to ensure seamless service delivery, and we desire these discussions around essential service IGAs to proceed just as smoothly."
The City of Mableton assumed responsibility for code enforcement and zoning last month and is set to take full control of its selected services on July 1. The city has opted to provide specific services, including zoning, code enforcement, economic and community development, and waste management.
The Georgia Department of Community Affairs requires the city and county to submit finalized IGAs by the end of May.