Cobb County already funds fire protection through a property-value-based tax, unlike the fee the Georgia Supreme Court struck down in Chatham County on Oct. 14.
East Cobb homeowners pay a 2.97-mill fire district tax. The district was established through a local constitutional amendment, according to county service delivery records. Commissioners held the fire rate steady for 2026.
The distinction matters because the court found Chatham County’s fire protection charge functioned as a property tax but was illegal because it was not based on property value. The ruling did not review Cobb’s funding system.
The unanimous decision among participating justices affirmed approximately $30.13 million in refunds and interest for Chatham property owners. Justice John J. Ellington wrote the opinion, and Chief Justice Nels Peterson was disqualified, according to the court’s decision.
Chatham initially charged property owners $100 per parcel plus an amount based on building square footage. In 2023, it revised the formula to charge $100 for vacant parcels and 14 cents per square foot for structures, with a $100 minimum.
The court concluded that the charge funded the general availability of fire protection rather than a particular service provided to an individual payer. Because it was a tax on real property, it had to be assessed according to value under the law applicable to the case.
The decision could force other jurisdictions with similar fees to rely more heavily on property taxes, according to the Georgia Municipal Association. Properties exempt from those taxes could stop contributing through fire fees, leaving taxable homeowners and businesses to cover more of the cost.
Clint Mueller, deputy director of the Association of County Commissioners of Georgia, said similar lawsuits have been filed statewide and other counties have settled, according to a Capitol Beat report published by Rough Draft. His organization plans to ask lawmakers to change the law during the next legislative session.
Cobb commissioners approved a roughly $1.4 billion fiscal year 2027 budget July 28 on a 3-2 party-line vote while keeping the fire millage rate unchanged, East Cobb News reported.
District 3 Commissioner JoAnn Birrell voted against the budget but also opposed rolling back millage rates, citing concerns about a revenue shortfall.
Whether the General Assembly changes fire funding rules remains undecided. Cobb’s existing approach, however, already bases its fire district tax on property value.
