Officials test fire and EMS allocation scenarios as SB 1 reshapes LIT distribution
Sep 9, 2026
DeKalb County officials and the Association of Counties demonstrated a modeling portal that estimates fire and EMS allocations under SB 1; a sample 0.3% fire/EMS rate produced about $4.7 million in the demo and officials discussed crediting an existing Parkview EMS contract to the county allocation.
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County and municipal fiscal officers discussed how to apportion the fire and EMS portion of local-option income tax revenue using a newly acquired portal. Jamie Boesler of the Association of Counties demonstrated how setting a fire/EMS allocation (example: 0.3%, up to a statutory cap of 0.4%) translates into a modeled revenue pool — Boesler’s demo generated an estimated $4.7 million when the 0.3% figure was applied.
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