DeKalb County MOS Committee opens informational sessions on SB 1 distribution rules

The DeKalb County MOS Committee met to review tools and timing for implementing Senate Bill 1’s changes to local-option income tax distribution and to begin discussions among affected units. County council member, who convened the meeting, said the session was intended to "get acquainted with all of the involved parties" and emphasized that the meeting was informational and nonbinding.

Jamie Boesler of the Association of Counties demonstrated a newly purchased portal that models distributions across the county’s 35 receiving units, including municipalities, townships, four public libraries and special districts. Boesler said the portal can test scenarios such as assigning a fire/EMS allocation and showing how opt-in or opt-out choices by municipalities would shift adjusted gross income (AGI) from the county pool. "This is the calendar year 2026 rate that does not include any special purpose rate," Boesler said while explaining the tool’s baseline assumptions.

The meeting organizer noted that any local nonbinding agreement produced by the MOS group would require unanimity among committee members; otherwise, the state Department of Local Government Finance would make determinations. "Whatever this committee would decide has to be unanimous," the county council member said. Committee members agreed to meet again on Wednesday, Oct. 7 at 1:00 p.m. to continue the portal walkthrough and to review allocations for each municipality and fire department.