Key points:
• Mayor Andrew Dickens criticized the Fulton County Board of Commissioners for denying the extension of six tax allocation districts, while investing $1.3 billion in a jail overhaul.
• Fulton County Commissioner Bob Ellis argued the proposed 30-year TAD extensions violate state law and divert essential tax revenue for a Grady Health hospital in South Fulton, among other priorities.
•The county-city dispute centers on whether to prioritize the billion-dollar jail overhaul or invest in redevelopment and community resources.

Atlanta Mayor Andrew Dickens penned a July 30 letter to the Fulton County Board of Commissioners, blasting its denial of his proposed extension of six tax allocation districts (TADs).

“The choice is yours,” Dickens wrote. “Fulton County still can join us, choose a path other than constructing a new $1.3 billion jail, and lean into comprehensive solutions for public safety. Real, impactful change begins long before someone enters the criminal justice system.”

Map of Atlanta's eight Tax Allocation Districts highlighting boundaries across the city and metro area
A map shows all eight active tax allocation districts (TADs) within the city limits of Atlanta. (Via Invest Atlanta)

North Fulton County Commissioner Bob Ellis said Dickens is mischaracterizing the county’s investments in inmate housing and healthcare, while pursuing a TAD extension “that violates the state constitution.” The county commission passed a July 15 resolution citing its opposition.

“Number one, it’s a measure that’s not permissible by state law: extension of these TADs for 30 years, which brings in a legal question,” Ellis said. “In addition to that, it results in diversion of $1 billion of Fulton County tax money that we otherwise need to fund projects that we are doing right now that we have committed to.”

Mayor batters county commission

Dickens, who grew up in southwest Atlanta’s Adamsville neighborhood, wrote that the county commission’s recent votes show its priorities, committing “approximately $1.3 billion toward a new Fulton County Jail” and declining to extend six tax allocation districts.

“One commits taxpayers to pay for the consequences of decades of failed leadership, while the other rejects a proactive investment intended to strengthen neighborhoods before they reach a point of crisis,” Dickens wrote. “It is a contrast that reflects a governing philosophy that values paying for failure over investing in prevention.”

In a tax allocation district, growth in property tax revenue is diverted away from government entities to a separate fund, which is then invested within the district. The goal is to promote redevelopment and economic growth in areas that would not otherwise attract private investment.

Ellis said the jail overhaul has two components: building a new 1,800-bed facility for intake, medical and psychiatric needs, and general inmate housing, and then renovating Rice Street.

Dickens wrote that the $1.3 billion jail overhaul is the “wrong answer,” “an unnecessarily heavy drain on taxpayer dollars,” and “does nothing to break systemic inequity, create safe and stable neighborhoods, or provide opportunity for future generations.”

The mayor’s office argues that by purchasing the Atlanta City Detention Center, Fulton County can reduce the size of its planned new detention facility and eliminate the need for a new temporary facility.

A City of Atlanta graph shows evidence of cost savings if the Fulton County Commission abandons its jail facility overhaul and commits to extending six tax allocation districts. (Provided by the City of Atlanta Mayor’s Office)

Despite the mayor rescinding an $80 million offer for the ACDC (which he says is appraised at about $144 million), Dickens left open the door for county officials to change course.

Fulton commissioner fires back

Ellis, serving northwest Fulton County since 2015, represents parts of Alpharetta, Roswell, and Sandy Springs, and the cities of Milton and Mountain Park.

He said the county appraised ACDC at about $65 million while also claiming renovations would cost $100 million, not $40 million as Dickens cited.

“The offers that have been made around the Atlanta Civic Detention Center are not valid offers, because they have had material, financial contingencies that harm Fulton County taxpayers,” he said. “One piece that’s not clearly emphasized in any of the real material press is that what he’s pitching is not a legal financing mechanism permitted under state law.”

Ellis said the topic of TADs and state law is complex, but reported that state Rep. Chuck Martin (R-Alpharetta) has received clear legal opinions on the matter. He said his job is to protect county taxpayers.

“We’ve known that these tax allocation districts will be clipping off starting in around 2031,” Ellis said. “[Property taxes] are just being diverted into these TADs right now. They’re Fulton County property taxes, so we’ll receive those and apply those to the jail facilities, building the hospital in South Fulton, constructing the health and human services facilities … that’s how we’re funding those things.”

Hayden Sumlin is a staff writer for Rough Draft Atlanta, covering Sandy Springs, Fulton County, Norcross, and real estate news.