10/23/2026
An opinion piece by Yashica Marshall
Mableton’s Police Department: What the Feasibility Report Actually Tells Us
When Mableton incorporated, better local services without new city property taxes were central to the sales pitch. Today, residents face a 4.5-mill Public Safety Special Service District (PSSSD) tax, plans for an independent police department, and significant unanswered financial questions.
I reviewed the October 2026 report from The Center for Public Safety (CPS). Below are key findings, with the report’s printed page numbers, so residents can examine the evidence themselves.
The Verdict Before the Trial
Report: Page 1
CPS states that its original assignment was to determine whether Mableton should establish a police department or continue contracting with Cobb County. On July 13, 2026, the City adopted the 4.5-mill tax. On July 22, the consultant’s assignment changed from whether to establish a department to how to implement one. The City committed to its chosen direction before that original comparison was completed. The final document is an implementation report. It does not establish that independent policing offers better service or greater financial value than continued County service.
What Happens to Cobb County’s Specialized Services?
Report: Pages 10–11, 20–22
Cobb County provides routine policing, investigations, and seven specialized capabilities: SWAT, K-9, bomb disposal, underwater search-and-recovery, DUI enforcement, selective traffic enforcement, and motorcycle operations.
Mableton’s new department will not automatically possess these capabilities. Continued access will require other agreements or arrangements; availability under mutual aid is not necessarily the same as a contractual service obligation.
Consider the cost comparisons:
$13 million: Current negotiated annual Cobb County contract.
About $17 million: County’s estimated actual annual cost—not a future contract offer.
$19.8–$22.1 million: CPS estimates for annual operations of a mature Mableton department, depending on compensation and staffing assumptions.
We cannot assume Cobb County would renew at $13 million. In fact, its highly impropable that Cobb County would continue to accept $13 million as the annual cost for providing law enforcement services. But where is the completed, like-for-like comparison of a successor County agreement against the full cost and capabilities of a City department? What evidence establishes that residents would receive better service or even an equivalent specialized-service package for the added expense?
Will 4.5 Mills Be Enough?
Report: Pages 20–22, 27–29, 84
The certified digest produces approximately $21.4 million in taxes levied at 4.5 mills, before collection shortfalls or new exemptions. CPS estimates police operating costs at $19.8 million under lower compensation assumptions and $22.1 million under its higher City-pay scenario. The higher estimate exceeds the levy by approximately $676,000, before separately financed capital costs or any other expenses charged to the district. The staffing models are not perfectly identical, so residents need a single position-by-position budget to compare them fairly.
CPS also models expenses increasing 3% annually against 2% growth in the taxable digest. Under that scenario, the tax rate needed to sustain the plan could approach 5.8 mills by Year Ten. This is not a guaranteed tax increase, but it is a warning about long-term affordability.
Taxes levied are not taxes collected. If collection were 98%, the $21.42 million levy would produce roughly $21.00 million; at 95%, about $20.35 million. Those rates are illustrations, not documented Mableton collection results. Appeals, delinquencies, timing, and adjustments also affect cash flow.
Where is the cushion for collection shortfalls, rising salaries, insurance, equipment replacement, and unexpected costs?
The Senior Exemption Dilemma
Report: Pages 28–29, 84, 87
CPS discusses a City scenario in which additional senior and disabled-veteran exemptions could reduce revenue from approximately $21.4 million toward $20 million about $1.4 million less per year if that scenario occurs. It is not a verified projection of an enacted exemption.
A broader exemption helps more eligible homeowners but removes more taxable value. Restrictive income qualifications may protect revenue while excluding seniors who are struggling financially. Would eligibility have to be so restrictive that many seniors needing relief would not qualify? We cannot answer without the proposed eligibility rules and a parcel-level analysis showing how many residents qualify and how the lost revenue would be replaced.
I support meaningful relief, but an exemption should be judged by whom it actually helps not simply by the promise of one.
The $25 Million Capital Commitment
Report: Pages 23–26
Beyond annual operations, CPS estimates approximately $25 million in startup capital for facilities, vehicles, communications, technology, and equipment.
One illustrative 20-year financing scenario produces about $1.84 million in annual debt service. The actual obligation depends on final costs and financing terms. Borrowing spreads costs over future budgets; it does not erase them.
Municipal Court, Code Enforcement, future equipment replacement, and other City functions also require funding. Not every expense must be charged to the PSSSD, but all must appear somewhere in a sustainable City-wide budget.
Where is the comprehensive plan showing how these obligations, police operations, and meaningful tax relief fit together?
Adjudicating Justice, Not Generating Revenue
Report: Pages 34–35, 85–87
CPS estimates that expanded Municipal Court operations could cost approximately $1 million annually. It also projects that fines and fees may offset part of those costs. But future citations, case outcomes, assessments, and collections are estimates not guaranteed receipts.
Not every citation leads to a payable fine. Charges can be dismissed, amounts reduced, and payments delayed or left unpaid. Some statutory assessments must be distributed to other recipients.
Under O.C.G.A. § 40-14-11(e), when specified speeding-related fines or penalties reach the statutory 35% threshold relative to a law-enforcement agency’s budget, a rebuttable presumption can arise concerning improper use of speed-detection devices. This is not a blanket cap on all Municipal Court revenue. It is a safeguard against enforcement driven by revenue rather than public safety.
Our court should administer justice not be expected to produce a predetermined amount of money to sustain policing.
What Happened to the Promise?
The central question was never simply whether Mableton could create a police department. It was whether doing so would deliver better service, sustainable finances, and better value than the alternatives.
What the record shows is a new dedicated property tax; approximately $25 million in estimated startup capital; a higher-pay operating scenario above the certified levy; uncertain exemption impacts; specialized services requiring future arrangements, and a feasibility assignment changed after the City chose its direction.
None of this proves a Mableton department cannot work. Nor does it prove that service will be worse. It means the October implementation report does not establish that the chosen course is financially or operationally superior to continued County policing.
Why a Re-Vote Deserves Consideration
Residents originally voted on cityhood without the full financial and operational picture now emerging. Some may believe the added costs are worth the benefits of direct local control. Others may question whether the City being built reflects what they believed they were approving.
A re-vote would not automatically dissolve Mableton. It would give residents the opportunity to reconsider cityhood with clearer information about taxes, services, risks, and long-term responsibilities.
This is not about telling residents how to vote. It is about allowing them to decide with the facts available today.