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Gwinnett County opposes new state law that burdens taxpayers
Posted: May 15, 2025
Story Link: https://www.gwinnettcounty.com/home/stories/viewstory/-/story/gwinnett-county-opposes-state-law-sb-138
The Gwinnett County Board of Commissioners will pursue legal action to challenge the unconstitutional provisions of a new state law. Senate Bill 138, legislation dictating the transition of services between Gwinnett County and the newly created city of Mulberry, became law on May 15. County officials have voiced strong opposition to the bill’s unconstitutional, unprecedented, and unworkable mandates that will impose an impossible administrative compliance burden as well as a financial burden on all Gwinnett taxpayers, including those who live in the city of Mulberry.
“I am committed to building a stronger, more prosperous future for all residents of Gwinnett County,” said Gwinnett County Chairwoman Nicole Love Hendrickson. “This commitment includes a responsibility to ensure that all of Gwinnett County’s residents and taxpayers, including those who live in Mulberry, are not unfairly burdened with costly, unworkable mandates.
“Further, this new law potentially removes the benefit of sovereign immunity from all Gwinnett County taxpayers, setting a dangerous precedent for other counties across the state of Georgia. This provision, among others, prompted our peers at ACCG to oppose Senate Bill 138.”
Background on SB 138
SB 138 was introduced by the state senator who represents the area of Gwinnett County that includes the city of Mulberry following Gwinnett County's legal challenge to the constitutionality of the law that originally established the city, Senate Bill 333. Although characterized as general legislation, SB 138 applies only to Gwinnett County and the city of Mulberry.
Key concerns for Gwinnett County residents
County officials have identified four major issues with the new law that will negatively impact all Gwinnett taxpayers:
Loss of sovereign immunity
The new law threatens Gwinnett County with the loss of sovereign immunity in all legal matters for one year should the County be found by a court to not be in compliance with the unconstitutional provisions of this law. Sovereign immunity is an important protection from lawsuits that protects every county in the state, as well as the state of Georgia itself, and their respective taxpayers from incalculable liability incurred as a result of lawsuits.
The loss of sovereign immunity would result in Gwinnett County taxpayers, including those in the city of Mulberry, likely being exposed to new and excessive monetary damages, ultimately requiring higher taxes for all Gwinnett taxpayers to pay for these damages for which the County did not and could not have budgeted.
The law also threatens Gwinnett County officials with the loss of immunity in all legal matters for one year, which exposes all of Gwinnett County’s employees, including our vital law enforcement and first responders, to liability. This will likely lead to much higher costs to provide county services and higher taxes for all Gwinnett taxpayers.
Unfunded stormwater mandates
Stormwater maintenance is one of the services the city of Mulberry is required by its charter to provide to city residents once the city's transition period ends. However, Senate Bill 138 obligates Gwinnett County to permanently maintain dams and certain detention ponds within the city of Mulberry at no cost to city residents.
Instead, the residents of Gwinnett County outside the city of Mulberry will be required to pay the stormwater fees used to maintain this costly stormwater infrastructure for Mulberry.
Unequal police funding obligations
The law requires Gwinnett County to track and calculate certain costs related to providing police services within the city of Mulberry, which are not reflective of the true costs to provide these services, and to provide an annual refund to Mulberry if the taxes collected for police services exceed these limited costs.
Given that Mulberry is primarily a low-density, residential area with limited commercial development, the true cost to provide police services in such a large geographical area could be more than the taxes collected there, in which case Mulberry is still underpaying for police services, with other areas effectively subsidizing law enforcement services for the residents of Mulberry.
Elimination of election cost reimbursement
The charter for the city of Mulberry provided that the city reimburse Gwinnett County for the costs of the referendum related to the creation of the city and the election of the initial city council. SB 138 removes this reimbursement requirement, effectively requiring all Gwinnett County taxpayers to pay for Mulberry's city elections.
Action taken
The Gwinnett County Board of Commissioners and the Association County Commissioners of Georgia (ACCG) urged the Governor to veto SB 138. Commissioners emphasized the bill’s unconstitutional nature and the unprecedented financial burden it would place on all Gwinnett taxpayers.
Read the Board of Commissioners Letter
Next steps
Gwinnett County remains steadfast in its commitment to equitable governance and the protection of all Gwinnett taxpayers and will pursue legal action to challenge the unconstitutional elements of SB 138.
Mulberry’s Transition Timeline
- May 2024: Cityhood referendum narrowly passes (of 24,581 registered voters within the city of Mulberry, 4,551 voted in favor and 3,439 opposed).
- July 2024: Governor appoints an interim transition team for Mulberry.
- October 2024: Mulberry’s transition team issues a legal notice to take over certain services from Gwinnett County starting January 1, 2025.
- November 2024: Voters elect first city council.
- January 2025:
- Mulberry formally takes control of specific services outlined in its legal notice.
- County issues a public statement listing services it can no longer provide in Mulberry due to the city’s legal notice.
- Mayor Coker sends a letter indicating that the city attorney is preparing a proposed intergovernmental agreement addressing services for the County to review; however, no such agreement is ever provided.
- County continues to provide all services not taken over by the city, including fire and police services.
- February 2025: County offers a comprehensive intergovernmental agreement to Mulberry addressing services—similar to agreements with Gwinnett’s 16 other cities. Mulberry does not respond to or acknowledge the proposed agreement.
- March/April 2025: Gwinnett County and the Association County Commissioners of Georgia (ACCG) urge Governor Kemp to veto SB 138.
- May 2025: Senate Bill 138 becomes law.