Every 10 years, cities and counties are required to update their Service Delivery Strategy (SDS) that defines local government services in each jurisdiction and submit it to the Department of Community Affairs (DCA) for review and approval in conjunction with the Comprehensive Plan. 

A Service Delivery Strategy is a document that outlines who will provide public services within a county. The purpose of the SDS is to reach an agreement to ensure that services are being delivered in an effective and cost-efficient manner and are not being duplicated between county and municipal governments.

The Georgia Constitution authorizes counties to create Special Service Districts (SSDs) for the provision of county services.

A Special Service District provides greater transparency as services are itemized on property tax bills and citizens can better understand how funds are used respective to the specific services provided.

• It is NOT an additional or new tax.
• The current funding for these services is provided through the County Maintenance and Operations (M&O) millage levy. The M&O levy will be reduced by the levy of the Special Service Districts. The tax bill will reflect the Special Service District levies and the corresponding taxes.
• State law does not require Special Service Districts to calculate a rollback millage rate.

In 2025, Coweta County reviewed their Service Delivery Strategy and evaluated the Special Service Districts within. While Coweta County will continue its Special Service District tax for Fire services, the Board of Commissioners approved adding three new Special Service Districts to fund: Emergency Medical Services (EMS), Parks & Recreation and 911. These services are utilized by citizens throughout the entire county and in all municipalities.

• Services include:
  • Ground ambulance services which are provided solely by Coweta County Fire Rescue and serve all citizens in the county and municipalities.
  • 911 emergency communications for citizen emergency and non-emergency calls and public safety dispatch services for all public safety agencies in the county and municipalities.
  • Parks & Recreation which encompasses county parks, community centers, senior services, youth sports and programming in the county.