Overview
The Fund at a Glance
The DeKalb County Tree Fund was established by Board of Commissioners resolution in 2022, after 4 calendar years of collections. It has operated for 9 calendar years and carries a balance of $842,526.
Select any card to turn it over
Ledger
Year by Year, 2018 to 2026
Each card carries one calendar year. The front shows the year end balance and its position against the 9 year high. Turn a card for the full beginning balance, contributions, expenditures and closing position.
Flows
Contributions Are Falling as Spending Rises
The Read
- Receipts peaked at $387,203 in 2021 and fell to $83,242 by 2025, a decline of 79 percent.
- Expenditures grew from zero in 2020 to $99,150 in 2026. 2025 was the 1st year in which spending exceeded receipts.
- The two series have converged. The Fund is now spending at approximately the rate it collects.
- At the 2024 to 2026 average outlay of $91,783 per year, the current balance funds roughly 9 years of programming.
Balance
The Balance Has Plateaued Since 2024
What It Means
- The Fund grew sharply from 2021 to 2023 and has held flat since. Net balance growth across 2024, 2025 and 2026 is $10,454, or 1.3 percent.
- Contributions and expenditures now run at approximately the same rate, so the balance neither accumulates nor draws down.
Planting Costs
Trees Atlanta Pricing, 2024 to 2028
Trees Atlanta notified the County on July 16, 2026 that standard pricing rises for the 2026-27 planting season. The agreement set in mid-2024 carried no inflation adjustment, so the County held $300 per 15-gallon tree across two seasons while the standard rate moved to $325.
| Rate | Prior Agreement | 2026-27 | 2027-28 Proposed |
|---|---|---|---|
| 15 gallon tree | $300.00 | $375.00 | $393.75 |
| 30 gallon tree | Not stated | $625.00 | $650.00 |
| Ball and Burlap, per caliper inch | $380.00 to $420.00 | $435.00 | $455.00 |
What Is Driving the Increase
- Nursery stock up 10 to 40 percent over 2 years on native species supply and demand.
- Forestry team staffing costs rising near 10 percent per year.
- Insurance costs outpacing payroll growth by more than 30 percent since 2024-25.
- Watering visits extended into October to carry trees through warmer early fall.
- Fuel volatility across a 28 vehicle gasoline fleet.
Purchasing Power
Rising Prices Against a Flat Balance
The balance has held near $842,000 for 3 years while the planting rate rises 25 percent in 2026-27 and a further 5 percent in 2027-28. The same appropriation delivers 24 percent fewer trees by the 2027-28 season.
Select any card to turn it over
How the Rate Moved
- The agreement set in mid-2024 carried no inflation adjustment. The County rate held at $300 for the 2024-25 and 2025-26 seasons.
- The Trees Atlanta standard rate for the 2025-26 season was $325. The County paid $300.
- Trees Atlanta states the $375 rate reflects an 8 percent increase in 2025-26 and a 15 percent increase in 2026-27.
Schedule Notes
- The 2027-28 escalation is stated as 5 percent. The applied rates are 15 gallon 5.0 percent, 30 gallon 4.0 percent, Ball and Burlap 4.6 percent.
- The prior 30 gallon rate is not stated in the letter.
- Ball and Burlap moves from a $380 to $420 range to a single $435 rate per caliper inch.