DeKalb Pension Information Facts The DeKalb Pension is a benefit (an expense), it is not a service. Pension costs are paid directly by property owners in DeKalb, and thus it is not a service or fee that cities pay in DeKalb County. The fee is paid by all property owners in DeKalb regardless if you live in a city or not. Cities do not pay pension costs because it is paid by all individual property owners through their county property taxes. According to the county budget department, the new cities residents are contributing to the county pension plan, though not to the same extent as if they had not become a city. The typical portion that new cities may not be equally contributing to is police or designated services if new cities are providing their own services in those areas. All the other county funds contribute to the pension costs DeKalb County has 13 cities, and there are only 4 cities who do not contribute to the police fund, Atlanta, Brookhaven, Doraville, and Dunwoody T