This thesis engages in a review of the existing literature and empirical analysis, which addresses the impact of immigrants, specifically illegal, on urban counties in Georgia. It is increasingly accepted that immigration plays a significant role in many aspects of government services, and that immigrants in some form, do provide income, but the debate wages between how much transfers an immigrant takes and the taxes an immigrant pays. However, little attention has been focused on illegal immigrants and their local fiscal effects on government taxes and transfers. This area has not been the focus of systematic inquiry or substantive critical consideration because most studies center around legal immigrants and their federal impacts. The results from this thesis call for a mobilization of a heightened enthusiasm for addressing research challenges in this field and for current immigration policy to strive to maximize the well-being of the native population.