Senate File 41 - Introduced
                                  SENATE FILE 41
                                  BY KLIMESH
                            A BILL FOR
1 An Act relating to budgets of local emergency management
2    agencies and including applicability provisions.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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 1      Section 1. Section 29C.9, subsection 4, Code 2023, is
 2   amended to read as follows:
 3      4. For the purposes of this chapter, a commission is a
 4   municipality as defined in section 670.1 and a municipality as
 5   defined in section 24.2.
 6      Sec. 2. Section 29C.17, subsection 2, paragraph a, Code
 7   2023, is amended to read as follows:
 8      a. A countywide special levy pursuant to section 331.424,
 9   subsection 1 certified and levied by the commission up to an
10   amount sufficient to pay for the maintenance and operation of
11   the local emergency management agency.
12      Sec. 3. Section 29C.17, subsection 6, Code 2023, is amended
13   to read as follows:
14      6. Subject to chapter 24, the commission shall adopt,
15   certify, and provide a budget, on or before February 28 of
16   each year, to the funding entities determined pursuant to
17   subsection 2. The form of the budget shall be as prescribed
18   by the department of management. Any portion of a tax levied
19   by a county or city to support the local emergency management
20   agency shall be identified separately on tax statements issued
21   by the county treasurer. A tax levied by the commission under
22   subsection 2, paragraph “a”, shall be identified separately on
23   tax statements issued by the county treasurer.
24      Sec. 4. Section 331.424, subsection 1, paragraph a,
25   subparagraph (9), Code 2023, is amended by striking the
26   subparagraph.
27      Sec. 5. APPLICABILITY. This Act applies to budgets for
28   property taxes due and payable in fiscal years beginning on or
29   after July 1, 2024.
30                             EXPLANATION
31           The inclusion of this explanation does not constitute agreement with
32            the explanation’s substance by the members of the general assembly.
33    Under Code section 29C.17, a local emergency management
34 agency’s approved budget is funded by one or any combination
35 of several funding options, as determined by the local
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                                 S.F. 41
 1   emergency management commission, including a countywide
 2   special levy pursuant to Code section 331.424(1) under the
 3   county’s supplemental property tax levy authority in an amount
 4   sufficient to pay for the maintenance and operation of the
 5   local emergency management agency. This bill authorizes the
 6   local emergency management commission to certify and levy the
 7   countywide special levy for the maintenance and operation of
 8   the agency and strikes the county’s authority to certify such a
 9   levy. The bill also specifies the local emergency management
10   commission to be a municipality for purposes of Code chapter
11   24 (local budgets).
12      The bill applies to budgets for property taxes due and
13   payable in fiscal years beginning on or after July 1, 2024.
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Statutes affected: Introduced: 29C.9, 670.1, 331.424