This bill amends various sections of the Iowa Code related to the budgets of local emergency management agencies. It clarifies that a local emergency management commission is considered a municipality and a certifying board under Code chapter 24. The bill mandates that the approved budget for local emergency management agencies must be fully funded through one or more options determined by the commission. Additionally, it specifies that the budget must be adopted and certified by the commission by February 28 each year, and any portion of a tax levied to support the agency must be clearly identified on tax statements.

Furthermore, the bill introduces a new provision stating that once the budget is adopted and certified by the commission, it cannot be amended or changed by any other entity. This ensures that the commission retains control over the budget after its approval. The provisions of this bill will apply to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2026.

Statutes affected:
Introduced: 29C.9, 670.1, 29C.17