Senate File 2426 - Introduced
SENATE FILE 2426
BY COMMITTEE ON WAYS AND MEANS
(SUCCESSOR TO SF 570)
(SUCCESSOR TO SF 352)
(SUCCESSOR TO SF 41)
A BILL FOR
1 An Act relating to emergency management services and emergency
2 medical services 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 2, Code 2024, is
2 amended to read as follows:
3 2. The commission shall be composed of a each member of
4 the board of supervisors, the sheriff, and the mayor from each
5 city within the county. A commission member may designate
6 an alternate to represent the designated entity. For any
7 activity relating to section 29C.17, subsection 2, or chapter
8 24, participation shall only be by a commission member or a
9 designated alternate that is an elected official from the same
10 designated entity.
11 Sec. 2. Section 29C.17, subsections 2, 3, and 6, Code 2024,
12 are amended to read as follows:
13 2. For purposes consistent with this chapter, the local
14 emergency management agency’s approved budget shall be funded
15 exclusively by one or any combination of the following options,
16 as determined by the commission:
17 a. A countywide special levy pursuant to section 331.424,
18 subsection 1 certified and levied by the commission at a rate
19 not to exceed thirty-five cents per one thousand dollars of
20 assessed value of taxable property to be used for the support
21 of the local emergency management agency, except for special
22 or unique services and operations, and a countywide additional
23 levy certified and levied by the commission at a rate not to
24 exceed one dollar per one thousand dollars of assessed value of
25 taxable property to be used only for special or unique services
26 and operations approved by the commission. “Special or unique
27 services and operations” means any of the following:
28 (1) Joint emergency response communications services
29 through an agreement entered into under chapter 28E, as
30 authorized in section 29C.9, subsection 6.
31 (2) Support or equipment for a countywide hazardous
32 materials team.
33 (3) Support or equipment for a countywide community
34 emergency response team.
35 (4) Support or equipment for a countywide search, rescue,
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1 and recovery team.
2 (5) Support or equipment for a countywide incident
3 management support team.
4 b. One or more of the following options:
5 (1) Per capita allocation funded from city and county
6 general funds or by a combination of city and county special
7 levies which may be apportioned among the member jurisdictions.
8 c. (2) An allocation computed as each jurisdiction’s
9 relative share of the total assessed valuation within the
10 county.
11 d. (3) A voluntary share allocation.
12 e. (4) Other funding sources allowed by law, excluding a
13 countywide levy.
14 3. A If a local emergency management agency is funded
15 under subsection 2, paragraph “b”, a political subdivision may
16 appropriate additional funds for the purpose of supporting
17 commission expenses relating to special or unique matters
18 extending beyond the resources of the agency.
19 6. Subject to chapter 24, the commission shall adopt,
20 certify, and provide a budget, on or before February 28 of
21 each year, to the funding entities determined pursuant to
22 subsection 2. The form of the budget shall be as prescribed
23 by the department of management. Any portion of a tax levied
24 by a county or city to support the local emergency management
25 agency shall be identified separately on tax statements issued
26 by the county treasurer. A tax levied by the commission under
27 subsection 2, paragraph “a”, shall be identified separately on
28 tax statements issued by the county treasurer.
29 Sec. 3. Section 29C.17, Code 2024, is amended by adding the
30 following new subsections:
31 NEW SUBSECTION. 7. If a commission is meeting the
32 financial obligations for implementation of its local emergency
33 management program and operation of the local emergency
34 management agency, the commission may reserve an amount
35 of unobligated and unencumbered funds, excluding amounts
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1 reserved or obligated under the capital improvement plan under
2 subsection 8, for operations expenditure obligations in a
3 future fiscal year, not to exceed an amount equal to thirty
4 percent of the local emergency management agency’s approved
5 budget for the fiscal year.
6 NEW SUBSECTION. 8. Each commission shall, as part of the
7 local emergency management agency’s budgeting process, adopt
8 a capital improvement plan that identifies large expenditures
9 or capital improvement projects and the funding sources
10 and financing of such projects for at least the subsequent
11 five fiscal years. Amounts reserved or obligated under a
12 capital improvement plan are not subject to the reserve amount
13 limitation under subsection 7. The local emergency management
14 agency’s annual budgeting process shall include evaluation
15 of the activities undertaken and the progress made under the
16 capital improvement plan.
17 Sec. 4. Section 331.424, subsection 1, paragraph a,
18 subparagraph (9), Code 2024, is amended to read as follows:
19 (9) The maintenance and operation of a local emergency
20 management agency established pursuant to chapter 29C, unless
21 the agency is funded under section 29C.17, subsection 2,
22 paragraph “a”.
23 Sec. 5. Section 384.12, subsection 5, Code 2024, is amended
24 to read as follows:
25 5. A tax for the support maintenance and operation of
26 a local emergency management commission agency established
27 pursuant to chapter 29C, unless the agency is funded under
28 section 29C.17, subsection 2, paragraph “a”.
29 Sec. 6. Section 422D.6, subsection 3, Code 2024, is amended
30 by adding the following new paragraph:
31 NEW PARAGRAPH. i. Salaries and benefits of emergency
32 medical care providers, as defined in section 147A.1.
33 Sec. 7. APPLICABILITY. This Act applies to budgets for
34 property taxes due and payable in fiscal years beginning on or
35 after July 1, 2025.
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1 EXPLANATION
2 The inclusion of this explanation does not constitute agreement with
3 the explanation’s substance by the members of the general assembly.
4 Under Code section 29C.17, a local emergency management
5 agency’s approved budget is funded by one or any combination
6 of several funding options, as determined by the local
7 emergency management commission, including a countywide
8 special levy pursuant to Code section 331.424(1) under the
9 county’s supplemental property tax levy authority in an amount
10 sufficient to pay for the maintenance and operation of the
11 local emergency management agency. This bill authorizes the
12 local emergency management commission to certify and levy the
13 countywide special levy for the support of the agency at a rate
14 not to exceed $0.35 per $1,000 of assessed value and limits
15 the county’s authority to certify such a levy if the agency
16 is being funded with the countywide levy under the bill. The
17 bill also limits a city’s authority to levy a tax under Code
18 section 384.12(5) to support an emergency management agency if
19 the agency is being funded through the countywide levy under
20 the bill.
21 The bill also authorizes the local emergency management
22 commission to certify and levy a countywide additional levy
23 not to exceed $1.00 per $1,000 of assessed value for special
24 or unique services and operations, as defined in the bill,
25 approved by the commission.
26 Code section 29C.9 establishes the composition of each
27 local emergency management commission to be a member of the
28 board of supervisors, the sheriff, and the mayor from each
29 city within the county. The bill modifies the composition of
30 each commission so that it includes each member of the board
31 of supervisors.
32 Code chapter 422D authorizes counties to impose a property
33 tax levy, an income surtax, or a combination of both taxes
34 within the county, excluding those areas within a benefited
35 emergency medical services district under Code chapter 357F, to
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1 be used for specified emergency medical services costs, if the
2 taxes are approved at election.
3 The bill adds salaries and benefits of emergency medical
4 care providers, as defined in Code section 147A.1, to the
5 eligible expenditures from the county emergency medical
6 services trust fund under Code section 422D.6.
7 The bill also provides that if a commission is meeting
8 the financial obligations for implementation of its local
9 emergency management program and operation of the local
10 emergency management agency, the commission may reserve an
11 amount of unobligated and unencumbered funds, excluding amounts
12 reserved or obligated under the capital improvement plan,
13 as required under the bill, for expenditure obligations in
14 a future fiscal year, not to exceed an amount equal to 30
15 percent of the local emergency management agency’s approved
16 budget for the applicable fiscal year. In addition, the
17 bill allows the commission to reserve an amount not to
18 exceed 5 percent of the annual capital improvement budget for
19 operations expenditure obligations in a future fiscal year.
20 As part of the local emergency management agency’s budgeting
21 process, the bill requires the commission to adopt a capital
22 improvement plan that identifies large expenditures or capital
23 improvement projects and the funding sources and financing
24 of such projects. The local emergency management agency’s
25 annual budgeting process must also include evaluation of the
26 activities undertaken and the progress made under the capital
27 improvement plan.
28 The bill applies to budgets for property taxes due and
29 payable in fiscal years beginning on or after July 1, 2025.
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Statutes affected:
Introduced: 29C.9, 331.424, 29C.17