House File 2215 - Introduced HOUSE FILE 2215 BY NIELSEN A BILL FOR An Act relating to township funding for fire protection and 1 emergency medical services and including applicability 2 provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5918YH (3) 87 md/rj

H.F. 2215 Section 1. Section 359.43, subsection 2, Code 2018, is 1 amended to read as follows: 2 2. a. If the levy authorized under subsection 1 is 3 insufficient to provide the services authorized or required 4 under section 359.42 , the township trustees may levy an 5 additional annual tax not exceeding twenty and one-fourth cents 6 per thousand dollars of assessed value of the taxable property 7 in the township , excluding any property within the corporate 8 limits of a city, that is subject to the levy under subsection 9 1 to provide the services. 10 b. (1) The additional annual tax authorized under paragraph 11 “a” may be imposed at a rate exceeding the limitation in 12 paragraph “a” if the township trustees institute proceedings to 13 impose a higher additional annual tax by conducting a public 14 hearing and causing a notice of the public hearing and the 15 proposal to impose the higher additional annual tax, including 16 a statement of the additional annual tax levy rate proposed 17 to be levied and the right to petition for an election, to be 18 published in the manner provided in section 359.52. 19 (2) If at any time before the date fixed for taking action 20 to approve the higher additional annual tax rate, a petition 21 is filed with the township clerk asking that the question 22 of levying the higher rate be submitted to the registered 23 voters of the township, the township trustees shall either by 24 resolution declare the proposal to levy the higher rate to 25 have been abandoned or shall direct the county commissioner 26 of elections to call a special election upon the question of 27 levying the higher rate held on a date specified in section 28 39.2, subsection 4, paragraph “a” , occurring prior to the date 29 for certification of the township budget for the fiscal year 30 for which the higher additional annual tax is proposed. 31 (3) The petition is valid if signed by eligible electors 32 of the township equal in number to at least ten percent of the 33 votes cast in the township for the office of president of the 34 United States or governor at the preceding general election, or 35 -1- LSB 5918YH (3) 87 md/rj 1/ 3

H.F. 2215 one thousand, whichever is less. The petition shall include 1 the signatures of the petitioners, a statement of their place 2 of residence, and the date on which they signed the petition. 3 (4) A petition shall be examined before it is accepted for 4 filing. If it appears valid on its face, it shall be accepted 5 for filing. If it lacks the required number of signatures, it 6 shall be returned to the petitioners. 7 (5) Petitions which have been accepted for filing are valid 8 unless written objections are filed. Objections must be filed 9 with the county auditor within five working days after the 10 petition is filed. The objection process in section 44.7 shall 11 be followed for objections filed pursuant to this paragraph “b” . 12 (6) If a petition is not filed or if a petition is filed 13 and the proposition is approved at the election, the township 14 trustee may impose the additional annual tax for the applicable 15 fiscal year at a rate not to exceed the rate approved at the 16 election. 17 Sec. 2. APPLICABILITY. This Act applies to property taxes 18 due and payable in fiscal years beginning on or after July 1, 19 2019. 20 EXPLANATION 21 The inclusion of this explanation does not constitute agreement with 22 the explanation’s substance by the members of the general assembly. 23 Current Code section 359.43 authorizes township trustees 24 to levy an annual tax not exceeding 40.5 cents per $1,000 25 of assessed value of the taxable property in the township, 26 excluding property within a benefited fire district or within 27 the corporate limits of a city, for the purpose of providing 28 fire protection service and emergency medical service for the 29 township. If the 40.5 cent levy is insufficient to provide the 30 services authorized or required, the township trustees may levy 31 an additional annual tax not exceeding 20.25 cents per $1,000 32 of assessed value. 33 This bill authorizes the township trustees to impose the 34 additional annual tax at a rate exceeding the 20.25 cents per 35 -2- LSB 5918YH (3) 87 md/rj 2/ 3

H.F. 2215 $1,000 of assessed value if the township trustees institute 1 proceedings to impose a higher additional annual tax by 2 conducting a public hearing and causing a notice of the public 3 hearing and the proposal, including a statement of the right 4 to petition for an election, to be published in the manner 5 specified in the bill. However, if at any time before the date 6 fixed for taking action to approve the higher additional annual 7 tax rate, a petition is filed with the township clerk asking 8 that the question of levying the higher rate be submitted to 9 the registered voters of the township, the township trustees 10 shall either by resolution declare the proposal to levy the 11 higher rate to have been abandoned or shall direct the county 12 commissioner of elections to call a special election upon the 13 question of levying the higher rate occurring prior to the date 14 for certification of the township budget for the applicable 15 fiscal year. If a petition is not filed or if a petition is 16 filed and the proposition is approved at the election, the 17 township trustee may impose the additional annual tax for 18 the applicable fiscal year at a rate not to exceed the rate 19 approved at the election. 20 By operation of law the bill applies to a county that has, 21 by resolution under Code section 331.385, assumed the exercise 22 of the powers and duties of township trustees relating to 23 fire protection service and emergency medical service for any 24 township located in the unincorporated area of the county. 25 The bill applies to property taxes due and payable in fiscal 26 years beginning on or after July 1, 2019. 27 -3- LSB 5918YH (3) 87 md/rj 3/ 3