Senate File 2315 H-8330 Amend Senate File 2315, as amended, passed and 1 reprinted by the Senate, as follows: 2 1. Page 74, after line 13 by inserting: 3 < DIVISION ___ 4 FUNDING PROVISIONS 5 Sec. ___. NEW SECTION . 331.424D County mental 6 health and disabilities services fund. 7 1. For the purposes of this chapter and chapter 8 426B, unless the context otherwise requires: 9 a. “Base year expenditures for mental health and 10 disabilities services” means the same as defined in 11 section 331.438, Code Supplement 2011, minus the amount 12 the county received from the property tax relief fund 13 pursuant to section 426B.1, Code 2011, for the fiscal 14 year beginning July 1, 2012. 15 b. “County population expenditure target amount” 16 means the product of the statewide per capita 17 expenditure target amount multiplied by a county’s 18 general population. 19 c. “County services fund” means a county mental 20 health and disabilities services fund created pursuant 21 to this section. 22 d. “Per capita growth amount” means the amount by 23 which the statewide per capita expenditure target 24 amount may grow from one year to the next. 25 e. “Statewide per capita expenditure target amount” 26 means the dollar amount of a statewide expenditure 27 target per person as established by statute. 28 2. The county finance committee created in section 29 333A.2 shall consult with the department of human 30 services in adopting rules and prescribing forms for 31 administering the county services funds. 32 3. a. For the fiscal year beginning July 1, 2013, 33 and succeeding fiscal years, revenues from taxes 34 and other sources designated by a county for mental 35 health and disabilities services shall be credited 36 to a mental health and disabilities services fund 37 which shall be created by the county. The board shall 38 make appropriations from the county services fund 39 for payment of services provided under the regional 40 service system management plan approved pursuant to 41 section 331.439A. The county may pay for the services 42 in cooperation with other counties by combining 43 appropriations from the county services fund with 44 appropriations from the county services funds of other 45 counties, through the county’s regional administrator, 46 or through another arrangement specified in the 47 regional governance agreement entered into by the 48 county under section 331.438E. 49 b. Appropriations specifically authorized to be 50 -1- SF2315.5328 (3) 84 jp/rj 1/ 5 #1.

made from the county services fund shall not be made 1 from any other fund of the county. 2 4. For the fiscal year beginning July 1, 2013, 3 and succeeding fiscal years, receipts from the state 4 or federal government for the mental health and 5 disabilities services administered or paid for by a 6 county shall be credited to the county services fund, 7 including moneys distributed to the county through the 8 department of human services and moneys distributed 9 pursuant to chapter 426B to the county for property tax 10 relief. 11 5. a. For the fiscal year beginning July 1, 2013, 12 and for each subsequent fiscal year, the county shall 13 certify a levy for payment of services from the county 14 services fund. For each fiscal year, county revenues 15 from taxes levied by the county and credited to the 16 county services fund shall not exceed an amount equal 17 to the amount of the county population expenditure 18 target for the fiscal year for which the budget is 19 certified. 20 b. The county auditor and the board of supervisors 21 shall certify the levy for the county services fund as 22 required by paragraph “a” . A levy certified under this 23 subsection is not subject to the provisions of section 24 331.426 or to any other provision in law authorizing a 25 county to exceed, increase, or appeal a property tax 26 levy limit. 27 Sec. ___. Section 426B.1, subsection 2, Code 2011, 28 is amended by striking the subsection and inserting in 29 lieu thereof the following: 30 2. There is appropriated from the general fund 31 of the state to the property tax relief fund for the 32 indicated fiscal years the following amounts to be used 33 as provided in this chapter: 34 a. For the fiscal year beginning July 1, 2013, 35 seventeen million three hundred thirty-one thousand six 36 hundred eighty dollars. 37 b. For the fiscal year beginning July 1, 2014, 38 thirty-six million fifty-four thousand two hundred 39 eighty dollars. 40 c. For the fiscal year beginning July 1, 2015, 41 sixty-three million one hundred thirty thousand eight 42 hundred ninety-nine dollars. 43 d. For the fiscal year beginning July 1, 2016, 44 ninety-four million three hundred fifteen thousand one 45 hundred fifty-one dollars. 46 e. For the fiscal year beginning July 1, 2017, 47 and succeeding fiscal years, one hundred twenty-five 48 million seven hundred fifty-three thousand five hundred 49 thirty-four dollars. 50 -2- SF2315.5328 (3) 84 jp/rj 2/ 5

Sec. ___. Section 426B.2, subsections 1 and 2, Code 1 2011, are amended by striking the subsections. 2 Sec. ___. Section 426B.2, subsection 3, paragraph 3 a, Code 2011, is amended to read as follows: 4 a. The director of human services shall draw 5 warrants on the property tax relief fund, payable to 6 the county treasurer in the amount due to a county in 7 accordance with subsection 1 paragraph “b” and section 8 426B.3A and mail the warrants to the county auditors in 9 July and January of each year. 10 Sec. ___. Section 426B.3, subsection 1, Code 2011, 11 is amended to read as follows: 12 1. The county auditor shall reduce the certified 13 budget amount received from the board of supervisors 14 for the succeeding fiscal year for the county mental 15 health, mental retardation, and developmental 16 disabilities services fund created in pursuant to 17 section 331.424A 331.424D by an amount equal to the 18 amount the county will receive from the property 19 tax relief fund pursuant to section 426B.2 426B.3A, 20 subsection 6 , for the succeeding fiscal year for 21 purposes of replacing the designated portion of the 22 per capita county base property tax equivalent and 23 for any equalization payment and the auditor shall 24 determine the rate of taxation necessary to raise the 25 reduced amount. On the tax list, the county auditor 26 shall compute the amount of taxes due and payable 27 on each parcel before and after the amount received 28 from the property tax relief fund is used to reduce 29 the county budget. The director of human services 30 shall notify the county auditor of each county of the 31 amount of moneys the county will receive from the 32 property tax relief fund pursuant to section 426B.2 33 426B.3A, subsection 6 , for the succeeding fiscal year 34 for purposes of replacing the designated portion of 35 the per capita county base property tax equivalent . 36 If the amount the county will receive pursuant to 37 section 426B.3A, for any purpose is changed after the 38 county has certified its budget, the county board of 39 supervisors may amend the certified budget to reflect 40 the change and the county auditor shall revise the levy 41 rate and amount of taxes due and payable on each parcel 42 accordingly. Such an amendment to the budget shall be 43 made without public hearing and without being subject 44 to protest. 45 Sec. ___. NEW SECTION . 426B.3A Per capita funding. 46 1. Commencing with the fiscal year beginning July 47 1, 2013, the state and county funding for the mental 48 health and disability services administered or paid for 49 by counties shall be provided based on a statewide per 50 -3- SF2315.5328 (3) 84 jp/rj 3/ 5

capita expenditure target amount computed in accordance 1 with this section. 2 2. The statewide per capita expenditure target 3 amount shall consist of the sum of the following: 4 a. A county base property tax equivalent to 5 forty-one dollars and twenty-eight cents per capita. 6 b. A per capita growth amount, which may be stated 7 as a percentage of the prior fiscal year’s county base 8 property tax per capita amount, as established by 9 statute. 10 3. There is appropriated each fiscal year from the 11 general fund of the state an amount necessary to pay 12 the per capita growth amount established for the fiscal 13 year. 14 4. The per capita growth amount for the fiscal year 15 beginning July 1, 2013, is three percent of the per 16 capita amount established in subsection 2, paragraph 17 “a” . 18 5. The per capita growth amount established 19 by statute shall provide funding for increases in 20 non-Medicaid expenditures from county services funds 21 due to service costs, additional service populations, 22 additional core service domains, and numbers of persons 23 receiving services. 24 6. a. For the fiscal year beginning July 1, 2013, 25 each county with a county population expenditure target 26 amount that exceeds the county’s base year expenditures 27 for mental health and disabilities services shall 28 receive an equalization payment in the amount of the 29 difference. The equalization payments shall be made 30 from the moneys appropriated to the property tax relief 31 fund in section 426B.1, subsection 2. The counties 32 receiving an equalization payment under this paragraph 33 shall receive an equalization payment in the same 34 amount for each succeeding fiscal year. 35 b. For the fiscal year beginning July 1, 2013, the 36 moneys appropriated to the property tax relief fund in 37 section 426B.1, subsection 2, shall be distributed to 38 provide the equalization payments required in paragraph 39 “a” . 40 c. For the fiscal year beginning July 1, 2014, the 41 moneys appropriated to the property tax relief fund in 42 section 426B.1, subsection 2, shall be distributed to 43 provide the equalization payment required in paragraph 44 “a” and for the state to replace an amount equal to ten 45 dollars and forty-two cents per capita of the county 46 base property tax equivalent to forty-one dollars and 47 twenty-eight cents per capita. 48 d. For the fiscal year beginning July 1, 2015, the 49 moneys appropriated to the property tax relief fund in 50 -4- SF2315.5328 (3) 84 jp/rj 4/ 5

section 426B.1, subsection 2, shall be distributed to 1 provide the equalization payment required in paragraph 2 “a” and for the state to replace an amount equal to 3 twenty dollars and seventy-five cents per capita of 4 the county base property tax equivalent to forty-one 5 dollars and twenty-eight cents per capita. 6 e. For the fiscal year beginning July 1, 2016, the 7 moneys appropriated to the property tax relief fund in 8 section 426B.1, subsection 2, shall be distributed to 9 provide the equalization payment required in paragraph 10 “a” and for the state to replace an amount equal to 11 thirty-one dollars and seven cents per capita of 12 the county base property tax equivalent to forty-one 13 dollars and twenty-eight cents per capita. 14 f. For the fiscal year beginning July 1, 2017, and 15 each succeeding fiscal year, the moneys appropriated 16 to the property tax relief fund in section 426B.1, 17 subsection 2, shall be distributed to provide the 18 equalization payment required in paragraph “a” and 19 for the state to replace an amount equal to forty-one 20 dollars and twenty-eight cents per capita of the county 21 base property tax equivalent to forty-one dollars and 22 twenty-eight cents per capita. 23 Sec. ___. Section 426B.6, Code Supplement 2011, is 24 amended to read as follows: 25 426B.6 Future repeal. 26 This chapter is repealed July 1, 2013 2018 . 27 Sec. ___. EFFECTIVE DATE. The following provisions 28 of this division of this Act takes effect July 1, 2013: 29 1. The section of this Act amending section 426B.1. 30 2. The sections of this Act amending section 31 426B.2. 32 3. The section of this Act amending section 426B.3. 33 Sec. ___. APPLICABILITY. The following provisions 34 of this division of this Act are applicable commencing 35 with the budget and tax levy certification process for 36 the fiscal year beginning July 1, 2013: 37 1. The section of this Act amending section 426B.1. 38 2. The sections of this Act amending section 39 426B.2. 40 3. The section of this Act amending section 41 426B.3. > 42 2. Title page, line 4, after < regions > by inserting 43 < , making appropriations, revising related property tax 44 levy provisions, > 45 ______________________________ COMMITTEE ON APPROPRIATIONS RAECKER of Polk, Chairperson -5- SF2315.5328 (3) 84 jp/rj 5/ 5 #2.