House File 397 - Introduced HOUSE FILE BY SCHUELLER Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to township property tax levies for emergency 2 services and providing an applicability date. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2287YH 83 5 md/sc/5 PAG LIN 1 1 Section 1. Section 359.43, subsection 1, Code 2009, is 1 2 amended to read as follows: 1 3 1. The township trusteesmayshall levy an annual tax of 1 4 notexceedingless than forty and one=half cents per thousand 1 5 dollars of assessed value of the taxable property in the 1 6 township and not exceeding eighty cents per thousand dollars 1 7 of assessed value of taxable property in the township, 1 8 excluding property within a benefited fire district or within 1 9 the corporate limits of a city, for the purpose of exercising 1 10 the powers and duties specified in section 359.42.However, 1 11 in a township having a fire protection service or emergency 1 12 medical service agreement or both service agreements with a 1 13 special charter city having a paid fire department, the 1 14 township trustees may levy an annual tax not exceeding 1 15 fifty=four cents per thousand dollars of the assessed value of 1 16 the taxable property for the services authorized or required 1 17 under section 359.42 and in a township which is located within 1 18 a county having a population of three hundred thousand or 1 19 more, the township trustees may levy an annual tax not 1 20 exceeding sixty=seven and one=half cents per thousand dollars 1 21 of assessed value of taxable property for the services 1 22 authorized or required under section 359.42.1 23 Sec. 2. APPLICABILITY DATE. This Act applies to taxes due 1 24 and payable in the fiscal year beginning July 1, 2010. 1 25 EXPLANATION 1 26 Current law allows townships to levy an amount not 1 27 exceeding 40 1/2 cents per $1,000 of assessed value of the 1 28 taxable property in the township for fire protection service 1 29 and, if the township chooses to provide emergency medical 1 30 service, for emergency medical services. In townships that 1 31 contract with a special charter city to provide these 1 32 services, the levy limit is 54 cents per $1,000 of assessed 1 33 value. In townships located in a county with a population of 1 34 300,000 or more, the levy limit is 67 1/2 cents per $1,000 of 1 35 assessed value. In addition, all townships may levy an 2 1 additional 20 1/4 cents per $1,000 of assessed value if the 2 2 described levy amount is insufficient. 2 3 This bill requires all townships to impose a levy of not 2 4 less than 40 1/2 cents and not exceeding 80 cents per $1,000 2 5 of assessed value of the taxable property in the township, 2 6 excluding property within a benefited fire district or within 2 7 the corporate limits of a city, for fire protection service 2 8 and, if the township chooses to so provide, for emergency 2 9 medical service. 2 10 The bill applies to taxes due and payable in the fiscal 2 11 year beginning July 1, 2010. 2 12 LSB 2287YH 83 2 13 md/sc/5