Senate Study Bill 3178 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON BOLKCOM) A BILL FOR An Act relating to township property tax levies for emergency 1 services and including applicability provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5599XC (2) 83 md/sc

S.F. _____ Section 1. Section 359.43, subsection 1, Code 2009, is 1 amended to read as follows: 2 1. The township trustees may shall levy an annual tax 3 of not exceeding less than forty and one-half cents per 4 thousand dollars of assessed value of the taxable property 5 in the township and not exceeding eighty cents per thousand 6 dollars of assessed value of taxable property in the township , 7 excluding property within a benefited fire district or within 8 the corporate limits of a city, for the purpose of exercising 9 the powers and duties specified in section 359.42. However, 10 in a township having a fire protection service or emergency 11 medical service agreement or both service agreements with 12 a special charter city having a paid fire department, the 13 township trustees may levy an annual tax not exceeding 14 fifty-four cents per thousand dollars of the assessed value of 15 the taxable property for the services authorized or required 16 under section 359.42 and in a township which is located within 17 a county having a population of three hundred thousand or more, 18 the township trustees may levy an annual tax not exceeding 19 sixty-seven and one-half cents per thousand dollars of assessed 20 value of taxable property for the services authorized or 21 required under section 359.42 . 22 Sec. 2. APPLICABILITY DATE. This Act applies to taxes due 23 and payable in the fiscal year beginning July 1, 2011. 24 EXPLANATION 25 Current law allows townships to levy an amount not exceeding 26 40 1/2 cents per $1,000 of assessed value of the taxable 27 property in the township for fire protection service and, if 28 the township chooses to provide emergency medical service, for 29 emergency medical services. In townships that contract with 30 a special charter city to provide these services, the levy 31 limit is 54 cents per $1,000 of assessed value. In townships 32 located in a county with a population of 300,000 or more, the 33 levy limit is 67 1/2 cents per $1,000 of assessed value. In 34 addition, all townships may levy an additional 20 1/4 cents 35 -1- LSB 5599XC (2) 83 md/sc 1/ 2

S.F. _____ per $1,000 of assessed value if the described levy amount is 1 insufficient. 2 This bill requires all townships to impose a levy of not 3 less than 40 1/2 cents and not exceeding 80 cents per $1,000 4 of assessed value of the taxable property in the township, 5 excluding property within a benefited fire district or within 6 the corporate limits of a city, for fire protection service 7 and, if the township chooses to so provide, for emergency 8 medical service. 9 The bill applies to taxes due and payable in the fiscal year 10 beginning July 1, 2011. 11 -2- LSB 5599XC (2) 83 md/sc 2/ 2