H.F. 2121 Section 1. NEW SECTION . 331.424D Senior services property 1 tax levy —— petition —— election. 2 1. a. The board, upon receipt of a petition as provided 3 in section 331.306 requesting imposition of the levy under 4 this section, shall, at an election held on a date specified 5 in section 39.2, subsection 4, paragraph “a” , submit to the 6 registered voters of the county the question as to whether 7 the board shall be authorized to levy on all taxable property 8 within the county a tax not to exceed thirty cents per one 9 thousand dollars of assessed value to be used for the purpose 10 of contracting with persons to provide senior services within 11 the county for a period of time not to exceed ten years after 12 the date of the election at which the levy was authorized. 13 b. The election shall not be held sooner than sixty days 14 after publication of notice of the ballot proposition. The 15 ballot proposition shall specify a maximum levy rate that 16 may be imposed by the board, not to exceed the limitation in 17 paragraph “a” , and, if requested in the petition, specify a date 18 that the authorization to impose the levy shall automatically 19 be repealed, but not later than ten years after the date of 20 the election. The cost of the election shall be borne by 21 the county. If a majority voting on the question approves 22 authorization of imposition of the levy, the board may impose 23 the levy. 24 2. Taxes levied under this section are in addition to any 25 other moneys the county may wish to spend for such purposes, 26 are not subject to the levy rate limitations of section 27 331.423, and shall not be deducted from the maximum rates of 28 taxes authorized to be levied by the county pursuant to section 29 331.423. 30 3. a. If a levy under this section is authorized at 31 election, the authorization may be terminated in the same 32 manner by petition election at any time before expiration of 33 the period of time for which the levy was authorized. 34 b. Following the petition and approval at election under 35 -1- LSB 5408YH (3) 87 md/jh 1/ 4

H.F. 2121 subsection 1 or a prior extension under this paragraph, 1 the board of supervisors may, by resolution, and in lieu of 2 the petition required under subsection 1, direct the county 3 commissioner of elections to submit to the registered voters of 4 the county the question of whether to extend the period of time 5 authorized to impose the levy for a period of time ending not 6 later than ten years after the end of the current authorized 7 period. For an extension approved by the voters under this 8 paragraph to be valid, the election shall be held prior to 9 expiration of the current authorized period. 10 4. Revenues resulting from the levy under this section 11 shall be deposited in the county’s general fund but shall not 12 be used for a purpose other than senior services and shall not 13 be transferred to any other fund of the county as provided in 14 rules promulgated by the county finance committee created in 15 section 333A.1. 16 5. For the purposes of this section, “senior services” 17 includes the following services if provided to individuals 18 fifty-five years of age or older: 19 a. Adult day services, as defined in section 231D.1. 20 b. Chronic disease self-management and fall prevention 21 services. 22 c. Personal care assistance. 23 d. Home-delivered meals, congregate meals, and nutrition 24 assessments and counseling. 25 e. Personal emergency response services. 26 f. Fiscal management assistance. 27 g. Transportation assistance. 28 h. Social and recreational facilities and activities. 29 Sec. 2. Section 403.19, subsection 2, paragraph a, Code 30 2018, is amended to read as follows: 31 a. That portion of the taxes each year in excess of such 32 amount shall be allocated to and when collected be paid into 33 a special fund of the municipality to pay the principal of 34 and interest on loans, moneys advanced to, or indebtedness, 35 -2- LSB 5408YH (3) 87 md/jh 2/ 4

H.F. 2121 whether funded, refunded, assumed, or otherwise, including 1 bonds issued under the authority of section 403.9, subsection 2 1 , incurred by the municipality to finance or refinance, in 3 whole or in part, an urban renewal project within the area, 4 and to provide assistance for low and moderate income family 5 housing as provided in section 403.22 . However, except 6 as provided in paragraph “b” , taxes for the regular and 7 voter-approved physical plant and equipment levy of a school 8 district imposed pursuant to section 298.2 and taxes for the 9 instructional support program of a school district imposed 10 pursuant to section 257.19 , taxes for the payment of bonds and 11 interest of each taxing district, taxes for the senior services 12 levy under section 331.424D, and taxes imposed under section 13 346.27, subsection 22 , related to joint county-city buildings 14 shall be collected against all taxable property within the 15 taxing district without limitation by the provisions of this 16 subsection . 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 This bill establishes a county senior services property tax 21 levy that may be imposed by the county board of supervisors 22 following receipt of a petition and majority approval at 23 election by the voters of the county. The levy may not exceed 24 30 cents per $1,000 of assessed value and must be used for the 25 purpose of contracting with persons to provide senior services 26 within the county. The maximum period of time that imposition 27 of the levy may be authorized is 10 years after the date of the 28 election at which the levy was authorized. 29 The bill provides that taxes levied under the bill are in 30 addition to any other moneys the county may wish to spend for 31 senior services and are not subject to the general county 32 services and rural county services levy rate limitations. The 33 levy authorization may be terminated in the same manner by 34 petition election at any time before expiration of the period 35 -3- LSB 5408YH (3) 87 md/jh 3/ 4

H.F. 2121 of time for which the levy was authorized. The bill also 1 establishes procedures for extending the levy authorization. 2 The bill defines “senior services” to include the following 3 services if provided to individuals 55 years of age or older: 4 (1) adult day services; (2) chronic disease self-management 5 and fall prevention services; (3) personal care assistance; 6 (4) home-delivered meals, congregate meals, and nutrition 7 assessments and counseling; (5) personal emergency response 8 services; (6) fiscal management assistance; (7) transportation 9 assistance; and (8) social and recreational facilities and 10 activities. The bill allows such senior services to be 11 provided by the county or provided by a person with whom the 12 county has contracted. 13 The bill excludes the county senior services levy from the 14 division of revenue under Code section 403.19 (tax increment 15 financing). Under the bill, the senior services property tax 16 levy is not divided and paid into the municipality’s special 17 fund for the payment of urban renewal indebtedness but instead 18 is required to be levied, collected, and paid to the county in 19 the same manner as all other property taxes. 20 -4- LSB 5408YH (3) 87 md/jh 4/ 4