Senate File 365 - Introduced SENATE FILE 365 BY D. JOHNSON (COMPANION TO HF 343 BY KAUFMANN) A BILL FOR An Act relating to county funding of mental health and 1 disability services and the mental health and disability 2 services property tax levy and including effective date 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1750XS (1) 87 hb/rh/sc

S.F. 365 Section 1. Section 222.73, subsection 2, paragraph b, Code 1 2017, is amended to read as follows: 2 b. The per diem costs billed to each mental health and 3 disability services region shall not exceed the per diem costs 4 billed to the county in the fiscal year beginning July 1, 1996. 5 However, the per diem costs billed to a county may be adjusted 6 for a fiscal year to reflect increased costs to the extent of 7 the percentage increase in the statewide per capita expenditure 8 target amount, if any per capita growth amount is authorized by 9 the general assembly for that fiscal year in accordance with 10 section 331.424A 426B.3 . 11 Sec. 2. Section 331.424A, subsections 6 and 8, Code 2017, 12 are amended to read as follows: 13 6. For each fiscal year, the county shall certify a levy 14 for payment of services. For each fiscal year, county revenues 15 from taxes imposed by the county credited to the services fund 16 shall not exceed an amount equal to the amount of base year 17 expenditures for mental health and disability services. A 18 levy certified under this section is not subject to the appeal 19 provisions of section 331.426 or to any other provision in law 20 authorizing a county to exceed, increase, or appeal a property 21 tax levy limit. 22 8. Notwithstanding subsection 6 , for the fiscal years 23 beginning July 1, 2013, July 1, 2014, July 1, 2015, July 1, 24 2016, and July 1, 2017, For the fiscal year beginning July 1, 25 2017, and each fiscal year thereafter, county revenues from 26 taxes levied by the county and credited to the county services 27 fund shall not exceed the lower of the following amounts: 28 a. The amount of the county’s base year expenditures for 29 mental health and disabilities services. 30 b. The an amount equal to the product of the statewide per 31 capita expenditure target amount established in section 426B.3 32 for the fiscal year beginning July 1, 2013, multiplied by the 33 county’s general population as determined by the state for the 34 same fiscal year. 35 -1- LSB 1750XS (1) 87 hb/rh/sc 1/ 3

S.F. 365 Sec. 3. COUNTY BUDGET RECERTIFICATION. If this Act is 1 enacted on or after March 15, 2017, notwithstanding section 2 24.17, for the fiscal year beginning July 1, 2017, a county may 3 recertify the county’s budget as necessary to implement the 4 provisions of this Act. A budget recertified pursuant to this 5 section must be recertified in duplicate to the county auditor 6 not later than April 15, 2017, and protests to the budget shall 7 be filed not later than April 25, 2017. 8 Sec. 4. EFFECTIVE UPON ENACTMENT. This Act, being deemed of 9 immediate importance, takes effect upon enactment. 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanation’s substance by the members of the general assembly. 13 Under current law, for the fiscal period beginning July 1, 14 2013, and ending June 30, 2018, county revenues from property 15 taxes levied by the county and credited to a county mental 16 health and disabilities services fund shall not exceed the 17 lower of the amount of the county’s base year expenditures for 18 mental health and disability services or the amount equal to 19 the product of the statewide per capita expenditure target 20 established in Code section 462B.3, subsection 2, for the 21 fiscal year beginning July 1, 2013, multiplied by the county’s 22 general population for the same fiscal year. After June 30, 23 2017, current law provides that county revenues from property 24 taxes levied and credited to the services fund shall not exceed 25 an amount equal to the county’s base year expenditures for 26 these services. 27 This bill establishes, for FY 2017-2018 and subsequent 28 fiscal years, a statewide standard property tax levy for mental 29 health and disability services based upon the per capita 30 expenditure target of $47.28 established in FY 2013-2014 31 multiplied by the county’s general population as determined by 32 the state for the same fiscal year. 33 The bill provides that, notwithstanding the deadline for 34 certifying a county budget, for the fiscal year beginning 35 -2- LSB 1750XS (1) 87 hb/rh/sc 2/ 3

S.F. 365 July 1, 2017, a county may recertify the county’s budget as 1 necessary to implement the bill if the bill is enacted after 2 the budget certification deadline. A budget recertified 3 pursuant to the bill must be recertified to the county auditor 4 no later than April 15, 2017, and protests to the budget must 5 be filed no later than April 25, 2017. 6 The bill takes effect upon enactment. 7 -3- LSB 1750XS (1) 87 hb/rh/sc 3/ 3