HF 546 (LSB 1120HV (1) 90)

HOUSE FILE 546

BY  COMMITTEE ON LOCAL GOVERNMENT

(SUCCESSOR TO HF 126)

A BILL FOR

An Act relating to budgets of local emergency management agencies and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 29C.9, subsection 4, Code 2023, is amended to read as follows:
   4.  For the purposes of this chapter, a commission is a municipality as defined in section 670.1 and a municipality as defined in section 24.2.
    Sec. 2.  Section 29C.17, subsection 2, paragraph a, Code 2023, is amended to read as follows:
   a.  A countywide special levy pursuant to section 331.424, subsection 1 certified and levied by the commission up to an amount sufficient to pay for the maintenance and operation of the local emergency management agency.
    Sec. 3.  Section 29C.17, subsection 6, Code 2023, is amended to read as follows:
   6.  Subject to chapter 24, the commission shall adopt, certify, and provide a budget, on or before February 28 of each year, to the funding entities determined pursuant to subsection 2. The form of the budget shall be as prescribed by the department of management. Any portion of a tax levied by a county or city to support the local emergency management agency shall be identified separately on tax statements issued by the county treasurer.  A tax levied by the commission under subsection 2, paragraph “a”, shall be identified separately on tax statements issued by the county treasurer.
    Sec. 4.  Section 331.424, subsection 1, paragraph a, subparagraph (9), Code 2023, is amended by striking the subparagraph.
    Sec. 5.  APPLICABILITY.  This Act applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2024.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Under Code section 29C.17, a local emergency management agency’s approved budget is funded by one or any combination of several funding options, as determined by the local emergency management commission, including a countywide special levy pursuant to Code section 331.424(1) under the county’s supplemental property tax levy authority in an amount sufficient to pay for the maintenance and operation of the local emergency management agency. This bill authorizes the local emergency management commission to certify and levy the countywide special levy for the maintenance and operation of the agency and strikes the county’s authority to certify such a levy. The bill also specifies the local emergency management commission to be a municipality for purposes of Code chapter 24 (local budgets).
   The bill applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2024.