H.F. _____ Section 1. Section 29C.9, subsections 1, 2, and 4, Code 1 2024, are amended to read as follows: 2 1. The county boards board of supervisors, city councils, 3 and the sheriff in each county shall cooperate with the 4 department to establish a commission to carry out the 5 provisions of this chapter . 6 2. The commission shall be composed of a member the members 7 of the board of supervisors, the sheriff, and the mayor from 8 each city within the county. A commission member may designate 9 an alternate to represent the designated entity. For any 10 activity relating to section 29C.17, subsection 2 , or chapter 11 24 , participation shall only be by a commission member or a 12 designated alternate that is an elected official from the same 13 designated entity. 14 4. For the purposes of this chapter , a commission is a 15 municipality as defined in section 670.1 and a municipality as 16 defined in section 24.2 . 17 Sec. 2. Section 29C.17, subsections 2, 3, and 6, Code 2024, 18 are amended to read as follows: 19 2. For purposes consistent with this chapter , the local 20 emergency management agency’s approved budget shall be funded 21 exclusively by one or any combination of the following options, 22 as determined by the commission: 23 a. A countywide special levy pursuant to section 331.424, 24 subsection 1 certified and levied by the commission at a rate 25 not to exceed thirty-five cents per one thousand dollars of 26 assessed value of taxable property to be used for the support 27 of the local emergency management agency, except for special 28 or unique services and operations, and a countywide additional 29 levy certified and levied by the commission at a rate not to 30 exceed one dollar per one thousand dollars of assessed value of 31 taxable property to be used only for special or unique services 32 and operations approved by the commission . “Special or unique 33 services and operations” means any of the following: 34 (1) Joint emergency response communications services 35 -1- LSB 5599YC (6) 90 dg/jh 1/ 5

H.F. _____ through an agreement entered into under chapter 28E, as 1 authorized in section 29C.9, subsection 6. 2 (2) Equipment of a countywide hazardous materials team. 3 (3) Equipment for a countywide community emergency response 4 team. 5 (4) Equipment for a countywide search, rescue, and recovery 6 team. 7 (5) Equipment for a countywide incident management support 8 team. 9 b. One or more of the following options: 10 (1) Per capita allocation funded from city and county 11 general funds or by a combination of city and county special 12 levies which may be apportioned among the member jurisdictions. 13 c. (2) An allocation computed as each jurisdiction’s 14 relative share of the total assessed valuation within the 15 county. 16 d. (3) A voluntary share allocation. 17 e. (4) Other funding sources allowed by law , excluding a 18 countywide levy . 19 3. A If a local emergency management agency is funded 20 under subsection 2, paragraph “b” , a political subdivision may 21 appropriate additional funds for the purpose of supporting 22 commission expenses relating to special or unique matters 23 extending beyond the resources of the agency. 24 6. Subject to chapter 24 , the commission shall adopt, 25 certify, and provide a budget, on or before February 28 of each 26 year, to the funding entities determined pursuant to subsection 27 2 . 28 a. If a local emergency management agency is funded under 29 subsection 2, paragraph “b” , the political subdivisions 30 provided a certified budget are responsible for certifying 31 their portion of the budget from city and county general funds 32 or by a combination of city and county special levies. 33 b. The form of the budget shall be as prescribed by the 34 department of management. Any A tax levied by the commission 35 -2- LSB 5599YC (6) 90 dg/jh 2/ 5

H.F. _____ under subsection 2, paragraph “a” , or any portion of a tax 1 levied by a county or city to support the local emergency 2 management agency shall be identified separately on tax 3 statements issued by the county treasurer. 4 Sec. 3. Section 29C.17, Code 2024, is amended by adding the 5 following new subsections: 6 NEW SUBSECTION . 7. If a commission is meeting the 7 financial obligations for implementation of its local emergency 8 management program and operation of the local emergency 9 management agency, the commission may reserve an amount 10 of unobligated and unencumbered funds, excluding amounts 11 reserved or obligated under the capital improvement plan under 12 subsection 8, for operations expenditure obligations in a 13 future fiscal year, not to exceed an amount equal to thirty 14 percent of the local emergency management agency’s approved 15 budget for the fiscal year. 16 NEW SUBSECTION . 8. Each commission shall, as part of the 17 local emergency management agency’s budgeting process, adopt 18 a capital improvement plan that identifies large expenditures 19 or capital improvement projects and the funding sources 20 and financing of such projects for at least the subsequent 21 five fiscal years. Amounts reserved or obligated under a 22 capital improvement plan are not subject to the reserve amount 23 limitation under subsection 7. The local emergency management 24 agency’s annual budgeting process shall include evaluation 25 of the activities undertaken and the progress made under the 26 capital improvement plan. The capital improvement plan may be 27 a part of a local emergency management agency’s strategic plan, 28 as determined by the commission. 29 Sec. 4. Section 331.424, subsection 1, paragraph a, 30 subparagraph (9), Code 2024, is amended to read as follows: 31 (9) The maintenance and operation of a local emergency 32 management agency established pursuant to chapter 29C , unless 33 the agency is funded under section 29C.17, subsection 2, 34 paragraph “a” . 35 -3- LSB 5599YC (6) 90 dg/jh 3/ 5

H.F. _____ Sec. 5. Section 384.12, subsection 5, Code 2024, is amended 1 to read as follows: 2 5. A tax for the support maintenance and operation of 3 a local emergency management commission agency established 4 pursuant to chapter 29C , unless the agency is funded under 5 section 29C.17, subsection 2, paragraph “a” . 6 Sec. 6. Section 422D.6, subsection 3, Code 2024, is amended 7 by adding the following new paragraph: 8 NEW PARAGRAPH . i. Salaries and benefits of emergency 9 medical care providers, as defined in section 147A.1. 10 Sec. 7. APPLICABILITY. This Act applies to budgets for 11 property taxes due and payable in fiscal years beginning on or 12 after July 1, 2025. 13 EXPLANATION 14 The inclusion of this explanation does not constitute agreement with 15 the explanation’s substance by the members of the general assembly. 16 Under Code section 29C.17, a local emergency management 17 agency’s approved budget is funded by one or any combination 18 of several funding options, as determined by the local 19 emergency management commission, including a countywide 20 special levy pursuant to Code section 331.424(1) under the 21 county’s supplemental property tax levy authority in an amount 22 sufficient to pay for the maintenance and operation of the 23 local emergency management agency. This bill authorizes the 24 local emergency management commission to certify and levy the 25 countywide special levy for the support of the agency at a rate 26 not to exceed $0.35 per $1,000 of assessed value and limits 27 the county’s authority to certify such a levy if the agency 28 is being funded with the countywide levy under the bill. The 29 bill also limits a city’s authority to levy a tax under Code 30 section 384.12(5) to support an emergency management agency if 31 the agency is being funded through the countywide levy under 32 the bill. 33 The bill also authorizes the local emergency management 34 commission to certify and levy a countywide additional levy 35 -4- LSB 5599YC (6) 90 dg/jh 4/ 5

H.F. _____ not to exceed $1.00 per $1,000 of assessed value for special 1 or unique services and operations, as defined in the bill, 2 approved by the commission. The bill also specifies that the 3 local emergency management commission is a municipality for 4 purposes of Code chapter 24 (local budgets). 5 Code chapter 422D authorizes counties to impose a property 6 tax levy, an income surtax, or a combination of both taxes 7 within the county, excluding those areas within a benefited 8 emergency medical services district under Code chapter 357F, to 9 be used for specified emergency medical services costs, if the 10 taxes are approved at election. 11 The bill adds salaries and benefits of emergency medical 12 care providers, as defined in Code section 147A.1, to the 13 eligible expenditures from the county emergency medical 14 services trust fund under Code section 422D.6. 15 The bill also provides that if a commission is meeting 16 the financial obligations for implementation of its local 17 emergency management program and operation of the local 18 emergency management agency, the commission may reserve an 19 amount of unobligated and unencumbered funds, excluding amounts 20 reserved or obligated under the capital improvement plan, as 21 required under the bill, for expenditure obligations in a 22 future fiscal year, not to exceed an amount equal to 30 percent 23 of the local emergency management agency’s approved budget for 24 the applicable fiscal year. As part of the local emergency 25 management agency’s budgeting process, the bill requires the 26 commission to adopt a capital improvement plan that identifies 27 large expenditures or capital improvement projects and the 28 funding sources and financing of such projects. The local 29 emergency management agency’s annual budgeting process must 30 also include evaluation of the activities undertaken and the 31 progress made under the capital improvement plan. 32 The bill applies to budgets for property taxes due and 33 payable in fiscal years beginning on or after July 1, 2025. 34 -5- LSB 5599YC (6) 90 dg/jh 5/ 5