S.F. 2426 Section 1. Section 29C.9, subsection 2, Code 2024, is 1 amended to read as follows: 2 2. The commission shall be composed of a each member of 3 the board of supervisors, the sheriff, and the mayor from each 4 city within the county. A commission member may designate 5 an alternate to represent the designated entity. For any 6 activity relating to section 29C.17, subsection 2 , or chapter 7 24 , participation shall only be by a commission member or a 8 designated alternate that is an elected official from the same 9 designated entity. 10 Sec. 2. Section 29C.17, subsections 2, 3, and 6, Code 2024, 11 are amended to read as follows: 12 2. For purposes consistent with this chapter , the local 13 emergency management agency’s approved budget shall be funded 14 exclusively by one or any combination of the following options, 15 as determined by the commission: 16 a. A countywide special levy pursuant to section 331.424, 17 subsection 1 certified and levied by the commission at a rate 18 not to exceed thirty-five cents per one thousand dollars of 19 assessed value of taxable property to be used for the support 20 of the local emergency management agency, except for special 21 or unique services and operations, and a countywide additional 22 levy certified and levied by the commission at a rate not to 23 exceed one dollar per one thousand dollars of assessed value of 24 taxable property to be used only for special or unique services 25 and operations approved by the commission . “Special or unique 26 services and operations” means any of the following: 27 (1) Joint emergency response communications services 28 through an agreement entered into under chapter 28E, as 29 authorized in section 29C.9, subsection 6. 30 (2) Support or equipment for a countywide hazardous 31 materials team. 32 (3) Support or equipment for a countywide community 33 emergency response team. 34 (4) Support or equipment for a countywide search, rescue, 35 -1- LSB 1120SW (2) 90 dg/jh 1/ 5

S.F. 2426 and recovery team. 1 (5) Support or equipment for a countywide incident 2 management support team. 3 b. One or more of the following options: 4 (1) Per capita allocation funded from city and county 5 general funds or by a combination of city and county special 6 levies which may be apportioned among the member jurisdictions. 7 c. (2) An allocation computed as each jurisdiction’s 8 relative share of the total assessed valuation within the 9 county. 10 d. (3) A voluntary share allocation. 11 e. (4) Other funding sources allowed by law , excluding a 12 countywide levy . 13 3. A If a local emergency management agency is funded 14 under subsection 2, paragraph “b” , a political subdivision may 15 appropriate additional funds for the purpose of supporting 16 commission expenses relating to special or unique matters 17 extending beyond the resources of the agency. 18 6. Subject to chapter 24 , the commission shall adopt, 19 certify, and provide a budget, on or before February 28 of 20 each year, to the funding entities determined pursuant to 21 subsection 2 . The form of the budget shall be as prescribed 22 by the department of management. Any portion of a tax levied 23 by a county or city to support the local emergency management 24 agency shall be identified separately on tax statements issued 25 by the county treasurer. A tax levied by the commission under 26 subsection 2, paragraph “a” , shall be identified separately on 27 tax statements issued by the county treasurer. 28 Sec. 3. Section 29C.17, Code 2024, is amended by adding the 29 following new subsections: 30 NEW SUBSECTION . 7. If a commission is meeting the 31 financial obligations for implementation of its local emergency 32 management program and operation of the local emergency 33 management agency, the commission may reserve an amount 34 of unobligated and unencumbered funds, excluding amounts 35 -2- LSB 1120SW (2) 90 dg/jh 2/ 5

S.F. 2426 reserved or obligated under the capital improvement plan under 1 subsection 8, for operations expenditure obligations in a 2 future fiscal year, not to exceed an amount equal to thirty 3 percent of the local emergency management agency’s approved 4 budget for the fiscal year. 5 NEW SUBSECTION . 8. Each commission shall, as part of the 6 local emergency management agency’s budgeting process, adopt 7 a capital improvement plan that identifies large expenditures 8 or capital improvement projects and the funding sources 9 and financing of such projects for at least the subsequent 10 five fiscal years. Amounts reserved or obligated under a 11 capital improvement plan are not subject to the reserve amount 12 limitation under subsection 7. The local emergency management 13 agency’s annual budgeting process shall include evaluation 14 of the activities undertaken and the progress made under the 15 capital improvement plan. 16 Sec. 4. Section 331.424, subsection 1, paragraph a, 17 subparagraph (9), Code 2024, is amended to read as follows: 18 (9) The maintenance and operation of a local emergency 19 management agency established pursuant to chapter 29C , unless 20 the agency is funded under section 29C.17, subsection 2, 21 paragraph “a” . 22 Sec. 5. Section 384.12, subsection 5, Code 2024, is amended 23 to read as follows: 24 5. A tax for the support maintenance and operation of 25 a local emergency management commission agency established 26 pursuant to chapter 29C , unless the agency is funded under 27 section 29C.17, subsection 2, paragraph “a” . 28 Sec. 6. Section 422D.6, subsection 3, Code 2024, is amended 29 by adding the following new paragraph: 30 NEW PARAGRAPH . i. Salaries and benefits of emergency 31 medical care providers, as defined in section 147A.1. 32 Sec. 7. APPLICABILITY. This Act applies to budgets for 33 property taxes due and payable in fiscal years beginning on or 34 after July 1, 2025. 35 -3- LSB 1120SW (2) 90 dg/jh 3/ 5

S.F. 2426 EXPLANATION 1 The inclusion of this explanation does not constitute agreement with 2 the explanation’s substance by the members of the general assembly. 3 Under Code section 29C.17, a local emergency management 4 agency’s approved budget is funded by one or any combination 5 of several funding options, as determined by the local 6 emergency management commission, including a countywide 7 special levy pursuant to Code section 331.424(1) under the 8 county’s supplemental property tax levy authority in an amount 9 sufficient to pay for the maintenance and operation of the 10 local emergency management agency. This bill authorizes the 11 local emergency management commission to certify and levy the 12 countywide special levy for the support of the agency at a rate 13 not to exceed $0.35 per $1,000 of assessed value and limits 14 the county’s authority to certify such a levy if the agency 15 is being funded with the countywide levy under the bill. The 16 bill also limits a city’s authority to levy a tax under Code 17 section 384.12(5) to support an emergency management agency if 18 the agency is being funded through the countywide levy under 19 the bill. 20 The bill also authorizes the local emergency management 21 commission to certify and levy a countywide additional levy 22 not to exceed $1.00 per $1,000 of assessed value for special 23 or unique services and operations, as defined in the bill, 24 approved by the commission. 25 Code section 29C.9 establishes the composition of each 26 local emergency management commission to be a member of the 27 board of supervisors, the sheriff, and the mayor from each 28 city within the county. The bill modifies the composition of 29 each commission so that it includes each member of the board 30 of supervisors. 31 Code chapter 422D authorizes counties to impose a property 32 tax levy, an income surtax, or a combination of both taxes 33 within the county, excluding those areas within a benefited 34 emergency medical services district under Code chapter 357F, to 35 -4- LSB 1120SW (2) 90 dg/jh 4/ 5

S.F. 2426 be used for specified emergency medical services costs, if the 1 taxes are approved at election. 2 The bill adds salaries and benefits of emergency medical 3 care providers, as defined in Code section 147A.1, to the 4 eligible expenditures from the county emergency medical 5 services trust fund under Code section 422D.6. 6 The bill also provides that if a commission is meeting 7 the financial obligations for implementation of its local 8 emergency management program and operation of the local 9 emergency management agency, the commission may reserve an 10 amount of unobligated and unencumbered funds, excluding amounts 11 reserved or obligated under the capital improvement plan, 12 as required under the bill, for expenditure obligations in 13 a future fiscal year, not to exceed an amount equal to 30 14 percent of the local emergency management agency’s approved 15 budget for the applicable fiscal year. In addition, the 16 bill allows the commission to reserve an amount not to 17 exceed 5 percent of the annual capital improvement budget for 18 operations expenditure obligations in a future fiscal year. 19 As part of the local emergency management agency’s budgeting 20 process, the bill requires the commission to adopt a capital 21 improvement plan that identifies large expenditures or capital 22 improvement projects and the funding sources and financing 23 of such projects. The local emergency management agency’s 24 annual budgeting process must also include evaluation of the 25 activities undertaken and the progress made under the capital 26 improvement plan. 27 The bill applies to budgets for property taxes due and 28 payable in fiscal years beginning on or after July 1, 2025. 29 -5- LSB 1120SW (2) 90 dg/jh 5/ 5