H.F. _____ Section 1. Section 29C.9, subsection 4, Code 2025, is 1 amended to read as follows: 2 4. For the purposes of this chapter , a commission is a 3 municipality as defined in section 670.1 and a municipality as 4 defined in section 24.2 . 5 Sec. 2. Section 29C.17, subsection 6, Code 2025, is amended 6 to read as follows: 7 6. Subject to As a certifying board under chapter 24 , the 8 commission shall adopt, certify, and provide a budget, on 9 or before February 28 of each year, to the funding entities 10 determined pursuant to subsection 2 . The form of the budget 11 shall be as prescribed by the department of management. Any 12 portion of a tax levied by a county or city to support the local 13 emergency management agency shall be identified separately on 14 tax statements issued by the county treasurer. 15 Sec. 3. APPLICABILITY. This Act applies to budgets for 16 property taxes due and payable in fiscal years beginning on or 17 after July 1, 2026. 18 EXPLANATION 19 The inclusion of this explanation does not constitute agreement with 20 the explanation’s substance by the members of the general assembly. 21 Under Code section 29C.17, a local emergency management 22 agency’s approved budget is funded by one or any combination of 23 several funding options, as determined by the local emergency 24 management commission (commission), including a countywide 25 special levy pursuant to Code section 331.424(1) under the 26 county’s supplemental property tax levy authority in an amount 27 sufficient to pay for the maintenance and operation of the 28 local emergency management agency. 29 This bill specifies the local emergency management 30 commission to be a municipality and a certifying board for 31 purposes of Code chapter 24 (local budgets). 32 The bill applies to budgets for property taxes due and 33 payable in fiscal years beginning on or after July 1, 2026. 34 -1- LSB 2610YC (1) 91 jm/md 1/ 1