Senate File 26 - Introduced SENATE FILE 26 BY KLIMESH A BILL FOR An Act relating to budgets of local emergency management 1 agencies and including applicability provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1177XS (5) 91 jm/md
S.F. 26 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 2, unnumbered paragraph 6 1, Code 2025, is amended to read as follows: 7 For purposes consistent with this chapter , the local 8 emergency management agency’s approved budget shall be fully 9 funded by one or any combination of the following options, as 10 determined by the commission: 11 Sec. 3. Section 29C.17, subsection 6, Code 2025, is amended 12 to read as follows: 13 6. Subject to As a certifying board under chapter 24 , the 14 commission shall adopt, certify, and provide a budget, on 15 or before February 28 of each year, to the funding entities 16 determined pursuant to subsection 2 . The form of the budget 17 shall be as prescribed by the department of management. Any 18 portion of a tax levied by a county or city to support the local 19 emergency management agency shall be identified separately on 20 tax statements issued by the county treasurer. 21 Sec. 4. Section 29C.17, Code 2025, is amended by adding the 22 following new subsection: 23 NEW SUBSECTION . 7. The budget adopted and certified by the 24 commission pursuant to subsection 6 shall not be amended or 25 changed by any other entity other than the commission. 26 Sec. 5. APPLICABILITY. This Act applies to budgets for 27 property taxes due and payable in fiscal years beginning on or 28 after July 1, 2026. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 Under Code section 29C.17, a local emergency management 33 agency’s approved budget is funded by one or any combination of 34 several funding options, as determined by the local emergency 35 -1- LSB 1177XS (5) 91 jm/md 1/ 2
S.F. 26 management commission (commission), including a countywide 1 special levy pursuant to Code section 331.424(1) under the 2 county’s supplemental property tax levy authority in an amount 3 sufficient to pay for the maintenance and operation of the 4 local emergency management agency. 5 This bill specifies the local emergency management 6 commission to be a municipality and a certifying board for 7 purposes of Code chapter 24 (local budgets). 8 The bill requires the local emergency management agency’s 9 budget to be fully funded by any permissible option available 10 under Code section 29C.17C(2). 11 After the budget of the emergency management agency is 12 adopted and certified by the commission, the bill prohibits 13 amendments or changes to the budget by any other entity other 14 than by the commission. 15 The bill applies to budgets for property taxes due and 16 payable in fiscal years beginning on or after July 1, 2026. 17 -2- LSB 1177XS (5) 91 jm/md 2/ 2