SF 26 (LSB 1177XS (5) 91)

SENATE FILE 26

BY  KLIMESH

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 2025, 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, unnumbered paragraph 1, Code 2025, is amended to read as follows:
   For purposes consistent with this chapter, the local emergency management agency’s approved budget shall be fully funded by one or any combination of the following options, as determined by the commission:
    Sec. 3.  Section 29C.17, subsection 6, Code 2025, is amended to read as follows:
   6.  Subject to As a certifying board under 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.
    Sec. 4.  Section 29C.17, Code 2025, is amended by adding the following new subsection:
   NEW SUBSECTION.  7.  The budget adopted and certified by the commission pursuant to subsection 6 shall not be amended or changed by any other entity other than the commission.
    Sec. 5.  APPLICABILITY.  This Act applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2026.
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 (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 specifies the local emergency management commission to be a municipality and a certifying board for purposes of Code chapter 24 (local budgets).
   The bill requires the local emergency management agency’s budget to be fully funded by any permissible option available under Code section 29C.17C(2).
   After the budget of the emergency management agency is adopted and certified by the commission, the bill prohibits amendments or changes to the budget by any other entity other than by the commission.
   The bill applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2026.