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House File 558 - IntroducedA Bill ForAn Act 1relating to imposition of optional taxes for emergency
2medical services by counties.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 422D.1, subsection 1, paragraph a,
2unnumbered paragraph 1, Code 2019, is amended to read as
3follows:
4A Subject to the requirements and limitations of this
5chapter, a county board of supervisors may offer for voter
6approval any impose one of the following taxes or a combination
7of the following taxes:
8 Sec. 2. Section 422D.1, subsections 2, 3, and 4, Code 2019,
9are amended to read as follows:
102. a. The taxes A tax for emergency medical services shall
11only be imposed after an election at which a majority of those
12voting on the question of imposing the tax or combination of
13taxes specified in subsection 1, paragraph “a”, subparagraph
14(1) or (2), vote in favor of the question the board of
15supervisors adopts a resolution declaring emergency medical
16service to be an essential service within the county. However,
17the tax or combination of taxes specified in subsection 1
18 shall not be imposed on property within or on residents of a
19benefited emergency medical services district under chapter
20357F. The question of imposing the tax or combination of the
21taxes may be submitted at the regular city election, a special
22election, or the general election. Notice of the question
23shall be provided by publication at least sixty days before the
24time of the election and shall identify the tax or combination
25of taxes and the rate or rates, as applicable. To be effective,
26the resolution declaring emergency medical service to be an
27essential service shall be considered and voted on for approval
28at two meetings of the board prior to the meeting at which it is
29to be finally approved by a majority of the board by recorded
30vote, as defined in section 331.101. Notice of the first
31meeting of the board at which the resolution is considered and
32voted on shall be published not less than sixty days prior to
33the date of the meeting in one or more newspapers that meet the
34requirements of section 618.14. The requirements for approval
35of the resolution or approval of the imposition of a tax under
-1-1this chapter may not be suspended or waived by the board.
2b. If a majority of those voting on the question approve
3 the requirements for adoption of the resolution are satisfied
4and the board approves the imposition of the tax or combination
5of taxes, the tax or combination of taxes shall be imposed as
6follows:
7(1) A local option income surtax shall be imposed for tax
8years beginning on or after January 1 of the fiscal year in
9which the favorable election was held ordinance imposing the
10tax under section 422D.2 is adopted.
11(2) An ad valorem property tax shall may be imposed for
12the fiscal year in which the election was held beginning after
13adoption of the resolution under this subsection.
14b. Before a county imposes an income surtax as specified
15in subsection 1, paragraph “a”, subparagraph (1), a benefited
16emergency medical services district in the county shall be
17dissolved, and the county shall be liable for the outstanding
18obligations of the benefited district. If the benefited
19district extends into more than one county, the county imposing
20the income surtax shall be liable for only that portion of the
21obligations relating to the portion of the benefited district
22in the county.
233. Revenues received by the county from the taxes imposed
24under this chapter shall be deposited into the emergency
25medical services trust fund created pursuant to section 422D.6
26 and shall be used as provided in that section.
274. 3. Any tax or combination of taxes imposed shall under
28this chapter may be for a maximum period of not to exceed
29 five consecutive years after adoption of the resolution under
30subsection 2 unless extended or renewed by the board at the
31expiration of the period of imposition. Extension or renewal
32of the period of time for imposition of a tax under this
33chapter shall be by resolution of the board, shall be limited
34to a period not to exceed five consecutive years, and shall
35comply with the requirements for approval and imposition under
-2-1subsection 2.
2 Sec. 3. Section 422D.3, subsection 1, Code 2019, is amended
3to read as follows:
41. A local income surtax shall be imposed January 1 of the
5fiscal year in which the favorable election was held ordinance
6imposing the tax is adopted for tax years beginning on or after
7January 1, and is repealed as provided in section 422D.1,
8subsection 4 3, as of December 31 for tax years beginning after
9December 31.
10 Sec. 4. Section 422D.5, Code 2019, is amended to read as
11follows:
12422D.5 Property tax levy.
13A county may levy an emergency medical services tax at
14the rate set by the board of supervisors and approved at the
15election as provided in section 422D.1, on all taxable property
16in the county for fiscal years beginning with the fiscal year
17in which the favorable election was held determined under
18section 422D.1, subsection 2, paragraph “b”, subparagraph
19(2). The reason for imposing the tax and the amount needed
20shall be set out on the ballot. The rate set by the board of
21supervisors shall not exceed one dollar per thousand dollars
22of assessed value of taxable property in the county. The rate
23shall be set so as to raise only the amount needed. The levy is
24repealed county’s authority to impose the levy for subsequent
25fiscal years shall be limited as provided in section 422D.1,
26subsection 4 3.
27 Sec. 5. Section 422D.6, subsections 1 and 2, Code 2019, are
28amended to read as follows:
291. A county authorized to impose imposing a tax under this
30chapter shall establish an emergency medical services trust
31fund into which revenues received from the taxes tax imposed
32shall be deposited. Moneys in the trust fund shall be used
33for emergency medical services. In addition, moneys in the
34fund may be used for the purpose of matching federal or state
35funds for education and training related to emergency medical
-3-1services.
22. A county may enter into chapter 28E agreements with other
3counties in order to ensure adequate coverage of the county’s
4service area.
5 Sec. 6. IMPLEMENTATION. This Act shall not affect the
6imposition and collection of taxes under chapter 422D in effect
7on July 1, 2019, and such taxes shall continue to be imposed
8and administered until the period of authority to impose such
9taxes in effect on July 1, 2019, expires.
10EXPLANATION
11The inclusion of this explanation does not constitute agreement with
12the explanation’s substance by the members of the general assembly.
13Code chapter 422D authorizes counties to impose a property
14tax levy, an income surtax, or a combination of both taxes
15within the county, excluding those areas within a benefited
16emergency medical services district under Code chapter 357F,
17to be used for emergency medical services, if the taxes are
18approved at election.
19This bill strikes the requirement for an election to approve
20a tax authorized by Code chapter 422D and instead requires that
21the board of supervisors first adopt a resolution declaring
22emergency medical service to be an essential service within the
23county. The bill requires the resolution to be considered and
24voted on for approval at two meetings of the board prior to the
25meeting at which it is to be finally approved by a majority
26of the board by recorded vote. The bill establishes notice
27requirements and prohibits the requirements for approval of
28the resolution or approval of the imposition of a tax from
29being suspended or waived by the board. The bill limits the
30county to imposing either the income surtax or the property
31tax following adoption of the required resolution. The bill
32specifies that a tax under Code chapter 422D may be imposed for
33a period not to exceed five consecutive years after adoption
34of the resolution and requires an extension or renewal of the
35period of time for imposition of a tax to comply with the
-4-1requirements for original approval.
2The bill imposes a rate limitation on the property tax
3that may be levied by a county of $1 per $1,000 of assessed
4value of taxable property in the county. The bill strikes the
5prohibition on imposing a tax authorized under Code chapter
6422D within a benefited emergency medical services district
7under Code chapter 357F.
8The bill strikes a limitation on the type of governmental
9entity that a county may enter into agreements with in order to
10ensure adequate coverage of the county’s service area.
11The bill does not affect the imposition and collection of
12taxes under Code chapter 422D in effect on July 1, 2019, and
13such taxes shall continue to be imposed and administered until
14the period of authority to impose such taxes in effect on July
151, 2019, expires.
-5-md/jh
2medical services by counties.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 422D.1, subsection 1, paragraph a,
2unnumbered paragraph 1, Code 2019, is amended to read as
3follows:
4A Subject to the requirements and limitations of this
5chapter, a county board of supervisors may offer for voter
6approval any impose one of the following taxes or a combination
7of the following taxes:
8 Sec. 2. Section 422D.1, subsections 2, 3, and 4, Code 2019,
9are amended to read as follows:
102. a. The taxes A tax for emergency medical services shall
11only be imposed after an election at which a majority of those
12voting on the question of imposing the tax or combination of
13taxes specified in subsection 1, paragraph “a”, subparagraph
14(1) or (2), vote in favor of the question the board of
15supervisors adopts a resolution declaring emergency medical
16service to be an essential service within the county. However,
17the tax or combination of taxes specified in subsection 1
18 shall not be imposed on property within or on residents of a
19benefited emergency medical services district under chapter
20357F. The question of imposing the tax or combination of the
21taxes may be submitted at the regular city election, a special
22election, or the general election. Notice of the question
23shall be provided by publication at least sixty days before the
24time of the election and shall identify the tax or combination
25of taxes and the rate or rates, as applicable. To be effective,
26the resolution declaring emergency medical service to be an
27essential service shall be considered and voted on for approval
28at two meetings of the board prior to the meeting at which it is
29to be finally approved by a majority of the board by recorded
30vote, as defined in section 331.101. Notice of the first
31meeting of the board at which the resolution is considered and
32voted on shall be published not less than sixty days prior to
33the date of the meeting in one or more newspapers that meet the
34requirements of section 618.14. The requirements for approval
35of the resolution or approval of the imposition of a tax under
-1-1this chapter may not be suspended or waived by the board.
2b. If a majority of those voting on the question approve
3 the requirements for adoption of the resolution are satisfied
4and the board approves the imposition of the tax or combination
5of taxes, the tax or combination of taxes shall be imposed as
6follows:
7(1) A local option income surtax shall be imposed for tax
8years beginning on or after January 1 of the fiscal year in
9which the favorable election was held ordinance imposing the
10tax under section 422D.2 is adopted.
11(2) An ad valorem property tax shall may be imposed for
12the fiscal year in which the election was held beginning after
13adoption of the resolution under this subsection.
14b. Before a county imposes an income surtax as specified
15in subsection 1, paragraph “a”, subparagraph (1), a benefited
16emergency medical services district in the county shall be
17dissolved, and the county shall be liable for the outstanding
18obligations of the benefited district. If the benefited
19district extends into more than one county, the county imposing
20the income surtax shall be liable for only that portion of the
21obligations relating to the portion of the benefited district
22in the county.
233. Revenues received by the county from the taxes imposed
24under this chapter shall be deposited into the emergency
25medical services trust fund created pursuant to section 422D.6
26 and shall be used as provided in that section.
274. 3. Any tax or combination of taxes imposed shall under
28this chapter may be for a maximum period of not to exceed
29 five consecutive years after adoption of the resolution under
30subsection 2 unless extended or renewed by the board at the
31expiration of the period of imposition. Extension or renewal
32of the period of time for imposition of a tax under this
33chapter shall be by resolution of the board, shall be limited
34to a period not to exceed five consecutive years, and shall
35comply with the requirements for approval and imposition under
-2-1subsection 2.
2 Sec. 3. Section 422D.3, subsection 1, Code 2019, is amended
3to read as follows:
41. A local income surtax shall be imposed January 1 of the
5fiscal year in which the favorable election was held ordinance
6imposing the tax is adopted for tax years beginning on or after
7January 1, and is repealed as provided in section 422D.1,
8subsection 4 3, as of December 31 for tax years beginning after
9December 31.
10 Sec. 4. Section 422D.5, Code 2019, is amended to read as
11follows:
12422D.5 Property tax levy.
13A county may levy an emergency medical services tax at
14the rate set by the board of supervisors and approved at the
15election as provided in section 422D.1, on all taxable property
16in the county for fiscal years beginning with the fiscal year
17in which the favorable election was held determined under
18section 422D.1, subsection 2, paragraph “b”, subparagraph
19(2). The reason for imposing the tax and the amount needed
20shall be set out on the ballot. The rate set by the board of
21supervisors shall not exceed one dollar per thousand dollars
22of assessed value of taxable property in the county. The rate
23shall be set so as to raise only the amount needed. The levy is
24repealed county’s authority to impose the levy for subsequent
25fiscal years shall be limited as provided in section 422D.1,
26subsection 4 3.
27 Sec. 5. Section 422D.6, subsections 1 and 2, Code 2019, are
28amended to read as follows:
291. A county authorized to impose imposing a tax under this
30chapter shall establish an emergency medical services trust
31fund into which revenues received from the taxes tax imposed
32shall be deposited. Moneys in the trust fund shall be used
33for emergency medical services. In addition, moneys in the
34fund may be used for the purpose of matching federal or state
35funds for education and training related to emergency medical
-3-1services.
22. A county may enter into chapter 28E agreements with other
3counties in order to ensure adequate coverage of the county’s
4service area.
5 Sec. 6. IMPLEMENTATION. This Act shall not affect the
6imposition and collection of taxes under chapter 422D in effect
7on July 1, 2019, and such taxes shall continue to be imposed
8and administered until the period of authority to impose such
9taxes in effect on July 1, 2019, expires.
10EXPLANATION
11The inclusion of this explanation does not constitute agreement with
12the explanation’s substance by the members of the general assembly.
13Code chapter 422D authorizes counties to impose a property
14tax levy, an income surtax, or a combination of both taxes
15within the county, excluding those areas within a benefited
16emergency medical services district under Code chapter 357F,
17to be used for emergency medical services, if the taxes are
18approved at election.
19This bill strikes the requirement for an election to approve
20a tax authorized by Code chapter 422D and instead requires that
21the board of supervisors first adopt a resolution declaring
22emergency medical service to be an essential service within the
23county. The bill requires the resolution to be considered and
24voted on for approval at two meetings of the board prior to the
25meeting at which it is to be finally approved by a majority
26of the board by recorded vote. The bill establishes notice
27requirements and prohibits the requirements for approval of
28the resolution or approval of the imposition of a tax from
29being suspended or waived by the board. The bill limits the
30county to imposing either the income surtax or the property
31tax following adoption of the required resolution. The bill
32specifies that a tax under Code chapter 422D may be imposed for
33a period not to exceed five consecutive years after adoption
34of the resolution and requires an extension or renewal of the
35period of time for imposition of a tax to comply with the
-4-1requirements for original approval.
2The bill imposes a rate limitation on the property tax
3that may be levied by a county of $1 per $1,000 of assessed
4value of taxable property in the county. The bill strikes the
5prohibition on imposing a tax authorized under Code chapter
6422D within a benefited emergency medical services district
7under Code chapter 357F.
8The bill strikes a limitation on the type of governmental
9entity that a county may enter into agreements with in order to
10ensure adequate coverage of the county’s service area.
11The bill does not affect the imposition and collection of
12taxes under Code chapter 422D in effect on July 1, 2019, and
13such taxes shall continue to be imposed and administered until
14the period of authority to impose such taxes in effect on July
151, 2019, expires.
-5-md/jh