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Senate File 2236 - IntroducedA Bill ForAn Act 1relating to county funding of mental health and
2disability services and the mental health and disability
3services property tax levy.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 222.73, subsection 2, paragraph b, Code
22016, is amended to read as follows:
3b. The per diem costs billed to each mental health and
4disability services region shall not exceed the per diem costs
5billed to the county in the fiscal year beginning July 1, 1996.
6However, the per diem costs billed to a county may be adjusted
7for a fiscal year to reflect increased costs to the extent of
8the percentage increase in the statewide per capita expenditure
9target amount, if any per capita growth amount is authorized by
10the general assembly for that fiscal year in accordance with
11section 331.424A 426B.3.
12 Sec. 2. Section 331.424A, subsections 6 and 8, Code 2016,
13are amended to read as follows:
146. For each fiscal year, the county shall certify a levy
15for payment of services. For each fiscal year, county revenues
16from taxes imposed by the county credited to the services fund
17shall not exceed an amount equal to the amount of base year
18expenditures for mental health and disability services. A
19levy certified under this section is not subject to the appeal
20provisions of section 331.426or to any other provision in law
21authorizing a county to exceed, increase, or appeal a property
22tax levy limit.
238. Notwithstanding subsection 6, for the fiscal years
24beginning July 1, 2013, July 1, 2014, July 1, 2015, and July
251, 2016, For the fiscal year beginning July 1, 2017, and
26thereafter, county revenues from taxes levied by the county and
27credited to the county services fund shall not exceed the lower
28of the following amounts:
29a. The amount of the county’s base year expenditures for
30mental health and disabilities services.
31b. The an amount equal to the product of the statewide per
32capita expenditure target amount established in section 426B.3
33 for the fiscal year beginning July 1, 2013, multiplied by the
34county’s general population as determined by the state for the
35same fiscal year.
-1-1EXPLANATION
2The inclusion of this explanation does not constitute agreement with
3the explanation’s substance by the members of the general assembly.
4Under current law, for the fiscal period beginning July 1,
52013, and ending June 30, 2017, county revenues from property
6taxes levied by the county and credited to a county mental
7health and disabilities services fund shall not exceed the
8lower of the amount of the county’s base year expenditures for
9mental health and disability services or the amount equal to
10the product of the statewide per capita expenditure target
11for the fiscal year beginning July 1, 2013 (established in
12Code section 462B.3, subsection 2), multiplied by the county’s
13general population for the same fiscal year. After June 30,
142017, current law provides that county revenues from property
15taxes levied and credited to the services fund shall not exceed
16an amount equal to the county’s base year expenditures for
17these services.
18This bill establishes, for FY 2017-2018 and subsequent
19fiscal years, a statewide standard property tax levy for mental
20health and disability services based upon the per capita
21expenditure target of $47.28 established in FY 2013-2014
22multiplied by the county’s general population.
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2disability services and the mental health and disability
3services property tax levy.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 222.73, subsection 2, paragraph b, Code
22016, is amended to read as follows:
3b. The per diem costs billed to each mental health and
4disability services region shall not exceed the per diem costs
5billed to the county in the fiscal year beginning July 1, 1996.
6However, the per diem costs billed to a county may be adjusted
7for a fiscal year to reflect increased costs to the extent of
8the percentage increase in the statewide per capita expenditure
9target amount, if any per capita growth amount is authorized by
10the general assembly for that fiscal year in accordance with
11section 331.424A 426B.3.
12 Sec. 2. Section 331.424A, subsections 6 and 8, Code 2016,
13are amended to read as follows:
146. For each fiscal year, the county shall certify a levy
15for payment of services. For each fiscal year, county revenues
16from taxes imposed by the county credited to the services fund
17shall not exceed an amount equal to the amount of base year
18expenditures for mental health and disability services. A
19levy certified under this section is not subject to the appeal
20provisions of section 331.426or to any other provision in law
21authorizing a county to exceed, increase, or appeal a property
22tax levy limit.
238. Notwithstanding subsection 6, for the fiscal years
24beginning July 1, 2013, July 1, 2014, July 1, 2015, and July
251, 2016, For the fiscal year beginning July 1, 2017, and
26thereafter, county revenues from taxes levied by the county and
27credited to the county services fund shall not exceed the lower
28of the following amounts:
29a. The amount of the county’s base year expenditures for
30mental health and disabilities services.
31b. The an amount equal to the product of the statewide per
32capita expenditure target amount established in section 426B.3
33 for the fiscal year beginning July 1, 2013, multiplied by the
34county’s general population as determined by the state for the
35same fiscal year.
-1-1EXPLANATION
2The inclusion of this explanation does not constitute agreement with
3the explanation’s substance by the members of the general assembly.
4Under current law, for the fiscal period beginning July 1,
52013, and ending June 30, 2017, county revenues from property
6taxes levied by the county and credited to a county mental
7health and disabilities services fund shall not exceed the
8lower of the amount of the county’s base year expenditures for
9mental health and disability services or the amount equal to
10the product of the statewide per capita expenditure target
11for the fiscal year beginning July 1, 2013 (established in
12Code section 462B.3, subsection 2), multiplied by the county’s
13general population for the same fiscal year. After June 30,
142017, current law provides that county revenues from property
15taxes levied and credited to the services fund shall not exceed
16an amount equal to the county’s base year expenditures for
17these services.
18This bill establishes, for FY 2017-2018 and subsequent
19fiscal years, a statewide standard property tax levy for mental
20health and disability services based upon the per capita
21expenditure target of $47.28 established in FY 2013-2014
22multiplied by the county’s general population.
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