Bill > SSB3009

Introduced Session

This bill eliminates townships as a form of local government, but does not affect how a township is used as a place, such as for purposes of redistricting or surveying. The bill strikes references to townships in provisions throughout the Code relating to levying taxes, issuing bonds, or holding property, and makes other conforming changes. The bill transfers duties of townships, including the appointment of fence viewers, stewardship of certain cemeteries, and the provision of fire protection services and emergency medical services, to counties. Under current law, the county board of supervisors is responsible for dividing each county into townships. Each township has a board of township trustees who act as fence viewers and perform other duties assigned by law, including funding and maintaining pioneer cemeteries, fire protection S.F. _____ services, and emergency medical services, and serving as the township animal board of health. The bill eliminates boards of township trustees. The bill requires the county board of supervisors to appoint fence viewers for the county, rather than for each township. Additionally, the appointed fence viewers shall constitute the animal board of health for the county. The bill requires a county to assume jurisdiction and control of pioneer cemeteries and all other cemeteries in the county under the jurisdiction of township trustees as of June 30, 2027, and maintain and repair all cemeteries in the county unless a city has assumed jurisdiction over a cemetery located in the county or if there is a private organization that oversees the maintenance and repair of a cemetery in the county. On and after the effective date of the bill, a county shall assume trusteeship previously held by a township within the county, and the county shall acquire all duties and property relating to cemeteries previously held by such township. The bill authorizes counties to levy a tax not to exceed $0.0675 per $1,000 of assessed value of taxable property. The proceeds of the levy shall be deposited into a designated cemetery fund in the county. The bill repeals the authority of a county to levy a tax not to exceed $0.0675 per $1,000 of assessed value of taxable property, the proceeds of which are deposited into the county’s general fund. A county, a city, or a cemetery commission may enter into agreements with other counties, cities, or cemetery commissions pursuant to Code chapter 28E to fulfill the duties of this provision. All entities subject to the agreement must levy a tax at the same rate. The bill requires each county to provide, through the establishment of an emergency response district pursuant to Code chapter 357J, fire protection service and emergency medical service for any township located in the unincorporated S.F. _____ area of the county that is not already served through a benefited fire district established pursuant to Code chapter 357B, another emergency response district, an entity created pursuant to an agreement entered into under Code chapter 28E, or a contract with another county or city. If a township provided fire protection outside of the county’s boundaries up to and including June 30, 2027, the county shall continue to provide fire protection to that area for at least 90 days after the assumption of such obligations, after which point the county in which the receiving township is located shall assume responsibility for providing fire protection services and emergency medical services. A county may allow another entity to provide fire protection services to a township in an unincorporated area of the county. A township receiving services in such manner may be removed from an emergency response district only after the county and the entity providing fire protection services enter into an agreement for such services. Under current law, an emergency response district may assess a levy of not more than $1.6075 per $1,000 of assessed value. The bill instead allows the commission of the district to propose a budget to each governmental entity within the district, who may each assess a levy at an equal rate, but not to exceed $0.75 per $1,000 of assessed value, to fund the budget. The bill provides for the discontinuation of the emergency medical services tax for areas subject to taxation for the emergency response district budget. On July 1, 2027, each county shall take ownership of the funds and property and assume all obligations and indebtedness held by each township within the county, unless such funds, property, obligations, and indebtedness are otherwise transferred by the bill. Any hearing, cause of action, or statute of limitation relating to a township existing on July 1, 2027, shall not be affected as a result of the transfer of a township’s obligations and such cause or statute of limitation S.F. _____ shall apply to the county in which the township is located. The term of all elected township officials in all townships in this state shall terminate July 1, 2027. Specified sections of the bill relating to the transfer of duties relating to cemeteries and fire protection services take effect June 30, 2027. Otherwise, the bill takes effect July 1, 2027.

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No sponsors listed

Other Sponsors (1)

Committee report approving bill, renumbered as SF 2431. (on 02/19/2026)

Official Document