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IA SF2347
IA SF2347A bill for an act relating to city emergency medical services property tax levies.
summary
Introduced
02/16/2026
02/16/2026
In Committee
02/16/2026
02/16/2026
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill authorizes cities, following approval at election, to establish an emergency medical services fund and certify property taxes to be levied for the purpose of providing emergency medical service. The following conditions must also be met: (1) the city has not established an emergency medical services district under Code chapter 257G; (2) the city does not participate in an emergency response district under Code chapter 357J; and (3) the county or counties in which the city is located do not impose a levy pursuant to Code chapter 422D. The maximum levy rate that may be imposed is equal to the maximum levy rate authorized under Code chapter 422D, which is $0.75 per $1,000 of assessed value. The question of whether the fund will be established, the time period during which the levy will be imposed, and the rate at which the tax will be levied is subject to approval by voters. The fund shall only be established and the tax shall only be imposed after an election at which 60 percent of those voting on the question of imposing the tax vote in favor of the question. The questions may be submitted at any city election upon the council’s motion, or at the next regular city election upon receipt of a valid petition as provided by law. The emergency medical services levy may be terminated in the same manner it was approved, upon the council’s motion or upon petition.
AI Summary
This bill allows cities, after voter approval, to create a special fund for emergency medical services and to collect property taxes to support these services, provided the city is not already part of a separate emergency medical services district (under chapter 357G) or an emergency response district (under chapter 357J), and its county does not already impose a similar tax (under chapter 422D). The maximum tax rate allowed is $0.75 per $1,000 of assessed property value, mirroring the rate allowed under chapter 422D. Voters will decide whether to establish the fund, the duration of the tax, and the specific tax rate, with a 60% majority required for approval. This vote can happen at any city election initiated by the city council or at the next regular election if a valid petition is submitted. The tax can also be ended through the same process it was approved.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Subcommittee recommends passage. (on 02/18/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2347 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2347.html |
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