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SF2347 • 2026

A bill for an act relating to city emergency medical services property tax levies.

A bill for an act relating to city emergency medical services property tax levies.

Healthcare Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
EVANS
Last action
2026-02-18
Official status
Subcommittee recommends passage.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act relating to city emergency medical services property tax levies.

A bill for an act relating to city emergency medical services property tax levies.

What This Bill Does

  • A bill for an act relating to city emergency medical services property tax levies.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-18 Iowa Legislature

    Subcommittee recommends passage.

  2. 2026-02-17 Iowa Legislature

    Subcommittee Meeting: 02/18/2026 1:00PM Room 315.

  3. 2026-02-17 Iowa Legislature

    Subcommittee: Bousselot, Driscoll, and Quirmbach. S.J. 304 .

  4. 2026-02-16 Iowa Legislature

    Introduced, referred to Local Government. S.J. 293 .

Official Summary Text

A bill for an act relating to city emergency medical services property tax levies.

Current Bill Text

Read the full stored bill text
Senate

File

2347

-

Introduced

SENATE

FILE

2347

BY

EVANS

A

BILL

FOR

An

Act

relating

to

city

emergency

medical

services

property

tax

1

levies.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

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2347

Section

1.

NEW

SECTION

.

384.12A

Emergency

medical

services

1

tax.

2

1.

Following

approval

at

election

under

subsection

2,

a

3

city

may

establish

an

emergency

medical

services

fund

and

may

4

certify

taxes

not

to

exceed

the

levy

rate

per

one

thousand

5

dollars

of

assessed

value

under

section

422D.1

on

all

taxable

6

property

within

the

city

to

be

levied

for

the

fund

for

the

7

purpose

of

providing

emergency

medical

service

in

the

city

8

including

but

not

limited

to

costs

identified

under

section

9

422D.6,

subsection

3,

if

the

following

conditions

are

met:

10

a.

The

city

has

not

established

an

emergency

medical

11

services

district

pursuant

to

chapter

357G.

12

b.

The

city

does

not

participate

in

an

emergency

response

13

district

pursuant

to

chapter

357J.

14

c.

The

county

or

counties

that

the

city

is

located

in

do

15

not

impose

a

levy

pursuant

to

chapter

422D.

If,

however,

a

16

portion

of

the

city

is

located

in

a

county

for

which

a

levy

17

under

chapter

422D

is

not

imposed,

the

city

may

impose

the

levy

18

in

that

portion

of

the

city

under

this

section

if

approved

at

19

election

under

subsection

2

by

the

voters

of

that

portion

of

20

the

city

where

the

chapter

422D

levy

is

not

imposed.

21

2.

The

question

of

the

establishment

of

an

emergency

medical

22

services

fund,

the

time

period

during

which

a

levy

will

be

23

made

for

the

fund,

and

the

tax

rate

to

be

levied

for

the

fund

24

is

subject

to

approval

by

the

voters,

and

may

be

submitted

25

at

any

city

election

upon

the

council’s

motion,

or

shall

be

26

submitted

at

the

next

regular

city

election

upon

receipt

of

a

27

valid

petition

as

provided

in

section

362.4.

The

fund

shall

28

only

be

established

and

the

tax

shall

only

be

imposed

after

an

29

election

at

which

sixty

percent

of

those

voting

on

the

question

30

of

imposing

the

tax

vote

in

favor

of

the

question.

31

3.

If

a

continuing

emergency

medical

services

levy

is

32

approved

at

election,

authorization

to

impose

may

be

terminated

33

in

the

same

manner,

upon

the

council’s

motion

or

upon

petition.

34

EXPLANATION

35

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2347

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

1

the

explanation’s

substance

by

the

members

of

the

general

assembly.

2

This

bill

authorizes

cities,

following

approval

at

election,

3

to

establish

an

emergency

medical

services

fund

and

certify

4

property

taxes

to

be

levied

for

the

purpose

of

providing

5

emergency

medical

service.

The

following

conditions

must

also

6

be

met:

(1)

the

city

has

not

established

an

emergency

medical

7

services

district

under

Code

chapter

257G;

(2)

the

city

does

8

not

participate

in

an

emergency

response

district

under

Code

9

chapter

357J;

and

(3)

the

county

or

counties

in

which

the

city

10

is

located

do

not

impose

a

levy

pursuant

to

Code

chapter

422D.

11

The

maximum

levy

rate

that

may

be

imposed

is

equal

to

the

12

maximum

levy

rate

authorized

under

Code

chapter

422D,

which

is

13

$0.75

per

$1,000

of

assessed

value.

14

The

question

of

whether

the

fund

will

be

established,

the

15

time

period

during

which

the

levy

will

be

imposed,

and

the

16

rate

at

which

the

tax

will

be

levied

is

subject

to

approval

17

by

voters.

The

fund

shall

only

be

established

and

the

tax

18

shall

only

be

imposed

after

an

election

at

which

60

percent

of

19

those

voting

on

the

question

of

imposing

the

tax

vote

in

favor

20

of

the

question.

The

questions

may

be

submitted

at

any

city

21

election

upon

the

council’s

motion,

or

at

the

next

regular

city

22

election

upon

receipt

of

a

valid

petition

as

provided

by

law.

23

The

emergency

medical

services

levy

may

be

terminated

in

the

24

same

manner

it

was

approved,

upon

the

council’s

motion

or

upon

25

petition.

26

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