HSB 561

The bill also specifies that the local emergency management commission is a municipality for purposes of Code chapter (local budgets). Code chapter 422D authorizes counties to impose a property tax levy, an income surtax, or a combination of both taxes within the county, excluding those areas within a benefited emergency medical services district under Code chapter 357F, to be used for specified emergency medical services costs, if the taxes are approved at election.6. The bill also provides that if a commission is meeting the financial obligations for implementation of its local emergency management program and operation of the local emergency management agency, the commission may reserve an amount of unobligated and unencumbered funds, excluding amounts reserved or obligated under the capital improvement plan, as required under the bill, for expenditure obligations in a future fiscal year, not to exceed an amount equal to percent of the local emergency management agency’s approved budget for the applicable fiscal year. As part of the local emergency management agency’s budgeting process, the bill requires the commission to adopt a capital improvement plan that identifies large expenditures or capital improvement projects and the funding sources and financing of such projects. The local emergency management agency’s annual budgeting process must also include evaluation of the activities undertaken and the progress made under the capital improvement plan. The bill applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2025.