Relating to emergency management services and emergency medical services and including applicability provisions

424(1) under the county’s supplemental property tax levy authority in an amount sufficient to pay for the maintenance and operation of the local emergency management agency.35 per $1,000 of assessed value and limits the county’s authority to certify such a levy if the agency is being funded with the countywide levy under the bill.12(5) to support an emergency management agency if the agency is being funded through the countywide levy under the bill.00 per $1,000 of assessed value for special or unique services and operations, as defined in the bill, approved by the commission. 9 establishes the composition of each local emergency management commission to be a member of the board of supervisors, the sheriff, and the mayor from each city within the county. The bill modifies the composition of each commission so that it includes each member of the board of supervisors. 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. In addition, the bill allows the commission to reserve an amount not to exceed percent of the annual capital improvement budget for operations expenditure obligations in a future 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.