SF2496: EMS Levies

Exempts property taxes levied for emergency medical services from being diverted into urban renewal (TIF) special funds. This ensures that these EMS levies are collected and used directly for EMS purposes, rather than being included in urban renewal revenue allocations. The change is effective for property taxes due for fiscal years starting July 1, 2027, or later.

Key Points & Impacts

• Amends Iowa Code §403.19 to address division of revenue in urban renewal projects.

• Exempts property taxes levied for emergency medical services under Chapters 357F, 357G, or 422D from TIF revenue diversion.

• EMS levies will be collected against all taxable property within the taxing district, without limitation by TIF provisions.

• Protects dedicated EMS funding from being redirected to urban renewal special funds.

• Change ensures more consistent funding for emergency medical services in affected districts.

• Applicability provision: applies to property taxes due in fiscal years beginning July 1, 2027 or later.

• Does not affect other special levies, such as school district physical plant or instructional support levies, which remain exempted as before.

• Promotes fiscal stability and transparency for EMS services by excluding their levies from TIF mechanisms.

Signed by Governor May 2, 2026. Takes effect July 1, 2026.