HB 2184 Summary

• Establishes county fire district assistance tax levy limits for fiscal years 2012 through 2014 for districts experiencing significant property value declines.

• Allows fire districts with combined net assessed valuation declines of 25% or more since 2008 to levy up to $3.75 per $100 of assessed valuation, exceeding the standard $3.25 limit.

• Requires fire districts levying the higher rate to certify they will not use excess revenues for salary increases, new full-time positions (except grant-funded or promoted employees), or future year expenditures and reserves beyond 5%.

• Mandates fire districts report full-time position counts, wage totals, and retained or encumbered monies to the board of supervisors and property tax oversight commission within 30 days of fiscal year end.

• Prohibits fire districts using tax rates exceeding $3.25 per $100 of assessed valuation from calling override elections.