IA HSB196

Designates local emergency management commissions as municipalities under both Iowa Code section 670.1 and section 24.2 (local budgets chapter)

Establishes local emergency management commissions as certifying boards under Chapter 24, requiring them to adopt, certify, and provide budgets to funding entities by February 28 each year

Requires the budget format to follow Department of Management specifications

Mandates that any portion of county or city tax levies supporting local emergency management agencies be separately identified on tax statements issued by the county treasurer

Applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2026