IA SF2347

Cities may establish an emergency medical services fund and levy property taxes up to $0.75 per $1,000 of assessed value following voter approval at election.

Approval requires 60 percent of those voting on the question to vote in favor of establishing the fund and imposing the tax.

Cities are only eligible if they have not established an EMS district under Chapter 357G, do not participate in an emergency response district under Chapter 357J, and their county does not already impose a levy under Chapter 422D.

The election question may be placed on the ballot by city council motion or through valid citizen petition, with voters deciding the fund establishment, levy duration, and tax rate.

A continuing EMS levy may be terminated through the same process—by council motion or petition followed by voter approval.