WeVote
Log In

Bill

Bill

HSB 196

A bill for an act relating to budgets of local emergency management agencies and including applicability provisions.

2025-2026 Regular Session

Reclassifies LEMA budgets as municipal budgets with Feb 28 adoption/certification, DoM-form budget, and separate LEMA levy line on tax bills (effective FY2027).

Subcommittee: Wengryn, Levin and Rinker.
#budgets #countygovernment #emergencymanagement
0
WeVote Research Nonpartisan
Bill Summary · HSB 196

Summary of Bill HSB 196

Overview

  • Bill Number: HSB 196
  • Title: A bill for an act relating to budgets of local emergency management agencies and including applicability provisions
  • Status: Subcommittee: Wengryn, Levin and Rinker
  • Introduced: February 18, 2025
  • Subjects: Budgets, County Government, Emergency Management

Purpose and Intent

The bill standardizes how local emergency management agencies (LEMAs) are funded and budgets are prepared and reported within the local budgeting framework. It designates the local emergency management commission as a municipality and a certifying board for purposes of local budgeting under Chapter 24, and it sets timing and formatting requirements for adopting and presenting budgets to funding entities.

Key Provisions and Changes

  • Reclassification for Budgeting Purposes

    • The local emergency management commission is defined as a municipality (as defined in sections 670.1 and 24.2) for purposes of Chapter 24 (local budgets). This aligns LEA budgeting with standard municipal budget processes.

  • Budget Adoption and Submission Timeline

    • As a certifying board under Chapter 24, the commission must adopt, certify, and provide a budget on or before February 28 each year.
    • The budget is to be submitted to the funding entities determined pursuant to subsection 2 (section detailing funding entities is referenced but not fully included in the excerpt).
    • The budget form must be in the format prescribed by the Department of Management.

  • Tax Levy Identification

    • Any portion of a tax levied by a county or city to support the LEMA must be identified separately on tax statements issued by the county treasurer.

  • Applicability Date

    • The act applies to budgets for property taxes due and payable in fiscal years beginning on or after July 1, 2026.

Affected Parties and Impacts

  • Local Emergency Management Commissions (LEMCs): Become the responsible municipal entity and certifying board for local budgets under Chapter 24; must prepare and certify annual budgets by February 28 and conform to the budgeting form prescribed by the Department of Management.
  • Counties and Cities with LEMAs: Must identify the LEMA funding levy components separately on tax statements; this enhances transparency for taxpayers.
  • Funding Entities: Entities to which the LEMA budget is provided (as determined by subsection 2) will receive annual budget submissions.

Procedural and Timeline Considerations

  • The bill sets an annual February 28 deadline for budget adoption/certification by the LEMA commission.
  • It requires the use of a Department of Management-prescribed budget form.
  • It introduces a separate line-item treatment of LEMA tax levies on tax statements.
  • The new budgeting framework becomes effective for property tax budgets due in fiscal years starting after July 1, 2026.

Notes for Readers

  • Some details reference subsections (e.g., subsection 2) not fully included in the provided text. The summary reflects the language available, including the core changes to budget authority, timing, form, and tax levy identification.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.