Iowa law requires certain emergency medical services taxes to be collected without the urban renewal revenue limit, starting with taxes due in fiscal years beginning July 1, 2026, or later.
Emergency medical services taxes under chapters 357F, 357G, or 422D are collected without the urban renewal revenue limit for taxes due in fiscal years beginning July 1, 2026, or later.
Emergency medical services taxes are collected against all taxable property without the urban renewal revenue limit. The rule covers taxable property within a taxing district that imposes one of these emergency medical services taxes. This applies to emergency medical services taxes imposed under Iowa Code chapters 357F, 357G, or 422D. The Act takes effect upon enactment. This rule applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026.
No hearings or votes scheduled.