District boards could raise property taxes for emergency services

District boards may propose a property tax rate above the stated maximum. This applies to fire protection districts, volunteer fire department districts, and districts that provide fire, emergency medical, or rescue services. To exceed both the stated maximum and the prior year's rate, the board must hold a public hearing and give public notice. Except for the initial rate when a district is created, an increase generally may not exceed two cents per $100 of assessed value above the prior year's rate. A public hearing must be held within 30 days after the board proposes a rate above both the stated maximum and the prior year's rate.

Residents may petition to challenge a proposed tax increase, which may then go to a vote. This applies to proposed property tax increases by fire protection districts, volunteer fire department districts, and other districts covered by the tax provisions. Three qualified voters who live in the district may start a petition, and the completed petition must meet the signature threshold and other filing rules. A sufficient petition suspends the increase until the election. If a majority votes against the increase, the prior year's rate remains in place. Three qualified voters must begin petition proceedings within 45 days after the board passes the increase. If a vote is needed, it takes place at the board election on the fourth Saturday in June.