District voters may petition for fire or ambulance property tax budget changes, and those districts have a separate budget growth limit that applies retroactively from January 1, 2026.
Qualified district voters may use petitions to propose raising or lowering their fire or ambulance district’s property tax budget. The board may adopt a proposed cut after a public hearing; otherwise, voters decide.
Fire protection and ambulance districts may increase their budgets by up to 15% under this calculation. The section sets an 8% limit for other districts and lists exceptions.
Fire protection and ambulance service districts allow voters to propose property tax budget increases or decreases through an initiative. The process covers fire protection and ambulance service districts. Petition signers must be qualified voters in the district. The petition needs signatures from at least 20% of the qualified electors who voted in the district’s most recent general election held in November of an odd-numbered year. The board may adopt a proposed budget reduction within 30 days after notice, following a public hearing. If it does not adopt the reduction, the initiative goes to voters. Passing an initiative requires the same vote share as a budget increase under section 63-802(1)(h). This process does not apply to bond elections. Initiative elections are held on the Tuesday after the first Monday in November of odd-numbered years. The initiative provisions take effect July 1, 2026.
For fire protection and ambulance service districts, the total budget increase calculated under this section may not exceed 15%. The 15% limit applies to fire protection and ambulance service districts’ budget increases calculated under paragraph (1)(a). The section sets an 8% limit for other districts and lists exceptions to the limits. Section 2 applies retroactively to January 1, 2026.
No hearings or votes scheduled.