The State of Iowa has historically promoted Public Safety, specifically Fire and Law Enforcement. The state supports this through the following Laws:

• Iowa Code 364.16 – Municipal fire protection

• Iowa Code 357B – Fire Districts

• Iowa Code 80 – Law Enforcement / Peace Officers

• Iowa Code 331.653 – County Sheriff

 

Although Emergency Medical Services (EMS) is typically a component of Public Safety, it has not been considered an Essential Service in Iowa until recently. In 2021, Iowa Code 422D was updated to allow for a county tax to support emergency medical services. The most pertinent changes were:

• County Supervisors can declare EMS as an Essential Service in their County

• Upon adoption of the resolution each county shall coordinate efforts with the local EMS agencies to establish a County EMS Advisory Council to assist in researching and assessing the service needs and guiding implementation of the service

• The vote requires 60% of those voting to pass.

• One or both of the following may be considered for implementation:

o A property tax not to exceed $0.75 per one thousand dollars

o A local option income surtax not to exceed 1%

• Revenues received from the Tax Levy shall be deposited into the Emergency Medical Services Trust fund, to be expended based upon an approved plan.

• For counties that are not one of the 11 most populus counties in the state, the Tax Levy shall be imposed for a maximum of 15 years.