A bill for an act relating to the authorized uses of a township fire protection levy.

HF 2614 amends Iowa law to allow townships to use reserve funds from fire protection levies for constructing fire stations, in addition to their current permitted uses like purchasing or replacing equipment and supplies. Currently, townships can set aside up to $0.30 per $1,000 of taxable property value annually for reserves, which can only cover supplies/equipment. This bill expands that reserve use to include fire station construction while maintaining the same annual funding limit. The change directly affects Iowa townships that rely on these levies to fund fire protection services and infrastructure. The bill is pending in the 2026 legislative session.