A bill for an act relating to city emergency medical services property tax levies.

SF 2347 allows Iowa cities to establish a property tax fund for emergency medical services (EMS) after voter approval. Cities must meet specific conditions: they cannot have an existing EMS district (Chapter 357G), participate in an emergency response district (Chapter 357J), or be in a county already levying a similar tax under Chapter 422D. The bill authorizes cities to impose a maximum property tax rate of $0.75 per $1,000 of assessed value, subject to a 60% voter approval threshold at a city election. This fund would cover EMS costs, including those listed in Chapter 422D.6, and the tax can be terminated using the same voter approval process.