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

HF 2428 allows Iowa townships to use funds set aside for fire protection (up to 30 cents per $1,000 of property value) to build new fire stations, in addition to their current use for equipment and supplies. This bill directly affects townships that collect fire protection levies, expanding how they can allocate reserve funds. The key change modifies existing law to explicitly permit construction costs for fire stations as a qualified use of the reserve account. Townships will now have more flexibility in planning long-term fire service infrastructure with these dedicated funds. The bill does not change the maximum levy amount or affect property taxes.