A bill for an act relating to budgets of local emergency management agencies and including applicability provisions.

This bill clarifies how local emergency management agencies in Iowa budget for funding. It requires the local emergency management commission (now defined as a municipality) to formally adopt and certify an annual budget by February 28 each year, submit it to funding entities, and clearly identify emergency management tax costs on county tax statements. The changes apply to property tax budgets for fiscal years beginning July 1, 2026. The bill streamlines budget certification and tax transparency but does not alter funding sources or amounts.