SB 976

Generally, under current law, local levy limits are applied to the property tax

levies that are imposed by political subdivisions. A political subdivision may not

increase its levy by a percentage that exceeds its “valuation factor," which is the

greater of 0 percent or the percentage change in the political subdivision's equalized

value due to new construction, less improvements removed. Current law also

contains a number of exceptions to the levy limit, such as amounts a county levies

for a countywide emergency medical system, for a county children with disabilities

education board, and for certain bridge and culvert construction and repair.

The bill creates an additional exception to local levy limits. Under the bill, fee

increases apportioned to each city, village, or town operating a joint emergency

dispatch center do not apply to the levy limits, but only if the fees would cause the

city, village, or town to exceed the levy limits, and only if the total charges imposed

by the center for the current year, compared to the previous year, are less than or

equal to the rate of inflation plus 2 percent. In addition, all member political

subdivisions of a center must adopt a resolution in favor of exceeding the levy limit.