Emergency Medical Services (EMS) Home Rule State Law Fact Sheet Tables
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Table 1: Summary of Laws Pertaining to Local Government Autonomy and Local EMS Funding Mechanisms, in Effect as of January 31, 2022
Alabama | California | Georgia | Massachusetts | Ohio | |
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Permitted Local Taxes |
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Special Districts Authorized |
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Local Fees Authorized |
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Local Tax Restrictions |
Alabama | California | Georgia | Massachusetts | Ohio |
Authorized Public Purposes for Local Property Taxes |
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(None Identified) |
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Property Taxes Assessed | Annually | Annually | (None Identified) | Annually | Annually |
Maximum Tax Assessment Rate | (For Countiesa)
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Circuit Breaker Programs |
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Split Rate Land Tax | (None Identified) | For Improvements Only | (None Identified) | (None Identified) | (None Identified) |
Other Limitations |
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(None Identified) | (None Identified) | (None Identified) | (None Identified) |
Local Government Bond Restrictions |
Alabama | California | Georgia | Massachusetts | Ohio |
Permitted Local Government Bonds |
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Authorized Public Purposes for Local Government Bonds |
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Bond/Debt Percent to Not Exceedb |
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Other Limitations |
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(None Identified) |
Voter Overrides, Voter Approval, and Public Awareness |
Alabama | California | Georgia | Massachusetts | Ohio |
Override Limits |
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Requires Voter Approval |
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(None Identified) |
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Requires Public Hearings and Notices | Public hearings and notices required for debt and for the creation of “emergency assistance programs,” including those related to ambulance services. | Public hearings and notices required for mutual aid contracts for services such as emergency medical services and police, and fire suppression assessments.
Public notices required for short term borrowing. |
Public hearings and notices required for municipal bonds.
Public notices required for development impact fees which can pay for emergency, rescue, and other facilities. |
Public hearings required prior to issuance of local bonds. |
(None Identified) |
a Municipal assessment rate varies by municipality, but often is higher than county rates.
b Some limits described in this table may apply to a specific type of bond only.
c ALA. CONST. art. XI, § 215.03 (West, Westlaw through 2021 amendments)
d Some statutes will limit the amount of bonds based on the anticipated revenue or income of the local government. See CAL. GOV’T CODE § 53822 (West 1980) (tax anticipation warrants/notes may not exceed 50% of county’s revenue); CAL. GOV’T CODE § 53858 (West 1982) (bond including interest cannot exceed 85% of the estimated taxes, income, revenue, cash receipts, and other moneys of the local agency).
e Percentages vary per statute. For example, see CAL. GOV’T CODE § 29909 (West 1968) (bond cannot exceed 5% of the county’s taxable property); CAL. GOV’T CODE § 43605 (West 1955) (bonds for public improvements cannot exceed 15% of county’s assessed property value); CAL. GOV’T CODE § 61126 (West 2005) (general obligation bond cannot exceed 15% of assessed taxable property within the district); CAL. HEALTH & SAFETY CODE § 13906 (West 1987) (bond cannot exceed 3 times the district’s actual income from property taxes); CAL. GOV’T CODE § 53841 (West 1957) (bond cannot exceed 85% of levied taxes).
f See GA. CONST. art. IX, § 5, ¶ I (West, Westlaw through 2021 amendments) (debt cannot exceed 10% of county’s assessed property value); GA. CONST. art. IX, § 5, ¶ II (West, Westlaw through 2021 amendments) (total debt for special district purposes cannot exceed 10% of assessed taxable property value in the county). Debt to fund schools may be exempted in certain cases.
g See GA. CONST. art. IX, § 5, ¶ V (West, Westlaw through 2021 amendments) (total amount of temporary loans cannot exceed 75% of county’s gross tax revenue).
h These limits apply to cities, towns, and districts, which are the primary local government units in Massachusetts responsible for providing services.
i See MASS. GEN. LAWS ANN. ch. 44 § 4 (West 1992) (temporary loans cannot exceed the county’s aggregate tax levies from preceding year for county purposes; however, for district purposes, a county’s temporary loan cannot exceed the taxes, rates, and services from proceeding year (debt limit for new districts is fixed by vote of the district)).
j See MASS. GEN. LAWS ANN. ch. 44 § 10 (West 2004) (a city’s indebtedness cannot exceed 5% of the equalized valuation of the city or town. A city may authorize debt greater than 5% [not to exceed 10%] provided that the excess debt be authorized by the municipal finance oversight board).
k See OHIO REV. CODE ANN. § 513.08 (West 1991) (debt for hospital purposes cannot exceed 2% of the district/county’s tax valuation); OHIO REV. CODE ANN. § 513.081 (West 1991) (debt for hospital purposes cannot exceed 3% of the hospital district’s tax valuation).
l See OHIO REV. CODE ANN. § 5705.193 (West 1991) (tax anticipation note cannot exceed 75% of estimated special taxes).
m Kleinman, AJ. Tax Limits and the Future of Local Democracy. Harvard Law Review. 2020; 133:1884–1962. https://harvardlawreview.org/2020/04/tax-limits-and-the-future-of-local-democracy/. The term “hard ceiling” is used to describe the local tax override limits in Alabama. It was not used in this study’s coding protocols and datasets.
n School tax limits can be overridden, but they are excluded from this study since they do not apply to emergency medical services.
Table 2a: State Laws in Effect as of January 31, 2022
Statewide Local Government Autonomy | Taxes | Special Districts | |
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Alabama |
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California |
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Georgia |
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Massachusetts |
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Ohio |
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a Statutes that only apply to or exclude specific counties.
Note: This table lists all state laws analyzed that were interpreted to be related to local autonomy, local property taxes, other local taxes to fund local EMS, and special districts that may provide local EMS. It does not list every law analyzed in this study.
Table 2b: State Laws in Effect as of January 31, 2022
Mutual Aid Contracts | Bonds | Fees | |
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Alabama |
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California |
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Georgia |
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Massachusetts |
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Ohio |
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a Statutes that only apply to or exclude specific counties.
Note: This table lists all state laws analyzed that were interpreted to be related to the ability of local governments to enter mutual aid contracts, issue bonds, and establish fees for local EMS purposes. It does not list every law analyzed in this study.