This bill proposes the addition of a new article to the Code of West Virginia, specifically aimed at providing real property tax exemptions for volunteer firefighters. It establishes legislative findings that emphasize the importance of encouraging participation in volunteer firefighting and emergency response through a supportive tax structure. The bill defines key terms such as "active member," "ad valorem tax," "volunteer firefighter," and "taxable year," which are essential for understanding the provisions of the exemption.

Under the new provisions, starting from July 1, 2026, real property owned by volunteer firefighters who have served as active members will be exempt from ad valorem taxation. The bill outlines a tiered reduction system for property taxes based on the length of service: a 25% reduction for three years of service, an additional 25% for six years, another 25% for nine years, and complete elimination of the tax after twelve years of service. This structure aims to incentivize long-term commitment to volunteer firefighting within the community.

Statutes affected:
Introduced Version: 11-4A-1, 11-4A-2, 11-4A-3