The bill proposes amendments to the Code of West Virginia to provide tax exemptions for full-time firefighters employed by local fire departments and volunteer firefighters who have completed specific training. It introduces new legal language that exempts income received by these firefighters from both income taxes and real and personal property taxes, recognizing their service to the community. This exemption is added as section (30) under 11-3-9(a), which details various categories of property exempt from taxation. The bill also includes adjustments to existing legal language for clarity, such as changing "such" to "that" in multiple instances.

In addition to the firefighter exemptions, the bill addresses the assessment and taxation of properties owned by nonprofit organizations, particularly those focused on youth development and education. It stipulates that properties used for profit or outside their primary nonprofit purpose may be subject to taxation. The legislation also outlines the collection and distribution of fees from revenue-generating properties, ensuring that funds support local educational programs and tourism initiatives. Overall, the bill aims to provide financial relief to firefighters while maintaining a structured approach to property taxation for nonprofit organizations.

Statutes affected:
Introduced Version: 11-3-9, 11-21-12