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HJR 19

Relating to permitting excess levies or increases in maximum rates limited exclusively to fire protection and emergency medical services

2026 Regular Session Introduced by Bill Bell and 12 co-sponsors

Allows fire protection and EMS levies to pass with a simple majority (not 60%) for up to three years, while all other levies still require 60% approval.

To House Judiciary
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Bill Summary · HJR 19

Overview

  • Bill: HJR 19 (2026) – West Virginia
  • Type: House Joint Resolution proposing a constitutional amendment
  • Purpose: Permit excess levies or increases in maximum tax rates, limited exclusively to funding fire protection and emergency medical services (EMS), to be approved by a simple majority (50% + 1) of voters. Maintains the current 60% supermajority requirement for all other levies and rate increases.

What the bill would do

  • Amend Article X, Section 1 of the West Virginia Constitution to create a special exception:
    • For excess levies or increases in maximum property tax rates that are limited exclusively to fire protection and emergency medical services, voting thresholds would be lowered from 60% to a simple majority (50% + 1) of those voting.
    • The approval would be valid for up to three years per instance.
    • The increase may not exceed 50% above the existing maximum rate provided by law.
    • Revenue from these fire/EMS levies would be distributed by the Legislature among levying units in proportion to their property tax levy on real and other personal property.
  • All other levies and increases would continue to require 60% of qualified voters for approval, preserving the current higher threshold for non-fire/EMS purposes.

Key provisions and details

  • Scope: The simplified majority provision applies solely to levies or maximum-rate increases “limited exclusively to the purpose of providing fire protection or emergency medical services.”
  • Time limit: Any approved excess levy or rate increase under this amendment would be effective for up to three years at a time.
  • Cap: The new fire/EMS levy could not exceed 50% above the existing maximum rate prescribed by law.
  • Revenue distribution: Legislatively determined apportionment among levying units would be based on each unit’s levy on real and other personal property.
  • Exemptions retained: The amendment does not change existing exemptions (e.g., property used for educational, literary, scientific, religious or charitable purposes; cemeteries; public property; farm-related exemptions; household goods up to $200, etc.).
  • Process: If approved, the amendment would be ratified at the next general election in 2026.

Who would be affected

  • Local governments (counties, municipalities, and other taxing units) seeking additional funding specifically for fire protection and EMS services would be able to pursue voter approvals with a simple majority.
  • Taxpayers in those localities would be eligible to vote on such fire/EMS levies under the new threshold.
  • Other tax levies and rate increases (not limited to fire/EMS) would continue to require a 60% supermajority vote to be approved.

Procedural and timeline notes

  • Introduction and referral: Introduced January 20, 2026; referred to the House Judiciary Committee.
  • Amendment process: As a constitutional amendment, it would require two-thirds approval in both chambers of the Legislature and ratification by voters at the 2026 general election.
  • Effective implementation: If ratified, the changed voting threshold and three-year limit would apply to qualifying fire/EMS levies from that point forward, subject to any implementing legislation or guidance.

Potential implications

  • Accessibility for local fire/EMS funding: Easier passage of local fire protection and EMS levies could lead to more readily funded emergency services in areas needing additional resources.
  • Fiscal and political considerations: While facilitating funding for EMS/fire services, the change reduces the procedural hurdle for a specific use, which could shift funding dynamics and budgeting decisions at the local level.
  • Oversight and accountability: As with any new levy authority, transparency in how funds are used for fire/EMS services and how long levies remain in place will be important for public trust.

Compiled from official sources — confirm details with the bill’s official record.

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