WV HB2379

Establishes a tiered property tax exemption for volunteer firefighters based on years of service, beginning July 1, 2026

Reduces the regular levy rate on real property by 25% for volunteer firefighters with at least 3 years of active service

Provides an additional 25% reduction (50% total) for those with at least 6 years of service, and another 25% (75% total) for those with at least 9 years

Eliminates property taxes entirely for volunteer firefighters who have served 12 or more years as active members

Defines "active member" as someone performing fire suppression, vehicle extrication, hazardous materials response, technical rescue, emergency medical services, or other emergency response duties