WV HB2866

Municipalities cannot impose new fire protection fees (effective on or after June 30, 2024) on persons or businesses outside municipal boundaries in counties that already have a county fire service fee, unless an intergovernmental agreement exists between the municipality and county commission.

Intergovernmental agreements must ensure municipal fire fees apply only to first due areas, charge the same rates for residents inside and outside municipal boundaries, and prevent double taxation where both county and municipal fire fees would apply.

During the first year after enactment, if persons have already paid county fire fees, municipalities can only charge the difference between county and municipal rates, and counties must transfer collected fees from affected first due areas to the municipality.

Agreements expire after five years but may be renewed for successive five-year terms.

Municipalities may still increase or decrease fire protection fees that existed before June 30, 2024, as long as changes apply uniformly to all persons subject to the fee.