WV SJR20

Proposes a constitutional amendment to allow excess levies exclusively for fire protection and emergency medical services to pass with a simple majority (50% plus one vote) rather than the current 60% approval threshold

Retains the existing 60% voter approval requirement for all other types of excess levies and tax rate increases

Amendment would be placed on the ballot at the 2026 general election for voter ratification

Designated as "Amendment 1" with the official title "Fire and Emergency Services Excess Levy Majority Approval Amendment"

Applies to county, municipal, and other local taxing units seeking dedicated funding for fire and EMS services