Providing a reduction in property tax rates for volunteer fire fighters

HB 2379 would create a tiered property tax reduction for volunteer firefighters in West Virginia. Starting July 1, 2026, volunteer firefighters who serve for 3 years would get a 25% reduction in their real property tax, with an additional 25% reduction for 6 years of service, another for 9 years, and full tax elimination after 12 years. The bill directly affects homeowners who are active members of volunteer fire departments, reducing their ad valorem (value-based) property tax. It defines "active member" as those performing firefighting, emergency medical, or rescue duties during emergencies. The policy aims to support volunteer firefighters through tax relief tied to their service duration.