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

HJR 19 proposes a constitutional amendment to allow local governments (counties, municipalities) to approve additional tax increases specifically for fire protection and emergency medical services (EMS) with a simple majority vote (50% plus one vote) instead of the current 60% requirement for all other tax increases. This change would apply only to levies limited exclusively to fire/EMS funding, with a three-year maximum duration and a cap preventing increases from exceeding 50% above existing tax rates. The amendment requires voter approval in the 2026 general election and leaves the 60% threshold unchanged for all other tax increases. It does not alter existing tax exemptions or revenue distribution rules.