Special Sources of Fire Department Funding in West Virginia


An excess levy is a property tax collected above the regular tax rate, generally providing financial support to local programs such as schools, EMS, fire departments, and public transit. Within a city or county, excess levies must be approved by sixty percent of voters, usually occurring every five years.

Some counties have also imposed fire fees. These are essentially taxes that are earmarked for fire departments. Additionally, the state’s larger municipalities have the power to impose similar fire fees, and also user fees, which can also be used to fund fire protection.

The scope of the map below includes county-level fire levies and fire fees. Some municipalities have also adopted levies and fees, but not at the county level. For more information, check out this helpful resource from the State Auditor.

Source: Special Excess Levies In Effect for Fiscal Years Ending June 30, 2024, 2025, 2026, 2027, and 2028 – West Virginia State Auditor’s Office, updated July 2023 (PDF).