West Virginia EMS Funding: Excess levies, explained

Excess levies refer to additional property taxes that can be imposed by county governments, municipalities, and school boards, with the approval of voters, beyond the maximum rate. The vast majority of West Virginia counties have excess levies of some type: for schools, libraries, public transit, fire departments, etc. Excess levies (non-school board) must receive the support of a majority of voters (see this article on some confusion around this requirement) and are allowed for a maximum term of five years.

Sixteen counties also support emergency medical services (EMS) through excess levies, as outlined below. The annual amount of revenue generated from the excess levies is in the column on the left, and the per capita local government EMS spending is on the right (remember, these taxes are levied on real and personal property, but looking at the per capita spending provides some quick insights).