10/22 | Hampshire County Ambulance Levy: Updated Tax Calculations, Funding Details, and Community Questions
Hampshire County Chamber of Commerce Board Member and Hampshire County Development Authority Executive Director JT Hott returns with important clarifications on the proposed EMS levy ahead of the November 3 General Election. (Materials & Resources listed below)
Following our previous discussion about the proposed Hampshire County ambulance levy, questions and feedback from residents and business owners have highlighted the importance of providing accurate, detailed information before Election Day.
Hampshire County Chamber of Commerce Board Member and Hampshire County Development Authority Executive Director JT Hott has recorded a follow-up video addressing corrections to earlier tax calculations, agricultural property classifications, questions surrounding state legislation, and the potential impact of the levy on local businesses and residents.
Additionally, the Hampshire County Emergency Ambulance Service Authority (HCESA) and Hampshire County have provided informational materials explaining the proposed levy, projected revenue, and how the funding could support emergency medical services throughout the county.
We encourage residents and business owners to review these materials, watch the follow-up discussion, and consider the information presented.
Understanding the Corrected Property Tax Calculations
One of the most important clarifications involves the difference between a property's appraised value and assessed value.
Under West Virginia law, property is generally assessed at 60% of its appraised or qualifying market value, subject to applicable exemptions and special valuation rules.
For example:
Property appraised at $200,000 generally has an assessed value of $120,000.
Property appraised at approximately $333,333 generally has an assessed value of $200,000.
The proposed EMS levy would be calculated using assessed value, not the property's full appraised value.
Corrected Proposed Levy Rates
The official ballot establishes the following rates:
Class I: 4.75 cents per $100 of assessed value
Class II: 9.50 cents per $100 of assessed value
Class III and IV: 19.00 cents per $100 of assessed value
In his follow-up video, JT corrects an earlier calculation involving the Class III and IV rate, clarifying that the proposed additional levy is $0.19 per $100 of assessed value, not $0.195.
The corrected figure is important when calculating the financial impact on individual properties.
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What Would the Levy Cost Residential Property Owners?
According to the Hampshire County EMS Special Levy Property Impact Guide, the proposed Class II levy would equal approximately $57 annually for every $100,000 in appraised value, assuming the standard 60% assessment ratio.
For example:
Appraised Property Value | Estimated Annual EMS Levy |
$100,000 | $57 |
$200,000 | $114 |
$300,000 | $171 |
$400,000 | $228 |
The current ambulance fee is generally $175 per billable unit.
County-provided figures indicate that approximately 92.7% of the 9,110 residential Class II parcels reviewed fall below the estimated break-even point of $307,018 in appraised value.
Under the assumptions used in the county's guide, a residential property valued below that amount would generally have a lower annual EMS levy than one existing $175 ambulance fee.
For example, a qualifying Class II property appraised at $200,000 would have an estimated $114 annual levy, approximately $61 less than a single $175 fee.
However, these comparisons depend on the individual property's classification, exemptions, and current fee obligations. They should not be interpreted as guaranteed savings for every homeowner.
What Would the Levy Cost Commercial Property Owners?
For Class III and IV taxable property, the proposed levy rate is 19 cents per $100 of assessed value.
Using the standard 60% assessment ratio, the county's guide provides these examples:
Appraised Property Value | Estimated Annual EMS Levy |
$100,000 | $114 |
$200,000 | $228 |
$300,000 | $342 |
$500,000 | $570 |
$1,000,000 | $1,140 |
These amounts represent the additional EMS levy, not the property's total annual tax bill.
For businesses with substantial taxable real estate or personal property, the annual cost could be higher.
Commercial property taxes are one of many operating expenses businesses must consider when setting prices, maintaining facilities, and planning for future investments.
Depending on their circumstances, businesses may absorb additional costs, reduce expenses elsewhere, or adjust the prices of products and services.
These decisions can also affect tenants, employees, and consumers throughout the community.
Important Clarification Regarding Agricultural Property
Another question raised following the initial video concerned whether farms and agricultural equipment would be subject to the proposed levy.
West Virginia establishes different property classifications and valuation rules for qualifying agricultural property.
Certain personal property used exclusively in agriculture, including qualifying farm machinery, receives Class I treatment, and applicable agricultural property exemptions may also apply.
Qualifying farmland may be valued according to its agricultural use rather than its potential market value for development.
However, not every piece of property owned by a farmer automatically qualifies for the same treatment.
Farmers and agricultural business owners should consult the Hampshire County Assessor's Office to determine how specific land, machinery, buildings, or equipment are classified and whether exemptions apply.
Understanding the Proposed EMS Funding Structure
The Hampshire County Emergency Ambulance Service Authority has provided additional information explaining the purpose of the proposed five-year levy.
According to the county's materials, the current ambulance fee system is projected to bill approximately $2,318,800 for FY2027.
However, projected collections are estimated at approximately $1,970,980, using an 85% collection assumption.
The proposed levy is projected to generate approximately $2,173,478 annually.
That represents an estimated increase of $202,498 in annual revenue compared with projected collections under the current fee model.
The proposal is intended to replace the existing ambulance fee rather than add a second charge on top of it.
What Could the Additional Funding Support?
According to materials provided by HCESA and Hampshire County, the proposed levy would help support several EMS priorities:
Expanded Coverage: Working toward seven-day EMS coverage in Springfield, including additional third-truck availability.
Education and Workforce Development: Expanding countywide EMS training opportunities and potentially developing EMS education programming with local high schools.
Support for Volunteer EMS Partners: Allowing qualifying volunteer emergency medical service providers and recognized response partners to receive lawful assistance, training, and other support.
Operational Stability: Establishing a property-tax-based revenue source intended to help with long-term planning, staffing, equipment, and ongoing service needs.
These initiatives describe the intended uses and potential opportunities associated with the levy. Specific service expansions and programs would depend on implementation, available funding, operational requirements, and other applicable conditions.
Can the County Increase the Levy Rates Later?
The official ballot includes a limitation on the proposed levy rates.
The Hampshire County Commission would be permitted to reduce the approved rates in a given year if a lower rate would meet projected funding needs.
However, the Commission would not be permitted to increase the rates above the amounts authorized by voters under this ballot measure.
This does not mean individual property tax bills could never change. Assessed property values, applicable exemptions, and other tax factors can change independently of the levy rate.
Questions Surrounding West Virginia Code §7-15-17
In his follow-up video, JT also addresses questions about the existing ambulance fee structure and the authority to assess fees to businesses.
West Virginia Code §7-15-17 authorizes county commissions to impose special emergency ambulance service fees on users of ambulance services.
However, questions remain regarding how that authority applies to certain business fee structures and how fees may be assessed across different property or business types.
JT discusses practices in neighboring counties and encourages state legislators to review the statute during the upcoming legislative session to consider whether additional clarification or changes are appropriate.
The goal of that discussion is to better understand the legal options available for funding emergency medical services, including the potential use of business fee structures that are not based solely on assessed property value.
Any legislative changes would require action through the appropriate state legislative process.
Where the Hampshire County Chamber of Commerce Stands
The Hampshire County Chamber of Commerce has expressed its opposition to the proposed ambulance levy in its current form, citing concerns about the additional financial burden that a property-value-based funding structure could place on local businesses and property owners.
The Chamber recognizes that reliable emergency medical services are vital to the safety of Hampshire County residents, businesses, and visitors.
Our concerns focus on the proposed funding mechanism and its potential economic implications, rather than the importance of providing EMS coverage.
We believe it is important for community members to understand both the potential service improvements described by HCESA and the financial considerations affecting property owners and businesses.
Watch the Follow-Up Discussion and Review the County's Information
In his latest video, JT Hott addresses questions submitted following the original conversation, corrects earlier tax calculations, and provides further context on the proposed levy.
We encourage viewers to watch the full discussion and review the accompanying materials provided by Hampshire County and HCESA.
These resources include:
A More Sustainable Path for Hampshire County EMS — HCESA informational flyer
Hampshire County EMS Special Levy — Property Impact Guide
JT Hott's follow-up video addressing calculations, legislation, and community questions
Election Day and Community Feedback
The proposed EMS levy will appear on the November 3, 2026, General Election ballot.
Early Voting: October 21–31, 2026
Election Day: Tuesday, November 3, 2026
The Hampshire County Chamber of Commerce remains committed to sharing information and encouraging constructive community discussion on issues that affect residents and businesses.
Whether you have questions, concerns, or feedback to share, we encourage you to participate in the conversation.
Feedback may also be submitted anonymously through the Chamber's online form:
Important Disclaimer
All financial figures presented in this article, the accompanying videos, and the county's informational materials are estimates or illustrative examples.
Actual property taxes and potential levy amounts will vary depending on a property's assessed value, classification, tax district, applicable exemptions, agricultural-use valuation, and other individual circumstances.
Examples comparing the proposed levy to the existing $175 ambulance fee generally assume one ordinary fee-billable unit. The number of fee-billable units does not necessarily correspond to the number of tax parcels.
Property owners should contact the Hampshire County Assessor's Office for questions regarding property-specific assessments, exemptions, and tax classifications.
This article contains information from Hampshire County, HCESA, applicable West Virginia law, and comments made during the Chamber's video discussions. Statements about proposed service improvements reflect the purposes and plans described in those materials and should not be interpreted as guaranteed outcomes.
An informed community is a stronger community.
Resources & References
We encourage Hampshire County residents and business owners to review the following resources for additional information about the proposed EMS levy, property tax assessments, and applicable West Virginia laws.
1. Hampshire County EMS Special Levy — Official Sample Ballot
Review the proposed levy language, authorized tax rates, funding purposes, and five-year term.
2. West Virginia Code §7-15-17 — Special Emergency Ambulance Service Fees
Review state legislation governing county ambulance service fees.
3. West Virginia Tax Division — Property Tax Information
Learn about property assessments, classifications, and taxation in West Virginia.
4. West Virginia Property Assessment Search
Search property assessment information and explore real estate records throughout West Virginia.
5. Hampshire County Assessor's Office
For questions regarding individual property assessments, classifications, exemptions, and taxable values:
Hampshire County Courthouse 66 N. High Street, Romney, WV 26757 Phone: 304-822-3326
6. Hampshire County Sheriff's Tax Office
For questions regarding existing property tax bills and payments:
Additional County-Provided Resources
The following informational materials are also included in this article:
Hampshire County EMS Special Levy — Property Impact Guide
HCESA: A More Sustainable Path for Hampshire County EMS
These materials provide additional financial examples, projected revenue figures, and information about the proposed use of levy funding.
Disclaimer: The financial examples and projections provided in this article are for informational purposes. Actual property taxes and proposed levy amounts vary according to assessed value, tax classification, district, exemptions, and other factors. Contact the Hampshire County Assessor's Office for property-specific information.
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