Board approves tax exemption for volunteer firefighters and EMS for 2027 tax year

The Smyth County Board of Supervisors on July 9 approved an ordinance to exempt certain personal property owned by volunteer fire and EMS personnel beginning with the 2027 tax year. The measure passed after the board voted to waive public-hearing rules and then approve the ordinance; Rye Valley District Supervisor Jason Parris abstained from the final vote.

Commissioner of Revenue Bradley Powers told the board that as public-safety costs rise and volunteer numbers decline, "incentives to offset these issues are critical to reducing County expenses," and he described the proposed ordinance as limited by state code to fire and EMS volunteers. Multiple written public comments read into the record opposed selective exemptions; one commenter wrote that volunteers "should not be given any exemptions/special treatment" and argued any carve-out would be unfair to other community volunteers.

Board members discussed the statutory limits on who can receive exemptions and the policy trade-offs; no change to the proposed ordinance was made during the meeting. The ordinance was adopted for implementation in the 2027 tax year. The public record includes written submissions from residents Sherri Blair, Becky Kress, Willie and Sandy Lowe and others registered for the hearing.