Policemen's and Firemen's Pension Funds


           Municipal policemen and firemen in the State of West Virginia are dedicated employees who deserve  solvent pension plans.  In order to provide an additional revenue for municipal policemen's and firemen's pension and relief funds an additional premium tax of 1% was imposed on fire and casualty insurance policies. All moneys collected from this additional tax are received by the Insurance Commissioner, then transferred into a special account in the State Treasurer's Office. 

             Before the first day of August of each calendar year, the treasurer of each municipality in which a municipal policemen's or firemen's pension and relief fund has been established completes an annual report  and submits this report to the state treasurer.

            Before the first day of September of each calendar year, the state treasurer allocates and authorizes the distribution of revenues to municipal policemen's and firemen's pension and relief funds.  Revenues were collected during the preceding calendar year.  
  • 65% of the revenues are allocated to the policemen's and firemen's pension funds
  • 25% of the revenues are allocated to the volunteer and part volunteer fire departments
  • 10% of the revenues are allocated to the teachers retirement reserve fund


             On September 1, 2007 $16,956,071.29 (or 65% of the funds collected) were allocated to Policemen's and Firemen's Pension Funds.  The total funds allocated to the pension funds represents an increase of $140,791.28 over the September 1, 2006 allocation.

             The State Treasurer's Office allocated $8,709,685.82 to 1,762.62 active employees.  This amounts to $4,941.33 per employee.  The State Treasurer's Office allocated $8,246,385.47 to 1,974.25 retirees. This amounts to $4,176.97 per retiree.


  ANNUAL ALLOCATIONS

       Clink on the link below for a breakdown of the annual allocations.


          2005_Annual_Allocations

          2006 Annual Allocations

          2007 Annual Allocations


 APPLICATION AND REPORT FORMS

      All forms and instructions are in PDF format.  If you do not have a PDF reader, you can obtain the latest PDF reader directly from Adobe free of charge.  To obtain your free copy of the latest AdobeReaderDownload.htm  


        Annual_Report_Form.pdf

        Annual_Report_Instructions.pdf

        2007 Policemen and Firemen Annual Application Packet

        2006 Policemen and Firemen Annual Application Packet

        2005_Policemen_and_Firemen_Annual_Application_Packet

        

       
  THE ANNUAL APPLICATION PACKET INCLUDES:

  • Sample Certification Document.
  • Application for Additional Distribution and Certification of Municipal Contributions to the Municipal Pensions and Protection Fund.
  • Worksheet Instructions. 
  • Worksheet for the Application for Additional Distributions and Certification of Municipal Pension and Protection Fund.

    
   WEST VIRGINIA CODE

         33-3-14d

Tax Distribution site content design by Sherri Sullivan, 2006.


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