Volunteer Fire Departments

Volunteer fire departments make up most of Missouri fire departments.

Volunteer fire protection associations are one of three types of fire protection services in Missouri, along with fire protection districts, and fire departments. (For more information see the Science Note on Fire Protection Services). Most (70%) of fire departments in Missouri consist of volunteer firefighters and a further 12% of fire departments are made up of mostly volunteer firefighters (United States Fire Administration 2025). Across the U.S., communities with populations below 10,000 predominantly rely on volunteer firefighters (National Volunteer Fire Council 2022).

Volunteer fire departments respond to a variety of emergencies while many struggle with recruiting and retaining volunteers.

Volunteer recruitment and retention is a challenge for volunteer fire departments (VFD) (United States Fire Administration 2023). Becoming a volunteer firefighter requires extensive training (a firefighter 1 training module is 120 hours) (United States Fire Administration 2023).  Nationally, the number of volunteer firefighters per person has declined by 16% since 1986 (Figure 1; US Fire Administration 2016). Partially due to recruiting challenges, the age of firefighters has increased, with smaller communities having older firefighters (National Volunteer Fire Council 2022). The number of calls, and the variety of emergencies that firefighters respond to has increased (National Fire Protection Association 2022). In 2020, only 4% of calls were for fires while 65% of calls were medical or rescue.

Figure 1. Career and Volunteer Firefighters in the US 1986–2020. Nationally, the number of volunteer firefighters per thousand people (yellow, left axis) has been gradually declining, from 8.05 in 1987 to 5.66 in 2022, as call volumes (dark gray, right axis) steadily increase. Data from National Fire Protection Association (2022).

Revenue for VFDs comes from a variety of sources.

In MO, volunteer fire protection associations are staffed by volunteers and fight fires in a specific area (RsMO 320.300). Volunteer fire associations raise money with donations, selective grants, and subscription memberships. They are also able to bill nonsubscribers for an emergency response (RsMO 320.302).

Dues for VFDs may sometimes be collected as part of property tax collection. AR allows VFDs to request that a county official collect dues (AR Code § 14-20-108). If approved by voters, VFDs dues are listed on property taxes and payments are collected in the same manner as property taxes. In KY, Fiscal Courts (the governing body of a county in KY) may adopt an ordinance to add membership charges or subscriber fees to property tax bills (KRS 75.450 (7)).

States have passed legislation that provides state funding to VFDs. Examples include:

• Taxes on insurance. WV funds volunteer fire departments through taxes on fire and casualty insurance (WV Treasurer n.d.). TX uses a similar assessment to provide equipment and training to rural VFDs funded through The Rural Volunteer Fire Department Assistance Program (TX Comptroller 2024).
• Lottery Funding. WV passed a bill allocating $6 million from the state lottery (WV HB 5128 2024).
• Funding for equipment. SD granted $5 million for the purchase of individual firefighter safety equipment (SD HB 1127 2023).
• Length of service award program. To encourage and reward retention, some states have a Length of Service Award program. TN allows local governments to contribute funds for volunteer firefighters and other emergency responders that are invested on behalf of the volunteer. The state also provides some matching grants (TN dept of Treasury, n.d.). MS created a fund that would provide up to $500 in annual length of service benefits for volunteer firefighters (MS HB 521 2023).

In AR, some VFDs receive funding through a voluntary property tax (Hoffman & Howard 2017). AR counties may levy a voluntary tax for a specific purpose (A.C.A. § 26-25-106). Purposes include emergency services, cemeteries, and animal shelters. Thirty-three of 75 counties have levied a voluntary tax (Hoffman & Howard 2024). The most common use of a city voluntary tax was funding a volunteer fire department, with nine cities using this approach (Hoffman & Howard 2017). Individual taxpayers may decide which, if any, of the voluntary taxes they would like to pay. Most taxpayers choose not to contribute, in one studied county, between 3 and 6% of taxpayers contributed, depending on the program and the year Hoffman & Howard 2024). Revenue gathered from a voluntary property tax was less consistent between years than a general property tax  (Hoffman & Howard 2017).

References:

United States Fire Administration (2025) National Fire Department Registry Quick Facts. Federal Emergency Management Agency. https://apps.usfa.fema.gov/registry/summary

National Volunteer Fire Council (2022) Volunteer Fire Service Fact Sheet. https://www.nvfc.org/wp-content/uploads/2022/12/NVFC-Volunteer-Fire-Service-Fact-Sheet.pdf

United States Fire Administration (2023) Retention and Recruitment for the Volunteer Emergency Services. Federal Emergency Management Agency. https://www.usfa.fema.gov/downloads/pdf/publications/retention-and-recruitment-for-volunteer-emergency-services.pdf

National Fire Protection Association (2022) US Fire Department Profile 2020 Supporting Tables. https://www.nfpa.org/education-and-research/research/nfpa-research/fire-statistical-reports/us-fire-department-profile

United States Fire Administration (2016) Critical Health and Safety Issues in the Volunteer Fire Service Federal Emergency Management Agency. https://www.usfa.fema.gov/downloads/pdf/publications/critical_health_and_safety_issues.pdf

RsMO  § 320.300 Volunteer fire protection association, definition. https://revisor.mo.gov/main/OneSection.aspx?section=320.300&bid=17099

RsMO  §  320.302 Nonmembers, association may respond to any emergency, exception — liabilities — fees. https://revisor.mo.gov/main/OneSection.aspx?section=320.302

West Virginia State Treasurer (2025) Volunteer Fire Departments. https://www.wvsto.com/Transparency/Revenue-Distributions/Volunteer-Fire-Departments

Texas Comptroller of Public Accounts (2024) Volunteer Fire Department Assistance Fund Assessment. https://comptroller.texas.gov/taxes/publications/94-169.php

HB 1127, 2023 South Dakota Legislature. 98^th legislative session. https://sdlegislature.gov/Session/Bill/24158/250982

Tennessee Department of Treasury (n. d.) The State of Tennessee Length of Service Award Program for Volunteers. https://treasury.tn.gov/Portals/0/Documents/LOSAP/LOSAP_info_one-pager.pdf

HB 52, 2023 Mississippi Legislature. https://legiscan.com/MS/text/HB521/2023

Ark. Code. Ann. § 26-25-106 Use of voluntary tax for other purposes. https://law.justia.com/codes/arkansas/title-26/subtitle-3/chapter-25/section-26-25-106/.

Ark. Code.  Ann. § 14-20-108. Dues for volunteer fire departments. [link]

Hoffman, KU, Howard JY (2017) Raising Local Revenue: The Use and Adequacy of Voluntary Property Taxes In Arkansas. Journal of Public Budgeting, Accounting & Financial Management, 29(4): 498-521. https://www.emerald.com/insight/content/doi/10.1108/jpbafm-29-04-2017-b003/full/html

Hoffman, KU, Howard JY (2024) Meeting Local Needs with a Unique Revenue Source: A Case Study of Voluntary Property Taxes in Faulkner County, Arkansas. The Midsouth Political Science Review, 23: 91-116. https://www.arkpsa.org/mid-south-political-science-review-mpsr/

Kentucky Revised Statutes § 75.450 Fees for services -- Exemptions -- Response to all fires in jurisdiction required -- Mission statement -- Inclusion of fees on property tax bills -- Collection and distribution -- Collection fee for sheriff. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40217