Legal 3 col x 14-3/4”
0316 0323
SCHEDULE OF PROPOSED LEVY RATES
GREENBRIER COUNTY BOARD OF EDUCATION
For the Fiscal Year Ended June 30, 2025
The above named county board of education, having ascertained that the amount to be raised by a levy of taxes for the purposes and within the limits prescribed by statute or authorized by voters, does hereby propose to adopt the following levy rates to be laid on each one hundred dollars of assessed valuation of each class of property:
Column E Current Expense Levy
Certificate of Valuation Levy Taxes
Assessed Value for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ – 19.40 $ –
Public Utilities – –
Total Class I – –
Class II
Real Estate 1,112,510,070 38.80 4,316,539
Personal Property 3,705,075 14,376
Total Class II 1,116,215,145 4,330,915
Class III
Real Estate 488,213,680 77.60 3,788,538
Personal Property 284,411,228 2,207,031
Public Utilities 134,315,166 1,042,286
Total Class III 906,940,074 7,037,855
Class IV
Real Estate 186,217,350 77.60 1,445,047
Personal Property 100,882,190 782,846
Public Utilities 36,304,158 281,720
Total Class IV 323,403,698 2,509,613
Total Assessed Valuation
and Projected Gross
Tax Collections $ 2,346,558,917 $ 13,878,383
Less Allowance for Uncollectibles, Exonerations and
Delinquencies 3.50% (485,743)
Less Allowance for Tax Discounts 1.00% (133,926)
Less Allowance for Tax Increment Financing- see worksheet
(Subtracted from regular current expense tax levy only) (2,234,031)
Net Projected Tax Collections, before allowance for Assessor’s
Valuation Fund 11,024,683
Less – Allowance for Assessor’s Valuation Fund 2.00% (220,494)
(Subtracted from regular current expense tax levy only)
Projected Net Taxes to be Collected $ 10,804,189
SCHEDULE OF PROPOSED LEVY RATES
GREENBRIER COUNTY BOARD OF EDUCATION
For the Fiscal Year Ended June 30, 2025
Permanent
Excess Levy Improvement Bond Levy
Levy Taxes Levy Taxes Levy Taxes
Rate/$100 Levied Rate/$100 Levied Rate/$100 Levied
Class I
Personal Property 13.770 $ – – $ – – $ –
Public Utilities – – –
Total Class I – – –
Class II
Real Estate 27.54 3,063,853 – – – –
Personal Property 10,204 – –
Total Class II 3,074,057 – –
Class III
Real Estate 55.08 2,689,081 – – – –
Personal Property 1,566,537 – –
Public Utilities 739,808 – –
Total Class III 4,995,426 – –
Class IV
Real Estate 55.08 1,025,685 – – – –
Personal Property 555,659 – –
Public Utilities 199,963 – –
Total Class IV 1,781,307 – –
Total Assessed Valuation
and Projected Gross
Tax Collections $ 9,850,790 $ – $ –
Less Allowance for
Uncollectibles, Exonerations
and Delinquencies 3.50% (344,778) 3.50% – – –
Less Allowance for Tax
Discounts 1.00% (95,060) 1.00% –
Projected Net Taxes to be
Collected $ 9,410,952 $ – $ –
Total Projected Net Taxes
from Regular and
Excess Levies $ 20,215,141
SCHEDULE OF PROPOSED LEVY RATES
ALLOWANCE FOR TAX INCREMENT FINANCING
GREENBRIER COUNTY BOARD OF EDUCATION
For the Fiscal Year Ended June 30,2025
Column C Current Expense Levy
Roll Back Levy Taxes
Value Form Rate/$100 Levied
Class I
Personal Property $ – 19.40 $ –
Public Utilities – –
Total Class I – –
Class I
Real Estate 297,903,770 38.80 1,155,867
Personal Property – –
Total Class II 297,903,770 1,155,867
Class III
Real Estate 132,356,520 77.60 1,027,087
Personal Property – –
Public Utilities – –
Total Class III 132,356,520 1,027,087
Class IV
Real Estate 19,709,700 77.60 152,947
Personal Property 327,429 2,541
Public Utilities – –
Total Class IV 20,037,129 155,488
Total Value & Projected
Revenue $ 450,297,419 $ 2,338,442
Less Allowance for Uncollectibles,
Exonerations and Delinquencies 3.50% (81,845)
Less Allowance for Tax Discounts 1.00% (22,566)
Allowance for Tax Increment Financing $ 2,234,031