FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF MILL CREEK, WEST VIRGINIA
In accordance with Code Section11-8-14, as amended, the Council proceeded to make an estimate of the amounts necessary to be raised by levy of taxes for the current fiscal year, and does determine and estimate the several amounts to be as follows:
The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows:
REVENUE SOURCE
Unassigned Fund Balance $33,000
Property Taxes – Current Expense 62,784
Prior Year Taxes 1,500
Supplemental Taxes 1,500
Tax Loss Restoration 1,000
Tax Penalties, Interest & Publication Fees 300
Gas & Oil Severance Tax 1,000
Excise Tax on Utilities 15,000
Wine & Liquor Tax 300
Animal Control Tax 75
Licenses 1,300
Building Permit Fees 75
Franchise Fees 12,500
IRP Fees (Interstate Registration Plan) 3,500
Transfers from Rainy Day Fund 20,000
Gaming Income 11,500
Video Lottery (LVL) 2,000
TOTAL ESTIMATED REVENUE (GENERAL FUND) $ 1 67,334
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $ 5,000
Coal Severance Tax 1,600
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND) $ 6,600
General Coal Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Mayor’s Office 6,000 –
City Council 10,000 –
Recorder’s Office 2,500 –
City Clerk’s Office 15,000 –
City Attorney 2,000 –
Personnel Office 40,000 –
Regional Development Authority 750 –
City Hall 73,084 6,600
Other buildings 2,000 –
Streets and Highways 500 –
Street Lights 12,500 –
Fair Associations/Festivals 1,000 –
Library 1,000 –
Aging Program (Senior Citizens) 1,000 –
Social Services 1,000
Capital Projects – General Government 1,000 –
TOTAL ESTIMATED EXPENDITURES $ 1 67,334 $ 6,600
MUNICIPALITY OF MILL CREEK, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $ 0 12.37 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
CLASS II
Real Estate $ 7,779,290 24.74 $ 19,246
Personal Property 329,724 816
Total Class II $ 8,109,014 $ 20,062
CLASS IV
Real Estate $ 4,233,170 49.48 $ 20,946
Personal Property 2,939,642 14,545
Public Utility 2,679,906 13,260
Total Class IV $ 9,852,718 $ 48,751
Total Value & Projected Revenue $ 17,967,732 $ 68,813
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 3,441
Less Tax Discounts (use Total Projected Revenue to calculate) 2.00% 1,307
Less Allowance for Tax Increment Financing (if Applicable) 0
Total Projected Property Tax Collection $ 64,065
Less Assessor Valuation Fund 2.00% 1,281
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 62,784
Elkins-3-21 & 3-28