STATE OF WEST VIRGINIA
MUNICIPALITY OF PAW PAW, WEST VIRGINIA
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF PAW PAW, WEST VIRGINIA
In accordance with Code §11-8-14, 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 . . . . . . . . . . . . . . . . . . . . . . $65,000
Property Taxes – Current Expense . . . . . . . . . . . . . . . . 74,687
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . 800
Excise Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,500
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66,172
Fines, Fees and Court Costs . . . . . . . . . . . . . . . . . . . . . 15,000
Licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500
Building Permit Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,300
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . 25,000
Private Liquor Club Fee . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Parks & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Planning Commission Revenue . . . . . . . . . . . . . . . . . . . . . 250
State Government Grants . . . . . . . . . . . . . . . . . . . . . . . . 1,591
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,000
Video Lottery (LVL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) . . . . . . . . . . . . . . . . . . . . . . . $278,800
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) . . . . . . . . . . . . . . . . . . . . . . . . . 1,350
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,800
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
Insurance Program (Self Insured) . . . . . . . . . .$ 6,500 . . . . . . . . . . . . . . . . . . .–
Mayor’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . .6,000 . . . . . . . . . . . . . . . . . . .–
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,500 . . . . . . . . . . . . . . . . . . .–
Recorder’s Office . . . . . . . . . . . . . . . . . . . . . . . .2,500 . . . . . . . . . . . . . . . . . . .–
City Clerk’s Office . . . . . . . . . . . . . . . . . . . . . . . .1,500 . . . . . . . . . . . . . . . . . . .–
Police Judge’s Office . . . . . . . . . . . . . . . . . . . . .1,500 . . . . . . . . . . . . . . . . . . .–
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . . . . . .–
City Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8,500 . . . . . . . . . . . . . . . . . . .–
Litigation Reserve . . . . . . . . . . . . . . . . . . . . . . . . 3,500 . . . . . . . . . . . . . . . . . . .–
Rehabilitation of Property . . . . . . . . . . . . . . . . . .7,000 . . . . . . . . . . . . . . . . . . .–
Custodial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,000 . . . . . . . . . . . . . . . . . . .–
Regional Development Authority . . . . . . . . . . . .2,500 . . . . . . . . . . . . . . . . . . .–
Building Inspection . . . . . . . . . . . . . . . . . . . . . . . .1,500 . . . . . . . . . . . . . . . . . . .–
Elections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 . . . . . . . . . . . . . . . . . . .–
City Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15,000 . . . . . . . . . . . . . . . . . . .–
Electrical Services . . . . . . . . . . . . . . . . . . . . . . .7,500 . . . . . . . . . . . . . . . . . . .–
Public Works Department . . . . . . . . . . . . . . . . .30,000 . . . . . . . . . . . . . . . . . . .–
Public Grounds . . . . . . . . . . . . . . . . . . . . . . . . .12,000 . . . . . . . . . . . . . . . . . . .–
Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . .6,500 . . . . . . . . . . . . . . . . . . .–
Police Department . . . . . . . . . . . . . . . . . . . . . .50,000 . . . . . . . . . . . . . . . . . . .–
Flood Control/Soil Conservation . . . . . . . . . . . . . .500 . . . . . . . . . . . . . . . . . . .–
Fire Hydrants . . . . . . . . . . . . . . . . . . . . . . . . . . .1,500 . . . . . . . . . . . . . . . . . . .–
Streets and Highways . . . . . . . . . . . . . . . . . . . .25,000 . . . . . . . . . . . . . . . . . . .–
Signs and Signals . . . . . . . . . . . . . . . . . . . . . . . . .750 . . . . . . . . . . . . . . . . . . .–
Snow Removal . . . . . . . . . . . . . . . . . . . . . . . . . .2,000 . . . . . . . . . . . . . . . . . . .–
Sidewalks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,250 . . . . . . . . . . . . . . . . . . .–
Parks and Recreation . . . . . . . . . . . . . . . . . . . . .3,200 . . . . . . . . . . . . . . . . . . .–
Visitors Bureau . . . . . . . . . . . . . . . . . . . . . . . . . .1,200 . . . . . . . . . . . . . . . . . . .–
Fair Associations/Festivals . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . .1,800
Community Center . . . . . . . . . . . . . . . . . . . . . . .10,000 . . . . . . . . . . . . . . . . . . .–
Playgrounds . . . . . . . . . . . . . . . . . . . . . . . . . . . .7,500 . . . . . . . . . . . . . . . . . . .–
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . . . . . .–
Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . .12,500 . . . . . . . . . . . . . . . . . . .–
Capital Projects-General Government . . . . . . . . .9,400 . . . . . . . . . . . . . . . . . . .–
TOTAL ESTIMATED
EXPENDITURES . . . . . . . . . . . . . . . . . . . . .$278,800 . . . . . . . . . . . . . .$1,800
MUNICIPALITY OF PAW PAW, 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 12.36 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
Class II
Real Estate $6,689,570 24.72 $16,537
Personal Property 120,624 298
Total Class II $6,810,194 $16,835
Class IV
Real Estate $4,475,980 49.44 $22,129
Personal Property 1,659,905 8,207
Public Utility 7,016,098 34,688
Total Class IV $13,151,983 $65,024
TOTAL VALUE &
PROJECTED
REVENUE $19,962,177 $81,859
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% $4,093
Less Tax Discounts 2.00% $1,555
Less Allowance for Tax Increment Financing 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $76,211
Less Assessor Valuation Fund 2.00% $1,524
NET AMOUNT TO BE RAISED
BY LEVY FOR BUDGET PURPOSES $74,687
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
MUNICIPALITY OF PAW PAW:
I, Mary Parker Marcus, Recording Officer of said Municipality, do hereby certify
that the foregoing are true copies from the record of orders made and entered by
the Council of the said Municipality on the 24th day of March, 2025.
Mary Parker Marcus
Recorder, Town of Paw Paw
4-2-2tm