FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF WHEELING, WEST VIRGINIA
In accordance with Code Section 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 657,000
Property Taxes – Current Expense 4,126,103
Prior Year Taxes 204,500
Supplemental Taxes 122,550
Tax Loss Restoration 5,000
Property Taxes Excess Levy 1,551,302
Tax Penalties, Interest & Publication Fees 20,500
Gas & Oil Severance Tax 200,000
Excise Tax on Utilities 1,460,000
Business & Occupation Tax 13,264,200
Wine & Liquor Tax 400,000
Animal Control Tax 3,500 Hotel Occupancy Tax 1,612,000
Amusement Tax 20,000
Horse & Dog Racing Tax 65,100 Sales Tax 4,398,912
Fines, Fees & Court Costs 261,500
Parking Violations 70,000
Licenses 71,000
Building Permit Fees 200,000 Miscellaneous Permits 105,000
Franchise Fees 450,000
IRP Fees (Interstate Registration Plan) 560,000
Cemetery Revenue 13,000 Parks & Recreation 123,835
Parking Meter Revenues 160,000
Rents, Royalties & Concessions 85,000
Refuse Collection 2,155,000
Fire Protection Fees 2,375,000
Charges for Services 551,000 Charges to Other Entities 323,000
Ambulance Fees 1,800,000
Federal Government Grants 750,000
State Government Grants 50,000
Contributions From Other Entities 50,000
CHARGES TO OTHER FUNDS 117,600
Payment in Lieu of Taxes 50,000
Transfers from Rainy Day Fund 400,000
Gaming Income 371,000
Municipal Specific 5,000
Interest Earned on Investments 40,000 Reimbursements 150,000
Sale of Materials 40,000
Insurance Claims 15,000
Video Lottery (LVL) 769,077
Miscellaneous Revenues 300,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) $40,521,679
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $5,000
Coal Severance Tax 100,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $ 105,000
Coal
General Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Economic Development $ 233,591 – Mayor’s Office 36,380 – City Council 104,844 – City Manager’s Office 655,571 105,000
Finance Office 2,060,619 – City Clerk’s Office 136,434 – Police Judge’s Office 196,248 – City Attorney 243,700 – Engineering 238,172 – Personnel Office 361,155 – Regional Development Authority 10,825 –
Building Inspection 886,209 –
Data Processing 120,928 –
Market House 283,172 – Police Department 9,774,370 – Fire Department 10,826,526 –
Communication Center/Central Dispatch 80,000 – Streets & Highways 5,671,098 –
Central Garage 1,424,930 –
Public Transit 1,535,458 – Garbage Department 2,174,166 – Recycling Center 75,343 –
Parks & Recreation 423,441 – Visitors Bureau 806,000 – Youth Program 152,223 – Playgrounds 1,184,399 – Civic Center-Municipal Auditorium 387,500 – Capital Projects-General Government 257,377 –
Capital Projects-Public Safety 140,000 – Capital Projects – Health & Sanitation 1,000 –
Capital Projects – Culture & Recreation 40,000 –
Capital Projects – Social Services – –
TOTAL ESTIMATED EXPENDITURES $40,521,679 105,000
MUNICIPALITY OF WHEELING, WEST VIRGINIA
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
Regular Current Expense Levy
Certificate of Valuation Levy Taxes Assessed Value Rate/ Levied
for Tax Purposes $100
Class I Personal Property $ 0 12.07 $ 0 Public Utility 0 0 Total Class I 0 0
Class II Real Estate $582,326,560 24.14 1,405,736 Personal Property 35,058 85 Total Class II $582,361,618 $1,405,821
Class IV Real Estate $398,506,950 48.28 $1,923,992
Personal Property 275,133,816 1,328,346
Public Utility 56,180,688 271,240
Total Class IV 729,821,454 $3,523,578
Total Value & Projected
Revenue $1,312,183,072 $4,929,399
Less Delinquencies, Exonerations,
& Uncollectable Taxes 5.00% 246,470
Less Tax Discounts
(use Total Projected Revenue to calculate) 2.00% 93,659
Less Allowance for Tax
Incement Financing (if Applicable) 379,015
Total Projected Property
Tax Collection $4,210,255
Less Assessor Valuation Fund 0.02 and
0.0185 84,152
Net Amount to be Raised by Levy of Property Taxes $4,126,103
MUNICIPALITY OF WHEELING, WEST VIRGINIA
FISCAL YEAR JULY 1, 2025- JUNE 30, 2026
Excess Levy/Levies
Certificate of Valuation Levy Taxes
Assessed Value Rate/ Levied
for Tax Purposes $100
Class I Personal Property 0 4.08 0
Public Utility 0 0 Total Class I 0 0
Class II
Real Estate $582,326,560 8.16 475,178
Personal Property 35,058 29
Total Class II $582,361,618 $475,207
Class IV
Real Estate 398,506,950 16.32 650,363
Personal Property 275,133,816 449,018
Public Utility 56,180,688 91,687
Total Class IV $729,821,454 $1,191,068
Total Value &
Projected Revenue $1,312,183,072 $1,666,275
Less Delinquencies,
Exonerations, & Uncollectable Taxes 5.00% 83,314
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 31,659
Net Amount to be Raised
by Levy For Budget Purposes: $1,551,302
MUNICIPALITY OF WHEELING, WEST VIRGINIA
FISCAL YEAR JULY 1, 2025- JUNE 30, 2026
Bond Levy
Certificate of Valuation Levy Taxes Assessed Value Rate/ Levied
for Tax Purposes $100 Class I
Personal Property 0 0.43 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $582,326,560 0.86 50,080
Personal Property 35,058 3
Total Class II $582,361,618 $50,083
Class IV
Real Estate 398,506,950 1.72 68,543
Personal Property 275,133,816 47,323
Public Utility 56,180,688 9,663
Total Class IV $729,821,454 $125,529
Total Value &
Projected Revenue $1,312,183,072 $175,612
Less Delinquencies,
Exonerations, & Uncollectable Taxes 5.00% 8,781
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 3,337
Net Amount to be Raised
by Levy For Budget Purposes: $163,494
STATE OF WEST VIRGINIA
COUNTY OF OHIO
MUNICIPALITY OF WHEELING
I, Jessica Zalenski, Recording Officer of said municipality, do hereby certify that the foregoing are true copies from the record of the orders made and entered by the council of the said municipality on the 3rd day June, 2025
Jessica Zalenski, City Clerk
The Intelligencer & News-Register, June, 10 & 17