FISCAL YEAR JULY 1, 2026- JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF BETHLEHEM,
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 400,000
Property Taxes – Current Expense 437,768
Property Taxes – Excess Levy 145,087
Gas & Oil Severance Tax 20,000
Excise Tax on Utilities 132,000
Business and Occupation Tax 370,000
Wine and Liquor Tax 200
Fines, Fees and Court Costs 65,000
Licenses 3,000
Building Permit Fees 5,000
Franchise Fees 70,000
IRP Fees (Interstate Registration Plan) 120,000
Rents, Royalties, and Concessions 70,000
Transfers from Rainy Day Fund 196,434
Gaming Income 18,000
Interest Earned on Investments 500
Refunds 400
Insurance Claims 1,000
Video Lottery (LVL) 40,000
Miscellaneous Revenues 6,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) $2,100,389
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $40,000
Coal Severance Tax 14,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $54 ,000
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
Mayor’s Office 9,755 –
City Council 12,935 –
Recorder’s Office 10,635 150
Treasurer’s Office 200 –
City Clerk’s Office 179,297 3,350
Police Judge’s Office 4,800 –
City Attorney 41,800 –
Regional Development Authority 1,050 –
Building Inspection 333 –
City Hall 29,611 –
Contingencies 5,000 –
Police Department 575,109 –
Fire Department 32,124 –
Streets and Highways 437,042 50,500
Street Lights 32,000 –
Public Transit 145,087 –
Parks & Recreation 34,400 –
Capital Projects – General Government 5,500 –
Capital Projects – Public Safety 65,000 –
Capital Projects – Streets
& Transportation 478,711 –
TOTAL ESTIMATED EXPENDITURES $2,100,389 $ 54,000
MUNICIPALITY Of BETHLEHEM, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property 0 12.50 0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $105,789,840 25.00 $264,475
Personal Property 0 0
Total Class II $105,789,840 $264,475
CLASS IV
Real Estate $15,671,590 50.00 $78,358
Personal Property 20,275,425 101,377
Public Utility 4,191,793 20,959
Total Class IV $40,138,808 $200,694
TOTAL VALUE AND
PROJECTED REVENUE $145,928,648 $465,169
Less Delinquencies, Exonerations, &
Uncollectable Taxes 3.00% 13,955
Less Tax Discounts
(Use Total Projected Revenue to calculate) 1.00% 4,512
Less Allowance for Tax Increment Financing
(if Applicable) 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $446,702
Less Assessor Valuation Fund 2.00% 8,934
(Subracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 437,768
MUNICIPALITY OF BETHLEHEM, WEST VIRGINIA
OVRTA
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation Levy Taxes
Assessed Value Rate/$100 Levied
for Tax Purposes
CLASS I
Personal Property 0 4.06 0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $105,789,840 8.12 $85,901
Personal Property 0 0
Total Class II $105,789,840 $85,901
CLASS IV
Real Estate $15,671,590 16.24 $25,451 Personal Property 20,275,425 32,927
Public Utility 4,191,793 6,807
Total Class IV $40,138,808 $65,185
TOTAL VALUE AND
PROJECTED REVENUE $145,928,648 $151,086
Less Delinquencies, Exonerations, &
Uncollectable Taxes 3.00% 4,533
Less Tax Discounts 1.00% 1,466
(use Total Projected Revenue to calculate)
Net Amount to be Raised by Levy For Budget Purposes: $145,087
STATE OF WEST VIRGINIA,
COUNTY OF – OHIO
MUNICIPALITY OF – BETHLEHEM
I, Rebecca Walters, 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 16th day of March, 2026.
Rebecca Walters
Recorder
INT-March 25 & April 1, 2026