STATE OF WEST VIRGINIA
County of: Berkeley, West Virginia
Estimated General Fund Revenues
Fund Balance: $2,680,000
Property Taxes Current year: $31,830,907
Prior Year Taxes: $1,430,000
Tax Penalties, Interest & Publication Fees: $400,000
Property Transfer Tax: $5,300,000
Gas and Oil Severance Tax: $750,000
Wine & Liquor Tax: $600,000
Hotel Occupancy Tax: $1,000,000
Payment in Lieu of Taxes: $1,100,000
Federal Grants / Federal Payment in Lieu of Taxes: $2,864,481
State Grants: $1,203,296
Sheriff’s Earnings: $25,000
County Clerk’s Earnings: $350,000
Circuit Clerk’s Earnings: $150,000
Rents & Concessions: $200,000
Franchise Agreement: $700,000
Inspection Fees: $1,300,000
IRP Fees (Interstate Registration Plan): $45,000
Fines, Fees & Court Costs: $50,000
Regional Jail Operations Partial Reimbursement: $160,000
Interest Earned: $150,000
Sheriff’s Commission: $15,000
Gaming Income: $35,000
Video Lottery: $400,000
Planning Commission Revenue: $125,000
Refunds/Reimbursements (External Sources): $3,047,942
Transfers From Other Funds: $478,000
Magistrate Court Reimbursements: $75,000
Payroll Reimbursements: $745,389
Total Estimated General Fund Revenues: $57,210,015
Estimated Coal Severance Tax Revenues
Assigned Fund Balance: $275,000
Coal Severance Tax: $100,000
Total Coal Severance: $375,000
Berkeley County Commission Levy Estimate (Budget) 2026 – 2027 Fiscal Year
In accordance with WV Code §11-8-10, as amended, the Berkeley County Commission proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the current year, and doth determine and estimate the several amounts to be as follows:
ESTIMATED EXPENDITURES
GENERAL GOVERNMENT
County Commission: $2,019,976
County Clerk: $1,127,655
Circuit Clerk: $1,309,640
Sheriff – Treasurer: $899,979
Prosecuting Attorney: $3,061,099
Assessor: $1,011,534
Statewide Computer Network: $403,500
Sheriff’s Tax Processing: $212,000
Fiduciary Supervisor: $301,827
Agricultural Agent: $134,932
Elections – County Clerk: $823,882
Magistrate Court: $75,000
Circuit Court: $1,849,163
Custodial: $425,141
Civil Service: $22,000
Courthouse: $3,756,000
Other Buildings: $4,700,000
Data Processing: $2,978,228
Regional Development Authority: $211,191
Airports: $220,000
Public Works Department: $710,053
Building Inspection: $848,656
Planning & Zoning: $396,520
Engineering: $483,106
TOTAL GENERAL GOVERNMENT: $27,981,082
PUBLIC SAFETY
Sheriff – Law Enforcement: $9,120,027
Sheriff – Service of Process: $738,519
Regional Jail: $2,847,718
Home Confinement: $927,537
Police Special Duty: $5,000
Emergency Services: $10,250
Communication Center: $500,000
Fire Department: $5,086,170
Dog Warden/Humane Society: $548,230
Central Garage: $346,398
Community Based Corrections Program: $4,575,793
TOTAL PUBLIC SAFETY: $24,705,642
HEALTH & SANITATION
Local Health Department: $96,000
Mental Health: $415,052
Other Health Programs: $713,631
Recycling Center: $50,000
TOTAL HEALTH & SANITATION: $1,224,683
CULTURE AND RECREATION
Parks & Recreation: $1,000,000
Arts & Humanities: $35,000
Museum Commission: $27,800
Historical Commission: $7,300
Visitor’s Bureau: $500,000
Library: $1,188,608
TOTAL CULTURE & RECREATION: $2,688,608
SOCIAL SERVICES
Social Services: $45,600
Senior Citizens: $25,000
Public Transit: $110,000
TOTAL SOCIAL SERVICES: $110,000
CAPITAL PROJECTS
General Government: $500,000
TOTAL CAPITAL OUTLAY: $500,000
Total Expenditures: $57,210,015
Levy Taxes – Regular Current Expense Levy 2026 – 2027
Class I
Personal Property: Rate $13.39 per $100
Public Utility: Rate $13.39 per $100
Total Class I: Rate $13.39 per $100
Class II
Real Estate: Assessed Value $6,430,906,470, Rate $26.78 per $100, Levied $17,221,968
Personal Property: Assessed Value $28,358,866, Rate $26.78 per $100, Levied $75,945
Total Class II: Assessed Value $6,459,265,336, Rate $26.78 per $100, Levied $17,297,913
Class III
Real Estate: Assessed Value $1,693,029,530, Rate $53.56 per $100, Levied $9,067,866
Personal Property: Assessed Value $1,027,919,334, Rate $53.56 per $100, Levied $5,505,536
Public Utility: Assessed Value $153,602,371, Rate $53.56 per $100, Levied $822,694
Total Class III: Assessed Value $2,874,551,235, Rate $53.56 per $100, Levied $15,396,096
Class IV
Real Estate: Assessed Value $472,826,800, Rate $53.56 per $100, Levied $2,532,460
Personal Property: Assessed Value $136,646,584, Rate $53.56 per $100, Levied $731,879
Public Utility: Assessed Value $38,018,014, Rate $53.56 per $100, Levied $203,624
Total Class IV: Assessed Value $647,491,398, Rate $53.56 per $100, Levied $3,467,963
Total Value & Projected Revenue: $9,981,307,969 Levied $36,161,972
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00%: $1,808,099
Less Tax Discounts 2.00%: $687,077
Less Allowance for Tax Increment Financing (Subtracted from regular current expense taxes levied only): $1,186,279
Total Projected Property Tax Collection: $32,480,517
Less Assessor Valuation Fund 2.00% (Subtracted from regular current expense taxes levied only): $649,610
Net Amount to be Raised by Levy of Property Taxes For Budget Purposes: $31,830,907
Roll Back Taxes – 2026 – 2027
Class I
Personal Property: Rate $13.39 per $100
Public Utility: Rate $13.39 per $100
Total Class I: Rate $13.39 per $100
Class II
Real Estate: Assessed Value $92,555,540, Rate $26.78 per $100, Levied $247,864
Personal Property: Rate $26.78 per $100
Total Class II: Assessed Value $92,555,540, Rate $26.78 per $100, Levied $247,864
Class III
Real Estate: Assessed Value $151,914,830, Rate $53.56 per $100, Levied $813,656
Personal Property: Assessed Value $16,425,381, Rate $53.56 per $100, Levied $87,974
Public Utility: Rate $53.56 per $100
Total Class III: Assessed Value $168,340,211, Rate $53.56 per $100, Levied $901,630
Class IV
Real Estate: Assessed Value $23,139,350, Rate $53.56 per $100, Levied $123,934
Personal Property: Assessed Value $143,895, Rate $53.56 per $100, Levied $771
Public Utility: Rate $53.56 per $100
Total Class IV: Assessed Value $23,283,245, Rate $53.56 per $100, Levied $124,705
Total Value & Projected Revenue: $284,178,996 (Gross) Levied $1,274,199
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00%: $63,710
Less Tax Discounts 2.00%: $24,210
Allowance For Tax Increment Financing (Use this amount above for Tax Increment Financing): $1,186,279
Allowance For Tax Increment Financing – Regular Current Expense Levy 2026 – 2027
Class I
Personal Property: Rate $13.39 per $100
Public Utility: Rate $13.39 per $100
Total Class I: Rate $13.39 per $100
Class II
Real Estate: Assessed Value $92,555,540, Rate $26.78 per $100, Levied $247,864
Personal Property: Assessed Value $92,555,540, Rate $26.78 per $100, Levied $247,864
Total Class II: Assessed Value $92,555,540, Rate $26.78 per $100, Levied $247,864
Class III
Real Estate: Assessed Value $151,914,830, Rate $53.56 per $100, Levied $813,656
Personal Property: Assessed Value $16,425,381, Rate $53.56 per $100, Levied $87,974
Public Utility: Rate $53.56 per $100
Total Class III: Assessed Value $168,340,211, Rate $53.56 per $100, Levied $901,630
Class IV
Real Estate: Assessed Value $23,139,350, Rate $53.56 per $100, Levied $123,934
Personal Property: Assessed Value $143,895, Rate $53.56 per $100, Levied $771
Public Utility: Rate $53.56 per $100
Total Class IV: Assessed Value $23,283,245, Rate $53.56 per $100, Levied $124,705
Total Value & Projected Revenue: $284,178,998 (Gross) Levied $1,274,199
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00%: $63,710
Less Tax Discounts 2.00%: $24,210
Allowance For Tax Increment Financing (Use this amount above for Tax Increment Financing): $1,186,279
Berkeley County Commission Levy Estimate (Budget) 2026 – 2027 Fiscal Year
STATE OF WEST VIRGINIA
County of: Berkeley, West Virginia
In accordance with WV Code §11-8-10, as amended, the Berkeley County Commission proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the current year, and doth determine and estimate the several amounts to be as follows:
General Fund
Fund Balance: $2,680,000
Property Taxes Current year: $31,830,907
Prior Year Taxes: $1,430,000