Marion County Commission Levy Estimate (Budget)
2025 – 2026 Fiscal Year
STATE OF WEST VIRGINIA
County of: Marion, West Virginia
In accordance with WV Code § 11-8-10, as amended, the Marion 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 Estimated Revenues
Fund Balance $ 1,607,315
Property Taxes Current year 10,502,168
Prior Year Taxes 1,975,000
Tax Penalties, Interest & Publication Fees 375,000
Property Transfer Tax 400,000
Gas and Oil Severance Tax 800,000
Wine & Liquor Tax 3,000
Hotel Occupancy Tax 100,000
Miscellaneous Energy Tax (Coal Bed Methane) 4,000
Federal Grants/ Federal Payment in Lieu of Taxes 165,000
State Grants 150,000
Sheriff’s Service of Process 16,000
Sheriffs Earnings 3,500
County Clerk’s Earnings 275,000
Circuit Clerk’s Earnings 40,000
Accident Reports 2,000
Motor Vehicle License Fee 5,500
Rents & Concessions 25,000
Franchise Agreement 52,000
IRP Fees (Interstate Registration Plan) 35,000
Jail Fees 10,000
Regional Jail Operations Partial Reimbursement 100,000
Interest Earned 4,000
Miscellaneous Revenue 30,000
Sheriff’s Commission 15,000
Commissions 1,000
Gaming Income 36,000
Charges to Other Entities 65,000
Refunds/Reimbursements (External Sources) 165,000
General School Reimbursements 100,000
Total Estimated General Fund Revenues $ 17,061,483
Coal Severance Tax Estimate Revenues
Assigned Fund Balance $ 278,760
Coal Severance Tax 30,000
Total Coal Severance $ 308,760
Coal
General Severance Tax
ESTIMATED EXPENDITURES Fund Fund
GENERAL GOVERNMENT
County Commission $ 977,531 $ –
County Clerk 1,554,439 –
Circuit Clerk 862,302 –
Sheriff – Treasurer 853,391 –
Prosecuting Attorney 1,778,659 –
Assessor 1,080,648 –
Statewide Computer Network 98,000 –
Fiduciary Supervisor 60,000 –
Agricultural Agent 121,273 –
Elections – County Clerk 338,471 –
Circuit Court 5,000 –
Custodial 270,037 –
Courthouse 684,183 –
Other Buildings 56,000 –
Data Processing 216,657 –
Regional Development Authority 17,000 –
Economic Development 50,000 35,000
Planning & Zoning – 6,600
Contingencies – Not to Exceed 10% of Budget 193,187 28,400
TOTAL GENERAL GOVERNMENT 9,216,778 70,000
PUBLIC SAFETY – –
Sheriff – Law Enforcement 4,124,647 –
Sheriff – Service of Process 122,619 –
Regional Jail 2,125,000 –
Emergency Services 82,092 10,000
Dog Warden/Humane Society 125,000 –
Central Garage 207,921 –
Public Safety Grants 85,406 –
Community Based Corrections Program 246,355 –
TOTAL PUBLIC SAFETY 7,119,040 10,000
HEALTH AND SANITATION – –
Local Health Department 60,000 –
Mental Health 30,000 –
Solid Waste Authority 60,000 –
TOTAL HEALTH & SANITATION 150,000 –
CULTURE AND RECREATION – –
Parks & Recreation 244,825 –
Civic Promotion 230,840 –
Visitor’s Bureau 100,000 –
TOTAL CULTURE & RECREATION 575,665 228,760
CAPITAL PROJECTS
County Commission – 228,760
TOTAL CAPITAL OUTLAY – 228,760
Total Expenditures $ 17,061,483 $ 308,760
MARION COUNTY, WEST VIRGINIA
LEVY PAGE
REGULAR CURRENT EXPENSE LEVY
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $ 0 12.47 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
CLASS II
Real Estate $ 1,668,728,250 24.94 $ 4,161,808
Personal Property 2,744,108 6,844
Total Class II $ 1,671,472,358 $ 4,168,652
CLASS III
Real Estate $ 263,377,960 49.88 $ 1,313,729
Personal Property 376,400,589 1,877,486
Public Utility 138,927,668 682,971
Total Class III $ 778,706,217 $ 3,884,186
CLASS IV
Real Estate $ 369,950,580 49.88 $ 1,845,313
Personal Property 233,982,674 1,167,106
Public Utility 144,653,828 721,533
Total Class IV $ 748,587,082 $ 3,733,952
Total Value & Projected Revenue $ 3,198,765,657 $ 11,786,790
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 589,340
Less Tax Discounts 2.00% 223,949
Less Allowance for Tax Increment Financing – see worksheet
(Subtracted from regular current expense taxes levied only) 311,401
Total Projected Property Tax Collection $ 10,662,100
Less Assessor Valuation Fund 1.50% 159,932
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes
For Budget Purposes (Transfer amount to Worksheet GCRev – Account No. 301-01) $ 10.502.168
MARION COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
Name: MCPARC
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 2.00 $ 0
Public Utility 0
Total Class I $ $ 0
Class II
Real Estate $ 1,668,728,250 4.00 $ 667,491
Personal Property 2,744,108 1,098
Total Class II $ 1,671,472,358 $ 668,589
Class III
Real Estate $ 263,377,960 8.00 $ 210,702
Personal Property 376,400,589 301,120
Public Utility 138,927,668 111,142
Total Class III $ 778,706,217 $ 622,964
Class IV
Real Estate $ 369,950,580 8.00 $ 295,960
Personal Property 233,982,674 187,186
Public Utility 144,653,828 115,723
Total Class IV $ 748,587,082 $ 598,869
Total Value & Projected Revenue $ 3,198,765,657 $ 1,890,422
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 94,521
Less Tax Discounts 2.00% 35,918
Net Amount to be Raised by Levy For Budget Purposes: $ 1,759,983
Included in the General Fund “Yes or No” NO
EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT # 301-90: $
MARION COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
Name: Fire
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 1.00 $ 0
Public Utility 0
Total Class I $ $ 0
Class II
Real Estate $ 1,668,728,250 2.00 $ 333,746
Personal Property 2,744,108 549
Total Class II $ 1,671,472,358 $ 334,295
Class III
Real Estate $ 263,377,960 4.00 $ 105,351
Personal Property 376,400,589 150,560
Public Utility 138,927,668 55,571
Total Class III $ 778,706,217 $ 311,482
Class IV
Real Estate $ 369,950,580 4.00 $ 147,980
Personal Property 233,982,674 93,593
Public Utility 144,653,828 57,862
Total Class IV $ 748,587,082 $ 299,435
Total Value & Projected Revenue $ 3,198,765,657 $ 945,212
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 47,261
Less Tax Discounts 2.00% 17,959
Net Amount to be Raised by Levy For Budget Purposes: $ 879,992
Included in the General Fund “Yes or No” NO
EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT # 301-90: $
MARION COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
Name: Transit
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 2.00 $ 0
Public Utility 0
Total Class I $ $ 0
Class II
Real Estate $ 1,668,728,250 4.00 $ 667,491
Personal Property 2,744,108 1,098
Total Class II $ 1,671,472,358 $ 668,589
Class III
Real Estate $ 263,377,960 8.00 $ 210,702
Personal Property 376,400,589 304,120
Public Utility 138,927,668 111,142
Total Class III $ 778,706,217 $ 622,964
Class IV
Real Estate $ 369,950,580 8.00 $ 295,960
Personal Property 233,982,674 187,186
Public Utility 144,653,828 115,723
Total Class IV $ 748,587,082 $ 598,869
Total Value & Projected Revenue $ 3,198,765,657 $ 1,890,422
1,890,422
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 94,521
Less Tax Discounts 2.00% 35,918
Net Amount to be Raised by Levy For Budget Purposes: $ 1,759,983
Included in the General Fund “Yes or No” NO
EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT # 301-90: $
MARION COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
Name: Library
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 1.50 $ 0
Public Utility 0
Total Class I $ $ 0
Class II
Real Estate $ 1,668,728,250 3.00 $ 500,618
Personal Property 2,744,108 823
Total Class II $ 1,671,472,358 $ 501,441
Class III
Real Estate $ 263,377,960 6.00 $ 158,027
Personal Property 376,400,589 225,840
Public Utility 138,927,668 83,357
Total Class III $ 778,706,217 $ 467,224
Class IV
Real Estate $ 369,950,580 6.00 $ 221,970
Personal Property 233,982,674 140,390
Public Utility 144,653,828 86,792
Total Class IV $ 748,587,082 $ 449,152
Total Value & Projected Revenue $ 3,198,765,657 $ 1,417,817
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 70,891
Less Tax Discounts 2.00% 26,939
Net Amount to be Raised by Levy For Budget Purposes: $ 1,319,987
Included in the General Fund “Yes or No” NO
ADDITIONAL EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT # 301-90: $
MARION COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
Humane Society
2025 – 2026
Column E
Certificate of Valuation
Assessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 0 0.55 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
Class II
Real Estate $ 1,668,728,250 1.10 $ 183,560
Personal Property 2,744,108 302
Total Class II $ 1,671,472,358 $ 183,862
Class III
Real Estate $ 263,377,960 2.20 $ 57,943
Personal Property 376,400,589 82,808
Public Utility 138,927,668 30,564
Total Class III $ 778,706,217 $ 171,315
Class IV
Real Estate $ 369,950,580 2.20 $ 81,389
Personal Property 233,982,674 51,476
Public Utility 144,653,828 31,824
Total Class IV $ 748,587,082 $ 164,689
Total Value & Projected Revenue $ 3,198,765,657 $ 519,866
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 25,993
Less Tax Discounts 2.00% 9,877
Net Amount to be Raised by Levy For Budget Purposes: $ 483,996
Included in the General Fund “Yes or No” NO
ADDITIONAL EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT # 301-90: $
STATE OF WEST VIRGINIA
COUNTY OF MARION
I, Julie Kincaid, CLERK OF THE COUNTY COMMISSION OF SAID COUNTY, DO HEREBY CERTIFY THAT THE FOREGOING ARE TRUE COPIES FROM THE RECORD OF ORDERS MADE AND ENTERED BY SAID COMMSSION ON THE 24TH DAY OF MARCH 2025.
/s/ Julie Kincaid
(Signature)
ID: 861343