Tazewell County Proposed Budget & Tax Levy Ordinance for FY2022-23
Public Hearing Notice
June 7, 2022 @ 7:00 p.m.
The County of Tazewell’s recommended budget synopsis is prepared and published for informative and fiscal planning purposes only. The inclusion in the budget ordinance of any item or items does not constitute an obligation or commitment on the part of the Board of Supervisors of this County to appropriate any funds for that item or purpose. The budget ordinance is presented on the basis of the estimates prepared by the Tazewell County Board of Supervisors/Budget Committee, and requests submitted to the County Administrator by other offices and department heads of the County. The budget ordinance presumes enactment of a tax levy ordinance. There is no allocation or designation of any funds of the County for any purpose until there has been an appropriation for that purpose by the Board of Supervisors of Tazewell County, Virginia. The budget ordinance is for informative and fiscal planning purposes only and will not be approved, adopted or ratified by the Board of Supervisors until at least seven (7) days after the Public Hearing with an anticipated adoption date of June 28, 2022. The Board of Supervisors of Tazewell County will meet on June 7th at 7:00 p.m. at the Tazewell County Administration Building, 197 Main Street, Tazewell, Virginia 24651, to hold a Public Hearing, for informative and fiscal planning purposes only, to consider the following proposed budgets for fiscal year, 2022-2023:
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Tazewell County General Fund Budget 2022-23
Tazewell County Reserve Fund Budget 2022-23
Tazewell County General Capital Projects Fund Budget 2022-23
Tazewell County Landfill Enterprise Fund Budget 2022-23
Tazewell County General School Fund Budget, 2022-23
Tazewell County School Textbook Fund Budget 2022-23
Tazewell County School Cafeteria Fund Budget 2022-23
Tazewell County Coal Road Improvement Fund Budget 2022-23
Tazewell County Coal Road Economic Development Fund Budget 2022-23
Tazewell County Law Library Fund Budget 2022-23
Tazewell County American Rescue Plan Fund 2022-23
This Public Hearing is held pursuant to Section 15.2-2500 – 15.2-2508 of the Code of Virginia, 1950, as amended, and is for the purpose of allowing the public to question and comment on the proposed budgets. A copy of the complete budget ordinance is on file in the office of the County Administrator, 197 Main Street, Tazewell, Virginia and posted outside the Circuit Court Clerk’s Office door of the County Courthouse on Main Street in Tazewell, Virginia. It will also be posted on Tazewell County’s website, www.tazewellcountyva.org. All citizens of Tazewell County Virginia have the right to attend and state their views thereon, subject to reasonable time limits as shall be determined by the Tazewell County Board of Supervisors. In accordance with the Americans with Disabilities Act, if you are physically disabled, or hearing or visually impaired and need assistance at the hearing, please call 276-385-1208 or e-mail [email protected].
By: C. Eric Young, County Administrator
TAZEWELL COUNTY BOARD OF SUPERVISORS
PROPOSED OPERATING BUDGET
FISCAL YEAR 2022-2023
Proposed Budget
FY2022-2023
FD 100
GENERAL FUND
REVENUES
Fund Balance – Carryover $4,752,216
Property Tax Revenue $27,831,554
Locally Generated Tax $8,603,600
Permits, Fees & Licenses $317,525
Fines & Forfeitures $100,000
Rev fr Use of Money & Prop $292,780
Court Costs/Fees $360,025
Exp Refunds/Reimbursed $700,000
Recovered Costs $1,085,067 State Non Categoriacal Aid $235,500
State Shared Expenses $4,173,495
Commonwealth Welfare/State Aid $14,055,581
Rev fr Federal Government $30,200
Non Revenue Receipts $4,089,452
Total Revenue: $61,874,779
FD 100
GENERAL FUND
EXPENDITURES
General Government Administration $6,100,722
Judicial Administration $3,027,630
Public Safety $16,526,221
Public Works $3,145,142
Health & Welfare $1,030,743
Parks, Recreation & Culture $2,191,060
Community Development $835,584
Non-Departmental & Trans to
Other Funds $33,592,616
Total Expenditure: $66,449,718
Ending Fund Balance: $177,277
FD 121
RESERVE FUND
FUND REVENUES
Fund Balance – Carryover $8,026,000
Transfer from General Fund $-
Total Revenue: $-
FD 121
RESERVE FUND
FUND EXPENDITURES
Expenditures $-
Total Expenditure: $-
Ending Fund Balance: $8,026,000
FD 203
COAL ROAD IMPROVEMENT
FUND REVENUES
Fund Balance – Carryover $1,879,429
Coal Severance Tax $475,000
Clinic Rd. LAP – VDOT Reim. $-
Total Revenue: $475,000
FD 203
COAL ROAD IMPROVEMENT
FUND EXPENDITURES
Coal Roads – By District $250,000
Coal Roads – Priority Schedule $300,000
Revenue Sharing Paving Projects $644,816
Transfer to Orphan Rd. Budget $34,613
Transfer to Cap. Proj Fund $222,147
Total Expenditure: $1,451,576
Ending Fund Balance: $902,853
FD 204
AMERICAN RESCUE PLAN ACT FUND
REVENUES
Fund Balance – Carryover $6,115,655
ARPA Revenue $-
Total Revenue: $-
FD 204
AMERICAN RESCUE PLAN ACT FUND
EXPENDITURES
Transfer to General Fund ARPA Exp. $3,141,452
Total Expenditure: $3,141,452
Ending Fund Balance: $2,974,203
FD213
LAW LIBRARY FUND
REVENUES
Fund Balance – Carryover
$48,500
Law Library Receipts $8,250
Total Revenue: $8,250
FD 213
LAW LIBRARY FUND
EXPENDITURES
Law Library Expenses $20,000
Total Expenditure: $20,000
Ending Fund Balance: $36,750
FD 225
COAL ROAD ECONOMIC DEV FUND
REVENUES
Fund Balance – Carryover $50,000
Road Economic Tax $440,000
Total Revenue: $440,000
FD 225
COAL ROAD ECONOMIC DEV FUND
EXPENDITURES
Coal Road Economic Dev Expenses $333,000
Total Expenditure: $333,000
Ending Fund Balance: $157,000
FD 250
GENERAL SCHOOL FUND
REVENUES
Fund Balance – Carryover $6,072,555
Forest Reserve $10,000
Local Revenue Sources $1,337,336
ROTC/Pre-School Initiative $950,068
State Shared Revenues $63,250,274
Revenue from Federal Government $4,659,655
Non Rev Receipts –
Transfers fr Gen Fnd $14,558,586
Total Revenue: $84,765,919
FD 250
GENERAL SCHOOL FUND
EXPENDITURES
Adm./Attd./Hlth. $4,880,069
Instruction $51,580,494
Operation & Maintenance-Plant $9,214,470
Other School Fd. Services $1,332,072
Pupil Transportation $6,883,007
Capital Outlay Facilities $9,264,018
Debt Service $1,047,557
Technology $7,656,958
Contingency Reserve $-
Reduction to FY23 Budget $(1,020,171)
Total Expenditure: $90,838,474
Ending Fund Balance: $-
FD 252
SCHOOL CAFETERIA FUND
REVENUES
Fund Balance – Carryover $812,705
Cafeteria Sales $50,000
Miscellaneous Receipts $17,000
State Reimb./Food $210,074
Federal Reim. Food $2,274,203
Local Support $- $- Total Revenue: $2,551,277
FD 252
SCHOOL CAFETERIA FUND
EXPENDITURES
Total Expenditure: $3,363,982
Ending Fund Balance: $-
FD 253
SCHOOL TEXTBOOK FUND
REVENUES
Fund Balance – Carryover $1,245,485
Damaged Books $-
Textbook-Local Support $-
Textbook-State Support $512,836
Total Revenue: $512,836
FD 253
SCHOOL TEXTBOOK FUND
EXPENDITURES
Total Expenditure: $1,758,321
Ending Fund Balance: $-
FD 300
CAPITAL PROJECTS FUND
REVENUES
Fund Balance – Carryover $49,919
Springville Fire Station – Grant $500,000
Transfer from General Fund $1,270,000
Transfer from Coal Severance Fund $222,147
Total Revenue: $1,992,147
FD 300
CAPITAL PROJECTS FUND
EXPENDITURES
Public Service Authority Projects $842,147
Industrial Development Authority Projects $50,000
Shott Found. Grant – Tourism Signage $49,919
Water/Sewer Projects $600,000
Springville Fire Station $500,000
Total Expenditure: $2,042,066
Ending Fund Balance: $-
FD 514
LANDFILL ENTERPRISE FUND
REVENUES
Fund Balance – Carryover $3,000,000
Tipping Fees-Ind/Comm &
Private Haulers $887,155
Municipalities (Nonbillable)
General Fund $400,00
Wythe / Bland Contract $306,000
$1,593,155
Additional Revenue Sources:
Transfer from General Fund $875,000
Miscellaneous Income $15,000
Total Revenue: $2,483,155
FD514
LANDFILL ENTERPRISE FUND
EXPENDITURES
Operations & Maintenance $2,433,152
Bond Payment $72,893
Machinery & Equipment $110,000
Capital Improvements-Phase 5 $2,626,000
Total Expenditure: $5,242,045
Ending Fund Balance: $241,110
SUMMARY – ALL FUNDS
Fund Balance – Carryover $32,052,464
Total Revenues Less Transfers $135,031,178
Total Expenditures Less Transfers $154,568,449
Ending Fund Balance: $12,515,193
PROPOSED TAX RATES AND LEVIES, FY 2022-2023
TAZEWELL COUNTY TAX EXEMPT INFORMATION
Year ending December 31, 2021, Tazewell County has a fair market real estate value of $3,304,871,200. Of that value, $545,418,200 (16.50%) is tax exempt and immune from real estate taxation because of classification of governmental (Federal, State, Regional, Local, Multiple), religious, charitable, educational, and other. The property is exempted from taxation under 58.1-3607 and 58.1-3608 and Articles 3, 4 and 5 of this Title of the Code of Virginia.
ID: 605997