Fayette County Commission Levy Estimate (Budget)
2023 – 2024 Fiscal Year
STATE OF WEST VIRGINIA
County of: Fayette, West Virginia
In accordance with WV Code ยง 11-8-10, as amended, the Fayette 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 $ 2,000,000
Property Taxes Current year 6,713,637
Prior Year Taxes 325,996
Tax Penalties, Interest & Publication Fees 225,000
Property Transfer Tax 200,000
Gas and Oil Severance Tax 49,000
Wine & Liquor Tax 3,000
Hotel Occupancy Tax 300,000
Building Permits 90,000
Miscellaneous Permits 50
Federal Grants/ Federal Payment in Lieu of Taxes 85,000
State Grants 200,000
Charges for Services 250
Sheriff’s Service of Process 20,000
Sheriffs Earnings 2,100
County Clerk’s Earnings 110,000
Circuit Clerk’s Earnings 40,000
Accident Reports 2,500
Motor Vehicle License Fee 6,500
Parks & Recreation Fees 45,000
Rents & Concessions 40,000
Franchise Agreement 50,000
IRP Fees (Interstate Registration Plan) 35,000
Fines, Fees & Court Costs 24,000
Regional Jail Operations Partial Reimbursement 75,000
Interest Earned 7,500
Miscellaneous Revenue 2,000
Sheriff’s Commission 15,000
Gaming Income 45,000
Video Lottery 65,000
Contributions/Transfer from Other Entities 30,000
Refunds/Reimbursements (External Sources) 300,000
General School Reimbursements 180,000
Magistrate Court Reimbursements 25,000
Worthless Check Reimbursements 2,500
Total Estimated General Fund Revenues $ $ 11,314,033
COAL SEVERANCE TAX Estimate Revenues
Assigned Fund Balance $ 250,000
Unassigned Fund Balance –
Coal Severance Tax 100,000
Interest Earned on Investment 1,000
Refunds/Reimbursement –
Total Coal Severance $ 351,000
Coal General Severance Tax
ESTIMATED EXPENDITURES Fund Fund
GENERAL GOVERNMENT
County Commission $ 2,419,766 $ 68,861
County Clerk 404,211 –
Circuit Clerk 425,058 –
Sheriff – Treasurer 553,940 –
Prosecuting Attorney 933,685 –
Assessor 468,858 –
Statewide Computer Network 55,758 –
County Surveyor 15,000 –
Agricultural Agent 87,992 –
Elections – County Clerk 176,000 –
Magistrate Court 3,300 –
Courthouse 830,932 –
Other Buildings 104,371 –
Regional Development Authority 40,488 –
Building Inspection 114,987 –
Planning & Zoning 71,064 –
State Grants 200,000 –
Farm Preservation Program 100,000 –
TOTAL GENERAL GOVERNMENT 7,005,410 68,861
PUBLIC SAFETY – –
Sheriff – Law Enforcement 1,214,067 –
Sheriff – Service of Process 153,795 –
County Jail – Reimbursable J/C 107,949 –
Regional Jail 1,200,000 –
Emergency Services 87,170 –
Dog Warden/Humane Society 87,901 211,716
Central Garage 184,797 –
Community Based Corrections Program 451,280 –
TOTAL PUBLIC SAFETY 3,486,959 211,716
Mental Health 7,500 –
Solid Waste Authority 74,000 –
TOTAL HEALTH & SANITATION 81,500 –
CULTURE AND RECREATION – –
Parks & Recreation 567,664 –
Visitor’s Bureau 172,500 –
TOTAL CULTURE & RECREATION 740,164 –
SOCIAL SERVICES – –
Public Transit – 21,400
TOTAL SOCIAL SERVICES – 21,400
CAPITAL PROJECTS – –
County Commission – 49,023
TOTAL CAPITAL OUTLAY – 49,023
Total Expenditures $ 11,314,033 $ 351,000
FAYETTE COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2023 – JUNE 30, 2024
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $ 0 14.30 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
CLASS II
Real Estate $ 637,147,590 28.60 $ 1,822,242
Personal Property 6,227,232 17,810
Total Class II $ 643,374,822 $ 1,840,052
CLASS III
Real Estate $ 173,220,790 57.20 $ 990,823
Personal Property 240,214,846 1,374,029
Public Utility 319,750,954 1,828,975
Total Class III $ 733,186,590 $ 4,193,827
CLASS IV
Real Estate $ 139,236,460 57.20 $ 796,433
Personal Property 82,860,665 473,963
Public Utility 60,604,870 346,660
Total Class IV $ 282,701,995 $ 1,617,055
Total Value & Projected Revenue $ 1,659,263,407 $ 7,650,935
Less Delinquencies, Exonerations & Uncollectable Taxes 9.00% 688,584
Less Tax Discounts 1.00% 69,624
Less Allowance for Tax Increment Financing (if Applicable) 42,077
Total Projected Property Tax Collection $ 6,850,650
Less Assessor Valuation Fund 2.00% 137,013
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 6,713,637
FAYETTE COUNTY, WEST VIRGINIA
Excess Levy/Levies
FISCAL YEAR JULY 1, 2023 – JUNE 30, 2024
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $ 0 7.15 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
CLASS II
Real Estate $ 637,147,590 14.30 $ 911,121
Personal Property 6,227,232 8,905
Total Class II $ 643,374,822 $ 920,026
CLASS III
Real Estate $ 173,220,790 28.60 $ 495,411
Personal Property 240,214,846 687,014
Public Utility 319,750,954 914,488
Total Class III $ 733,186,590 $ 2,096,914
CLASS IV
Real Estate $ 139,236,460 28.60 $ 398,216
Personal Property 82,860,665 236,982
Public Utility 60,604,870 173,330
Total Class IV $ 282,701,995 $ 808,528
Total Value & Projected Revenue $ 1,659,263,407 $ 3,825,467
Less Delinquencies, Exonerations & Uncollectable Taxes 9.00% 344,292
Less Tax Discounts 1.00% 34,812
Net Amount to be Raised by Levy of Property Taxes $ 3,446,364
STATE OF WEST VIRGINIA
COUNTY OF FAYETTE
I, Michelle Holly, 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 21st DAY OF MARCH 2023.
Michelle Holly
(Signature)