Fayette County Commission Levy Estimate (Budget)
2024 – 2025 Fiscal Year
STATE OF WEST VIRGINIA
County of: Fayette, West Virginia
In accordance with WV Code § 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 $ 2,550,000
Property Taxes Current year 7,045,014
Prior Year Taxes 325,000
Tax Penalties, Interest & Publication Fees 225,000
Property Transfer Tax 200,000
Gas and Oil Severance Tax 25,000
Wine & Liquor Tax 3,000
Hotel Occupancy Tax 400,000
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
Map Sales 6,500
Parks & Recreation Fees 45,000
Rents & Concessions 15,000
Franchise Agreement 75,000
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 $ $ 12,270,414
COAL SEVERANCE TAX Estimate Revenues
Assigned Fund Balance $ 315,000
Coal Severance Tax 100,000
Interest Earned on Investment 1,000
Total Coal Severance $ 416,000
Coal General Severance Tax
ESTIMATED EXPENDITURES Fund Fund
GENERAL GOVERNMENT
County Commission $ 2,297,920 $ 71,000
County Clerk 436,188 –
Circuit Clerk 446,851 –
Sheriff – Treasurer 597,344 –
Prosecuting Attorney 1,025,581 –
Assessor 476,420 –
Statewide Computer Network 55,852 –
County Surveyor 19,220 –
Agricultural Agent 91,987 –
Elections – County Clerk 179,000 –
Magistrate Court 3,300 –
Courthouse 765,856 –
Other Buildings 170,639 –
Regional Development Authority 42,488 –
Building Inspection 131,608 –
Planning & Zoning 74,864 –
State Grants 200,000 –
Farm Preservation Program 100,000 –
TOTAL GENERAL GOVERNMENT 7,115,118 71,000
PUBLIC SAFETY – –
Sheriff – Law Enforcement 1,738,827 50,000
Sheriff – Service of Process 174,170 –
County Jail – Reimbursable J/C 119,070 –
Regional Jail 1,200,000 –
Emergency Services 97,329 –
Dog Warden/Humane Society 87,080 215,000
Central Garage 195,290 –
Community Based Corrections Program 558,815 –
TOTAL PUBLIC SAFETY 4,170,581 265,000
Mental Health 7,500 –
Solid Waste Authority 102,478 –
TOTAL HEALTH & SANITATION 109,978 –
CULTURE AND RECREATION – –
Parks & Recreation 594,737 50,000
Visitor’s Bureau 230,000 –
TOTAL CULTURE & RECREATION 824,737 50,000
SOCIAL SERVICES – –
Public Transit – 30,000
TOTAL SOCIAL SERVICES – 30,000
CAPITAL PROJECTS – –
Assessor 50,000 –
TOTAL CAPITAL OUTLAY 50,000 –
Total Expenditures $ 12,270,414 $ 416,000
FAYETTE COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025
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 $ 682,704,710 28.60 $ 1,952,535
Personal Property 6,779,150 19,388
Total Class II $ 689,483,860 $ 1,971,924
CLASS III
Real Estate $ 173,510,720 57.20 $ 992,481
Personal Property 258,153,687 1,476,639
Public Utility 347,833,919 1,989,610
Total Class III $ 779,498,326 $ 4,458,730
CLASS IV
Real Estate $ 137,524,930 57.20 $ 786,643
Personal Property 78,694,716 450,134
Public Utility 57,811,275 330,680
Total Class IV $ 274,030,921 $ 1,567,457
Total Value & Projected Revenue $ 1,743,013,107 $ 7,998,111
Less Delinquencies, Exonerations & Uncollectable Taxes 9.00% 719,830
Less Tax Discounts 1.00% 72,783
Less Allowance for Tax Increment Financing (if Applicable) 16,707
Total Projected Property Tax Collection $ 7,188,791
Less Assessor Valuation Fund 2.00% 0
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 7,188,791
FAYETTE COUNTY, WEST VIRGINIA
Excess Levy/Levies
FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025
Column E
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 $ 682,704,710 14.30 $ 976,268
Personal Property 6,779,150 9,694
Total Class II $ 689,483,860 $ 985,962
CLASS III
Real Estate $ 173,510,720 28.60 $ 496,241
Personal Property 258,153,687 738,320
Public Utility 347,833,919 994,805
Total Class III $ 779,498,326 $ 2,229,365
CLASS IV
Real Estate $ 137,524,930 28.60 $ 393,321
Personal Property 78,694,716 225,067
Public Utility 57,811,275 165,340
Total Class IV $ 274,030,921 $ 783,728
Total Value & Projected Revenue $ 1,743,013,107 $ 3,999,056
Less Delinquencies, Exonerations & Uncollectable Taxes 9.00% 359,915
Less Tax Discounts 1.00% 36,391
Net Amount to be Raised by Levy of Property Taxes $ 3,602,749
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 20th DAY OF MARCH 2024.
Michelle Holly
(Signature)