Fayette County Commission Levy Estimate (Budget)
2021-2022 Fiscal Year
STATE OF WEST VIRGINIA
County of: Fayette, West Virginia
In accordance with Code ยง11-8-10, 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:
Estimated
General Fund Revenues
Fund Balance $2,949,718
Property Taxes Current year 5,809,154
Prior Year Taxes 435,000
Tax Penalties, Interest & Publication Fees 325,000
Property Transfer Tax 200,000
Gas & Oil Severance Tax 79,000
Wine & Liquor Tax 3,000
Hotel Occupancy Tax 150,000
Building Permits 90,000
Miscellaneous Permits 50
Federal Grants /Federal Payment in Lieu of Taxes 245,000
State Grants 130,000
Charges for Services 250
Sheriff’s Service of Process 20,000
Sheriff’s 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 200,000
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) 325,000
General School Reimbursements 180,000
Magistrate Court Reimbursements 25,000
Worthless Check Reimbursements 2,500
Total Estimated General Fund Revenues $11,713,272
Estimated
Coal Severance Tax Revenues
Assigned Fund Balance $182,134
Coal Severance Tax 100,000
Interest Earned on Investment 1,000
Total Coal Serverance $283,134
Coal
General Severance
ESTIMATED EXPENDITURES Fund Tax Fund
County Commission $2,948,556 68,861
County Clerk 373,948 –
Circuit Clerk 387,481 –
Sheriff-Treasurer 521,734 –
Prosecuting Attorney 872,720 –
Assessor 472,242 –
Statewide Computer Network 40,556 –
County Surveyor 14,000 –
Agricultural Agent 85,793 –
Elections – County Clerk 150,120 –
Magistrate Court 3,300 –
Courthouse 617,323 –
Other Buildings 80,002 –
Regional Development Authority 49,958 –
Community Development 256,194 –
Building Inspection 102,761 –
Planning & Zoning 58,582 –
State Grants 38,600 –
Farm Preservation Program 190,000 –
Contingencies – Not to Exceed 10% of Budget 326,200 –
TOTAL GENERAL GOVERNMENT $7,590,070 68,861
PUBLIC SAFETY – –
Sheriff – Law Enforcement 1,047,738 –
Sheriff – Service of Process 114,402 –
County Jail – Reimbursable J/C 97,797 –
Regional Jail 1,400,000 –
Emergency Services 160,617 –
Dog Warden/Humane Society 62,400 70,000
Central Garage 175,671 –
Community Based Corrections Program 347,448 –
TOTAL PUBLIC SAFETY 3,406,073 70,000
HEALTH AND SANITATION – –
Mental Health 7,500 –
Solid Waste Authority 28,179 –
TOTAL HEALTH & SANITATION 35,679 –
CULTURE AND RECREATION – –
Parks & Recreation 440,450 –
Visitor’s Bureau 150,000 –
TOTAL CULTURE & RECREATION 590,450 –
SOCIAL SERVICES – –
Public Transit – 19,500
TOTAL SOCIAL SERVICES – 19,500
CAPITAL PROJECTS – –
General Government – 124,773
Election – County Clerk 91,000 –
TOTAL CAPITAL OUTLAY 91,000 124,773
Total Expenditures $11,713,272 283,134
STATE OF WEST VIRGINIA
FAYETTE COUNTY, WEST VIRGINIA,
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 COMMISSION ON THE 26th DAY OF MARCH 2021.
Michelle Holly
FAYETTE COUNTY, WEST VIRGINIA
LEVY PAGE
REGULAR CURRENT EXPENSE LEVY
2021 – 2022
Column E
Certificate of Valuation
Asessed Value Levy Taxes
Current Year for Tax Purposes Rate/$100 Levied
Class I
Personal Property $ 7.15 $
Public Utility
Total Class I $ $
Class II
Real Estate $601,304,400 14.30 $859,865
Personal Property 6,592,346 9,427
Total Class II $607,896,746 $869,292
Class III
Real Estate 159,788,910 28.60 456,996
Personal Property 182,893,582 523,076
Public Utility 264,029,666 755,125
Total Class III 606,712,158 1,735,197
Class IV
Real Estate $134,418,710 28.60 $384,438
Personal Property 62,715,186 179,365
Public Utility 54,332,079 155,390
Total Class IV 251,465,975 $719,193
Total Value and Projected Revenue $1,466,074,879 $3,323,682
Less Delinquencies, Exonerations and Uncollectable Taxes 9.00% 299,131
Less Tax Discounts 1.00% 30,246
Net Amount to be Raised by Levy or Budget Purposes: $2,994,305
Included in the General Fund “Yes or No” No
EXCESS LEVY REPORTED ON GENERAL FUND REVENUE SUMMARY
PAGE IN ACCOUNT #301-90:
FAYETTE COUNTY, WEST VIRGINIA
ALLOWANCE FOR TAX INCREMENT FINANCING
REGULAR CURRENT EXPENSE LEVY
2021 – 2022
Column E Levy Taxes
Roll Back Rate/$100 Levied
Value Form
Current Year
Class I
Personal Property $ 14.30 $0
Public Utility 0
Total Class I $ $0
Class II
Real Estate $601,304,400 28.60 $1,719,731
Personal Property 6,592,346 18,854
Total Class II $607,896,746 $1,738,585
Class III
Real Estate $159,788,910 57.20 $913,993
Personal Property 182,893,582 1,046,151
Public Utility 264,029,666 1,510,250
Total Class III $606,712,158 $3,470,394
Class IV
Real Estate $134,418,710 57.20 $768,875
Personal Property 62,715,186 358,731
Public Utility 54,332,079 310,779
Total Class IV $251,465,975 $1,438,385
Total Value and Projected Revenue $1,466,074,879 $6,647,364
Less Delinquencies, Exonerations and Uncollectable Taxes 9.00% 598,263
Less Tax Discounts 1.00% 60,491
Less Allowance for Tax Increment Financing – see worksheet
(Subtracted from regular current expense taxes levied only) 60,902
Total Value & Projected Revenue 5,927,708
Less Assessor Valuation Fund 2.00% 118,554
(Subtracted from regular 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) $5,809,154
FAYETTE COUNTY, WEST VIRGINIA
EXCESS LEVY PAGE
2021 – 2022
Column C
Certificate of Valuation
Asessed Value Levy Taxes Current Year 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 $ 28.60 $
Personal Property
Total Class II $
Class III
Real Estate $2,673,480 57.20 $15,292
Personal Property 557,527 3,189
Public Utility
Total Class III $3,231,007 18,481
Class IV
Real Estate $4,293,640 57.20 $24,560
Personal Property Public Utility 4,293,640 24,560
Total Class IV $8,587,280 $49,120
Total Value and Projected Revenue $11,818,287 (Gross) $67,601
Less Delinquencies, Exonerations and Uncollectable Taxes 9.00% 6,084
Less Tax Discounts 1.00% 615
Allowance For Tax Increment Financing
(Use this amount above for Tax Increment Financing) 60,902