MORGAN COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2026-2027 FISCAL YEAR
STATE OF WEST VIRGINIA
COUNTY OF: MORGAN, WEST VIRGINIA
In accordance with WV Code §11-8-10, as amended, the Morgan 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,499,726
Property Taxes Current Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,996,159
Prior Year Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275,000
Tax Penalties, Interest & Publication Fees . . . . . . . . . . . . . . . . . . . . . . . . 80,000
Property Transfer Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 721,239
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,000
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900,000
Miscellaneous Energy Tax (Coal Bed Methane) . . . . . . . . . . . . . . . . . . . . 2,500
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,000
Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Sheriff’s Service of Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Sheriff’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800
County Clerk’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62,000
Circuit Clerk’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
Prosecuting Attorney’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400
Accident Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600
Motor Vehicle License Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,900
Rents & Concessions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330,000
Franchise Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,000
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . . . . . . . . . . . . . . 18,000
Jail Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Fines, Fees & Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500
Regional Jail Operations Partial Reimbursement . . . . . . . . . . . . . . . . . . . 24,500
Interest Earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000
Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100
Sheriff’s Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Video Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,000
Planning Commission Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,500
Contributions/Transfers from Other Entities . . . . . . . . . . . . . . . . . . . . . . . 26,750
Refunds/Reimbursements (External Sources) . . . . . . . . . . . . . . . . . . . . . 44,000
Emergency 911 Reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945,641
Dog & Kennel Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,000
General School Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121,000
Magistrate Court Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Payroll Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,018,635
Transfers Assessor’s Valuation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 319,822
TOTAL ESTIMATED GENERAL FUND R EVENUES . . . . . . . . . . . $11,935,372
COAL SEVERANCE TAX ESTIMATED REVENUES
Assigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50,000
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,000
TOTAL COAL SEVERANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $145,000
ESTIMATED EXPENDITURES
COAL
GENERAL SEVERANCE
GENERAL GOVERNMENT FUND TAX FUND
County Commission . . . . . . . . . . . . . . . . . . $941,476 . . . . . . . . . . . . . $145,000
County Clerk . . . . . . . . . . . . . . . . . . . . . . . . . 298,352
Circuit Clerk . . . . . . . . . . . . . . . . . . . . . . . . . 268,923
Sheriff – Treasurer . . . . . . . . . . . . . . . . . . . . 358,357
Prosecuting Attorney . . . . . . . . . . . . . . . . . . 488,674
Assessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275,872
Assessor’s Valuation Fund . . . . . . . . . . . . . . 319,822
Statewide Computer Network . . . . . . . . . . . . . 27,500
Agricultural Agent . . . . . . . . . . . . . . . . . . . . . . 51,468
Elections – County Clerk . . . . . . . . . . . . . . . . . 53,635
County Administrator . . . . . . . . . . . . . . . . . . 231,657
Purchasing Department . . . . . . . . . . . . . . . . . 70,000
Courthouse . . . . . . . . . . . . . . . . . . . . . . . . 2,282,484
Other Buildings . . . . . . . . . . . . . . . . . . . . . . . 137,120
Data Processing . . . . . . . . . . . . . . . . . . . . . . 158,341
Regional Development Authority . . . . . . . . . . 25,800
Economic Development . . . . . . . . . . . . . . . . 142,504
Industrial Development . . . . . . . . . . . . . . . . . . 49,000
Contingencies – Not to Exceed 10% of Budget . . . . . . 500,000
TOTAL GENERAL GOVERNMENT . . . . $6,680,985 . . . . . . . . . . . . . $145,000
PUBLIC SAFETY
Sheriff – Law Enforcement . . . . . . . . . . . . . 1,132,022
Sheriff – Service of Process . . . . . . . . . . . . . . 16,608
Regional Jail . . . . . . . . . . . . . . . . . . . . . . . . . 598,679
Home Confinement . . . . . . . . . . . . . . . . . . . . . 32,616
Emergency Services . . . . . . . . . . . . . . . . . . . 160,878
Communication Center . . . . . . . . . . . . . . . . . 945,641
Fire Department . . . . . . . . . . . . . . . . . . . . . . . 62,210
Fire Coordinator . . . . . . . . . . . . . . . . . . . . . . . 18,615
Dog Warden/Humane Society . . . . . . . . . . . 237,412
Public Safety Grants . . . . . . . . . . . . . . . . . . . 149,200
Courthouse Security . . . . . . . . . . . . . . . . . . . 188,034
Mapping and Addressing . . . . . . . . . . . . . . . . 20,452
TOTAL PUBLIC SAFETY . . . . . . . . . . . . $3,562,367
HEALTH & SANITATION
Local Health Department . . . . . . . . . . . . . . . $43,000
TOTAL HEALTH & SANITATION . . . . . . . . . $43,000
CULTURE & RECREATION
Parks & Recreation . . . . . . . . . . . . . . . . . . . $ 19,020
Civic Promotion . . . . . . . . . . . . . . . . . . . . . 1,150,000
Visitor’s Bureau . . . . . . . . . . . . . . . . . . . . . . 450,000
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
TOTAL CULTURE & RECREATION . . . . $1,649,020
TOTAL EXPENDITURES . . . . . . . . . . . $11,935,372 . . . . . . . . . . . . . $145,000
MORGAN COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
Class I
Personal Property — (13.84) $ —
Public Utility — $ —
Total Class I — $ —
Class II
Real Estate $1,031,249,600 (27.68) $2,854,499
Personal Property 3,850,045 10,657
Total Class II $1,035,099,645 $2,865,156
Class III
Real Estate $217,641,360 (55.36) $1,204,863
Personal Property 136,080,412 753,341
Public Utility 67,560,421 374,014
Total Class III $421,282,193 $2,332,218
Class IV
Real Estate $31,499,240 (55.36) $174,380
Personal Property 6,394,725 35,401
Public Utility 12,428,937 68,807
Total Class IV $50,322,902 $278,588
TOTAL VALUE & PROJECTED
REVENUE $1,506,704,740 $5,475,962
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 273,798
Less Tax Discounts 2.00% 104,043
Less Allowance for Tax Increment Financing
(If Applicable) —
TOTAL PROJECTED PROPERTY TAX COLLECTION $5,098,121
Less Assessor Valuation Fund 2.00% 101,962
(Subtracted from regular current expense taxes levied only)
NET AMOUNT TO BE RAISED BY LEVY
OF PROPERTY TAXES $4,996,159
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
I, Kimberly Nickles, 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, 2026.
Kimberly Nickles
4-15-2tm