OHIO COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2025 – 2026 FISCAL YEAR
STATE OF WEST VIRGINIA, COUNTY OF OHIO
In accordance with WV Code 11-8-10, as amended, the Ohio 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:
The amount due and the amount that will come due and collectible from every source during the fiscal year
INCLUDING THE LEVY OF TAXES, is as follows:
GENERAL FUND Estimated Revenue
Unassigned Fund Balance $ 2,325,000
Assigned Fund Balance 2,500,000
Ad Valorem Taxes – County 9,492,573
Ad Valorem Taxes – Library 984,535
Prior Year Taxes 150,000
Supplemental Taxes 180,000
Redeemed from State Auditor 20,000
Tax Penalties and Interest 150,000
Property Transfer Tax 375,000
Gas & Oil Severance Tax 513,000
Horse and Dog Racing Tax 6,000
Wine & Liquor Tax 130,000
Hotel Tax 750,000
Misc Energy Tax 5,000
Federal Grants 9,000
State Grants 149,500
Local Grants 0
Charges for Services 35,000
Sheriff Service of Process 23,500
County Clerk Earnings 125,000
Circuit Clerk Earnings 50,000
Accident Reports 2,500
Motor Vehicle License Fees 5,000
Rents 375,000
Ambulance Fees 125,000
Emergency Services Fee 181,500
Emergency 911 Fees 1,750,000
Franchise Fees 50,000
IRP Fees 30,000
Court Costs 2,000
Regional Jail Reimbursement 50,000
Interest 10,000
Sheriff Commissions 12,500
Commissions 1,600
Table Games 102,000
Video Lottery 1,100,000
Royalties 1,592,000
Reimbursements 403,500 Transfers from Rainy Day Funds 296,692 Transfers Assessor’s Valuation Fund 687,000
TOTAL ESTIMATED
GENERAL FUND REVENUES $24,749,400 COAL SEVERANCE TAX FUND
Assigned Fund Balance $1,000
Coal Severance Tax 48,000 Interest 25 TOTAL ESTIMATED COAL SEVERANCE REVENUE $ 49,025
ESTIMATED EXPENDITURES General Coal Severance
General Government Expenditures Fund Fund
County Commission $1,076,000
County Clerk 657,000
Circuit Clerk 639,000
Sheriff – Tax Office 665,000
Assessor 545,000
Assessor’s Valuation Fund 687,000
Statewide Computer Network 50,000
WVU Extension 151,000
Elections 334,000
Magistrate Court 126,000
Circuit Court 27,000
Purchasing 0
Courthouse 1,265,000
Other Buildings 338,000
Data Processing 504,000
Regional Development 4,400
Economic Development 0 49,025
Airport 600,000
Total General Government Expenditures 7,668,400 49,025
Total Contingencies 900,000
Public Safety Expenditures
Prosecuting Attorney including grants 2,079,000
Law Enforcement including grants 4,477,000
Process Server 0
Regional Jail 1,020,000
Home Detention 191,000
Emergency Services 411,000
Emergency Communication Center 2,407,000
EMS – Ambulance 1,098,000
Dog Warden / Animal Shelter 441,000
Dam Site 7 22,000
Total Public Safety Expenditures 12,146,000
Health & Sanitation Expenditures
Health Department 70,000
Mental Health 50,000
Total Health & Sanitation Expenditures 120,000
Culture & Recreation Expenditures
Fairs and Festivals 2,100,000
Conventions / Visitors Bureau 550,000
Library 984,535
Total Culture & Recreation Expenditures 3,634,535
General Government Capital Projects 280,465
Total Capital Projects 280,465
TOTAL ESTIMATED EXPENDITURES $ 24,749,400 $49,025
OHIO COUNTY COMMISSION
LEVY PAGE
Assessed Valuation – Proposed Levy Rates and Taxes Levied for all purposes
Assessed Values Levy Current Levy Library
For Tax Purposes Rate/$100 Taxes Levied Rate/$100 Taxes Levied
CLASS I
Personal Property $- 11.57 $- 1.20 $
Public Utilities $- 11.57 $- 1.20
TOTAL CLASS I $- $- $
CLASS II
Real Estate $ 1,068,951,410 23.14 $2,473,554 2.40 $256,548
Personal Property 718,816 23.14 1,663 2.40 173
TOTAL CLASS Il 1,069,670,226 $2,475,217 $256,721
CLASS III
Real Estate $ 425,358,740 46.28 $ 1,968,560 4.80 $ 204,172
Personal Property 817,180,945 46.28 3,781,913 4.80 392,247
Public Utilities 46,667,386 46.28 215,977 4.80 22,400
TOTAL CLASS III $ 1,289,207,071 $5,966,450 $618,819
CLASS IV
Real Estate $431,843,370 46.28 $ 1,998,571 4.80 $207,285
Personal Property 304,355,188 46.28 1,408,557 4.80 146,090
Public Utilities 63,264,724 46.28 292,789 4.80 30,367
TOTAL CLASS IV $799,463,282 $3,699,917 $383,742
TOTAL VALUE &
PROJECTED REVENUE $3,158,340,579 $12,141,584 $1,259,282
Less: Allowance for Tax Increment Financing 1,308,816 135,746 Less: Delinquencies, Exonerations
& Uncollectible Taxes 910,619 94,447
Less: Tax Discounts 235,850 24,462
TOTAL PROJECTED PROPERTY
TAX COLLECTION $9,686,299 $1,004,627
Less: Assessor Valuation Fund 2% 193,726 20,092
NET AMOUNT RAISED BY
LEVY OF PROPERTY TAXES $9,492,573 $984,535
STATE OF WEST VIRGINIA, COUNTY OF OHIO
I, RANDEL A RUSSELL,
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 TWENTY FIFTH DAY OF MARCH, 2025
RANDEL A RUSSELL, ADMINISTRATOR
COUNTY COMMISSION OF OHIO COUNTY
Int. . April 4, 11, 2025