Randolph County Commission Levy Estimate (Budget)
2025 – 2026 Fiscal Year
STATE OF WEST VIRGINIA
County of: Randolph, West Virginia
In accordance with WV Code Section 11-8-10, as amended, the Randolph 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 $900,000
Property Taxes Current year 6,644,416
Prior Year Taxes 622,145
Tax Penalties, Interest & Publication Fees 150,000
Dog Taxes 1,520
Property Transfer Tax 250,000
Gas and Oil Severance Tax 150,000
Wine & Liquor Tax 75,000
Hotel Occupancy Tax 353,000
Miscellaneous Energy Tax (Coal Bed Methane) 7,500
Federal Grants / Federal Payment in Lieu of Taxes 703,000
State Grants 4,217
Sheriff’s Service of Process 12,000
Sheriff’s Earnings 1,000
County Clerk’s Earnings 70,000
Circuit Clerk’s Earnings 25,000
Accident Reports 1,000
Rents & Concessions 30,000
Franchise Agreement 90,000
IRP Fees (Interstate Registration Plan) 50,000
Jail Fees 150,000
Regional Jail Operations Partial Reimbursement 75,000
Interest Earned 5,000
Miscellaneous Revenue 20,000
Sheriff’s Commission 15,000
Gaming Income 45,000
Video Lottery 60,000
Refunds/Reimbursements (External Sources) 21,000
Transfers From Other Funds 10,000
Total Estimated General Fund Revenues
$10,540,798
Estimated
Coal Severance Tax Revenues
Assigned Fund Balance $52,835
Unassigned Fund Balance 200
Coal Severance Tax 211,340
Interest Earned on Investment 800
Total Coal Severance $265,175
Coal
General Severance Tax
ESTIMATED EXPENDITURES Fund Fund
GENERAL GOVERNMENT
County Commission $386,100 $-
County Clerk 368,830 –
Circuit Clerk 287,595 –
Sheriff – Treasurer 412,261 –
Prosecuting Attorney 927,751 –
Assessor 373,346 –
Statewide Computer Network 43,759 –
Sheriff’s Tax Processing 429,991 –
Agricultural Agent 116,813 –
Elections – County Clerk 165,246 –
Courthouse 2,391,826 –
Other Buildings 291,525 –
Data Processing 65,000 –
Regional Development Authority 35,000 –
Community Development 50,000 –
Industrial Development 45,000 –
Airports 40,000 –
Federal Grants 30,000
State Grants 30,000
Litigation Reserve 15,000
–
TOTAL GENERAL GOVERNMENT 6,505,043 –
PUBLIC SAFETY
Sheriff – Law Enforcement 1,406,131 –
Sheriff – Service of Process 10,974 –
Regional Jail 1,400,000 –
Emergency Services 148,466 –
Communication Center 50,000 –
Ambulance Authority 110,000 –
Dog Warden/Humane Society 129,650 –
TOTAL PUBLIC SAFETY 3,255,221 –
HEALTH AND SANITATION
Local Health Department 83,000 –
Mental Health 18,000 –
TOTAL HEALTH & SANITATION 101,000 –
CULTURE AND RECREATION
Parks & Recreation 17,000 –
Swimming Pools 10,000 –
4 – H Camp 37,008 –
Fair Associations/Festivals 13,000 –
Civic Promotion 15,000 –
Visitor’s Bureau 176,500 –
Hotel/Motel Promotion of Tourism 176,500
Library 81,500
TOTAL CULTURE & RECREATION 526,508
SOCIAL SERVICES
Social Services 25,000 –
Senior Citizens 80,000 –
Public Transit 35,000 –
Homeless Shelter 2,000 –
TOTAL SOCIAL SERVICES 142,000 –
Community Development 265,175
Other Boards & Authorities 10,000
Service of Process 1,026
TOTAL CAPITAL OUTLAY 11,026 265,175
Total Expenditures $10,540,798 265,175
Elkins Apr 9 & 16, 2025