FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027 LEVY ESTIMATE – BUDGET
DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF MIDDLEBOURNE
In accordance with Code § 11-8-14, as amended, the Council
proceeded to make an estimate of the amounts necessary to be
raised by levy of taxes for the current fiscal year, and does
determine and estimate the several amounts to be as follows:
The amount due and the amount that will become due and
collectible from every source during the fiscal year INCLUDING
THE LEVY OF TAXES, is as follows:
REVENUE SOURCE
Assigned Fund Balance 600
Unassigned Fund Balance 75,000
Property Taxes 82,769
Property Taxes – Excess Levy 8,402
Gas & Oil Severance Tax 2,500
Excise Tax on Utilities 90,000
Wine & Liquor Tax 3,000
Animal Control Tax 140
Sales Tax 105,000
Licenses 300
IRP Fees (Interstate Registration Plan) 3,000
Private Liquor Club Feel 550
Municipal Service Fees 30,000
Rents, Royalties, and Concessions 10,000
Refuse Collection 75,000
Gaming Income 9,600
Filing Fees 35
Video Lottery (LVL) 1,500
TOTAL ESTIMATED REVENUE (GENERAL FUND) $497,396
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) 800
Coal Severance Tax 2,300
Refunds
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $3,100
General Fund Coal Severance
ESTIMATED CURRENT
EXPENDITURES
Mayor’s Office 8,625 –
City Council 7,200 –
Recorder’s Office 4,325 –
City Manager’s Office 61,470 –
City Clerk’s Office 91,240 –
City Attorney 8,400 –
Regional Development Authority 538 –
Elections 3,000 –
City Hall 68,544 1,550
Streets and Highways 96,402 1,550
Street Lights 20,500 –
Street Construction 40,000 –
Garbage Department 63,750 –
Storm Sewer 15,000 –
Library 8,402 –
TOTAL ESTIMATED
EXPENDITURES $497,396 $3,100
MUNICIPALITY OF MIDDLEBOURNE
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation Assessed Levy Rate/ $100 Taxes Levied
Value for Tax Purposes
Class I
Personal Property $0 $12.50 $0
Public Utility $0 $0
Total Class I $0 $0
CLASS II
Real Estate $12,952,900 $25.00 $0
Personal Property $65,376 $163
Total Class II $13,018,276 $32,382
CLASS IV
Real Estate $4,820,200 $50.00 $24,101
Personal Property $4,904,705 $24,524
Public Utility $2,300,270 $11,501
Total Class IV $12,025,175 $60,126
Total Value &
Projected Revenue $25,043,451 $92,671
Less Delinquencies, Exonerations & Uncollectable Taxes 7.00% $6,487
Less Tax Discounts (use Total Projected Revenue to calculate) 2.50% $2,155
Less Allowance for Tax Increment Financing (if Applicable) $0
Total Projected Property Tax Collection $84,029
Less Assessor Valuation Fund
(Subtracted from regular current expense taxes levied only) 1.50% $1,260
Net Amount to be Raised by Levy of Property Taxes $82,769
MUNICIPALITY OF MIDDLEBOURNE
1.25
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation Assessed Levy Rate/ $100 Taxes Levied
Value for Tax Purposes
CLASS I
Personal Property $0 $1.25 $0
Public Utility $0 $0
Total Class I $0 $0
CLASS II
Real Estate $12,952,900 $2.50 $3,238
Personal Property $65,376 $16
Total Class II $13,018,276 $3,254
CLASS IV
Real Estate $4,820,200 $2,410
Personal Property $4,904,705 $2,452
Public Utility $2,300,270 $1,150
Total Class IV $25,043,451 $9,266
Less Delinquencies, Exonerations & Uncollectable Taxes 7.00% $649
Less Tax Discounts (use Total Projected Revenue to calculate) 2.50% $215
Net Amount to be Raised by Levy for Budget Purposes $8,402
STATE OF WEST VIRGINIA
COUNTY OF TYLER
MUNICIPALITY OF MIDDLEBOURNE
I, Madellyn Archer, Recording Officer of said municipality, do hereby certify that
the foregoing are true copies from the record of the orders made and entered by
the council of the said municipality on the 09 day of March, 2026.
Madelyn Archer
Recorder
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