Randolph County Commission Levy Estimate (Budget)
2026 – 2027 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 $ 975,000
Property Taxes Current year 6,794,443
Prior Year Taxes 525,000
Tax Penalties, Interest & Publication Fees 150,000
Dog Taxes 1,500
Property Transfer Tax 300,000
Gas and Oil Severance Tax 100,000
Wine & Liquor Tax 75,000
Hotel Occupancy Tax 400,000
Miscellaneous Energy Tax (Coal Bed Methane) 5,000
Federal Grants / Federal Payment in Lieu of Taxes 750,000
State Grants 150,000
Sheriff’s Service of Process 12,000
Sheriff’s Earnings 3,000
County Clerk’s Earnings 75.000
Circuit Clerk’s Earnings 20,000
Accident Reports 1,000
Rents & Concessions 35,000
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 30,000
Video Lottery 50,000
Refunds/Reimbursements (External Sources) 50,000
Sale of Fixed Assets 5,000
Transfers From Other Funds 8,000
Total Estimated General Fund Revenues $10,919,943
Estimated
Coal Severance Tax Revenues
Assigned Fund Balance $83,300
Coal Severance Tax 70,000
Interest Earned on Investment 200
Total Coal Severance $153,500
Coal
General Severance Tax
ESTIMATED EXPENDITURES Fund Fund
GENERAL GOVERNMENT
County Commission $313,696 $-
County Clerk 383,040 –
Circuit Clerk 298,140 –
Sheriff – Treasurer 426,392 –
Prosecuting Attorney 976,379 –
Assessor 343,298 –
Statewide Computer Network 53,000 –
Sheriff’s Tax Processing 417,566 –
Agricultural Agent 116,044 –
Elections – County Clerk 164,035 –
Courthouse 2,687,188 –
Other Buildings 346,900 –
Data Processing 70,000 –
Regional Development Authority 32,122 –
Community Development 25,000 –
Industrial Development 45,000 –
Airports 40,000 –
Federal Grants 50,000 –
State Grants 150,000 –
Litigation Reserve 15,000 –
Contingencies – Not to Exceed 10% of Budget 35,575 –
TOTAL GENERAL GOVERNMENT 6,988,375 –
PUBLIC SAFETY
Sheriff – Law Enforcement 1,534,597 –
Sheriff – Service of Process 50,206 –
Regional Jail 1,085,000 –
Emergency Services 156,192 –
Communication Center 37,500 –
Dog Warden/Humane Society 109,418 –
TOTAL PUBLIC SAFETY 2,972,913 –
HEALTH AND SANITATION
Local Health Department 80,000 –
Mental Health 15,000 –
TOTAL HEALTH & SANITATION 95,000 –
CULTURE AND RECREATION
Parks & Recreation 17,000 –
Swimming Pools 10,000 –
4 – H Camp 34,155 –
Fair Associations/Festivals 13,000 –
Civic Promotion 15,000 –
Visitor’s Bureau 200,000 –
Hotel/Motel Promotion of Tourism 200,000
Library 81,500
TOTAL CULTURE & RECREATION 570,655
SOCIAL SERVICES
Social Services 25,000 –
Senior Citizens 80,000 –
Public Transit 35,000 –
Homeless Shelter 2,000 –
TOTAL SOCIAL SERVICES 142,000 –
CAPITAL PROJECTS
Community Development 153,500
Other Buildings 140,000
Other Boards & Authorities 10,000
Service of Process 1,000
TOTAL CAPITAL OUTLAY 151,000 153,500
Total Expenditures 10,919,943 153,500
Certificate of Valuation Levy Rate/$100 Taxes Levied
Assessed Value
for Tax Purposes
Class I
Personal Property 0 14.30 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate 759,232,420 28.60 2,171,405
Personal Property 12,300,286 35,179
Total Class II 771,532,706 2,206,584
Class III
Real Estate 290,498,690 57.20 1,661,653
Personal Property 209,861,451 1,200,407
Public Utility 196,725,145 1,125,268
Total Class III 697,085,286 3,987,328
Class IV
Real Estate 138,304,700 57.20 791,103
Personal Property 83,591,063 478,141
Public Utility 25,494,017 145,826
Total Class IV 247,389,780 1,415,070
Total Value &
Projected Revenue 1,716,007,772 7,608,982
Less Delinquencies, Exonerations & Uncollectable Taxes 6.50% 494,584
Less Tax Discounts 2.00% 142,288
Less Allowance for Tax Increment Financing (If Applicable) 39,005
Total Projected Property Tax Collection 6,933,105
Less Assessor Valuation Fund 2.00% 138,662
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes 6,794,443
STATE OF WEST VIRGINIA
COUNTY OF RANDOLPH
I, Brenda Wiseman, 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 COMMSSION ON THE 19 DAY OF MARCH 2026.
Brenda Wiseman
03/24/26, 03/31/26