FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF WHEELING
In accordance with Code Section 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
Unassigned Fund Balance 700,000
Property Taxes – Current Expense 4,711,942
Prior Year Taxes 157,000
Supplemental Taxes 150,000
Tax Loss Restoration 30,000
Property Taxes Excess Levy 1,932,744
Tax Penalties, Interest & Publication Fees 22,500
Gas & Oil Severance Tax 75,000
Excise Tax on Utilities 1,300,000
Business & Occupation Tax 14,050,056
Wine & Liquor Tax 500,000
Animal Control Tax 2,500 Hotel Occupancy Tax 1,700,000
Amusement Tax 15,000
Horse & Dog Racing Tax 60,000 Sales Tax 4,860,016
Fines, Fees & Court Costs 265,000
Parking Violations 68,000
Licenses 67,000
Building Permit Fees 225,000 Miscellaneous Permits 110,000
Franchise Fees 400,000
IRP Fees (Interstate Registration Plan) 700,000
Cemetery Revenue 4,000 Parks & Recreation 125,700
Parking Meter Revenues 80,000
Rents, Royalties & Concessions 83,000
Refuse Collection 2,150,000
Fire Protection Fees 2,375,000
Charges for Services 951,000 Charges to Other Entities 479,000
Ambulance Fees 1,850,000
Federal Government Grants 500,000
State Government Grants 100,000
Contributions From Other Entities 32,000
Charges to Other Funds 57,000
Payment in Lieu of Taxes 50,000
Transfers from Rainy Day Fund 400,000
Gaming Income 375,000
Municipal Specific 5,000
Interest Earned on Investments 180,000 Reimbursements 90,000
Sale of Materials 40,000
Insurance Claims 15,000
Video Lottery (LVL) 590,000
Miscellaneous Revenues 100,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) $42,733,658
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $5,000
Coal Severance Tax 100,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $ 105,000
Coal
General Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Economic Development $ 373,350 – Mayor’s Office 36,380 – City Council 106,344 – City Manager’s Office 727,916 105,000
Finance Office 2,341,026 – City Clerk’s Office 138,452 – Police Judge’s Office 245,822 – City Attorney 243,700 – Engineering 262,119 – Personnel Office 192,915 – Regional Development Authority 11,633 –
Planning & Zoning 900,041 –
Data Processing 230,298 –
Market House 326,167 – Police Department 10,803,672 – Fire Department 10,927,223 –
Communication Center/Central Dispatch 80,000 – Streets & Highways 5,444,533 –
Central Garage 1,588,841 –
Public Transit 1,932,744 – Garbage Department 2,264,384 – Recycling Center 102,000 –
Parks & Recreation 522,084 –
Visitors Bureau 850,000 –
Youth Program 152,432
Playgrounds 941,043
Civic Center – Municipal Auditorium 425,000
Capital Projects – General Government 210,000
Capital Projects – Public Safety 144,000
Capital Projects – Health and Sanitation 1,000 –
TOTAL ESTIMATED EXPENDITURES $40,521,679 105,000
MUNICIPALITY OF WHEELING, WEST VIRGINIA
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
Regular Current Expense Levy
Certificate of Valuation Levy Taxes Assessed Value Rate/ Levied
for Tax Purposes $100
Class I Personal Property $ 0 12.07 $ 0 Public Utility 0 0 Total Class I 0 0
Class II Real Estate $610,893,800 24.14 1,474,698 Personal Property 25,020 60 Total Class II $610,918,820 $1,474,758
Class IV Real Estate $411,296,050 48.28 $1,985,737
Personal Property 494,360,567 2,386,773
Public Utility 60,936,526 294,202
Total Class IV 966,593,143 $4,666,712
Total Value & Projected
Revenue $1,577,511,963 $6,141,470
Less Delinquencies, Exonerations,
& Uncollectable Taxes 5.00% 307,074
Less Tax Discounts
(use Total Projected Revenue to calculate) 2.00% 116,688
Less Allowance for Tax
Incement Financing (if Applicable) 909,658
Total Projected Property
Tax Collection $4,808,050
Less Assessor Valuation Fund 0.02 and
0.0185 96,108
Net Amount to be Raised by Levy of Property Taxes $4,711,942
MUNICIPALITY OF WHEELING, WEST VIRGINIA
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Excess Levy/Levies
Certificate of Valuation Levy Taxes
Assessed Value Rate/ Levied
for Tax Purposes $100
Class I Personal Property 0 4.08 0
Public Utility 0 0 Total Class I 0 0
Class II
Real Estate $610,893,800 8.16 498,489
Personal Property 25,020 20
Total Class II $610,918,820 $498,509
Class IV
Real Estate 411,296,050 16.32 671,235
Personal Property 494,360,567 806,796
Public Utility 60,936,526 99,448
Total Class IV $966,593,143 $1,577,479
Total Value &
Projected Revenue $1,577,511,963 $2,075,988
Less Delinquencies,
Exonerations, & Uncollectable Taxes 5.00% 103,800
Less Tax Discounts (use Total Projected Revenue 2.00% 39,444
to calculate)
Net Amount to be Raised by Levy for Budget Purposes $1,932,744
MUNICIPALITY OF WHEELING
Bond Levy
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation Levy Taxes Assessed Value Rate/ Levied
for Tax Purposes $100 Class I
Personal Property 0 0.43 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $610,893,800 0.86 52,537
Personal Property 25,020 2
Total Class II $610,918,820 $52,539
Class IV
Real Estate 411,296,050 1.72 70,743
Personal Property 494,360,567 85,030
Public Utility 60,936,526 10,481
Total Class IV $966,593,143 $166,254
Total Value &
Projected Revenue $1,577,511,963 $218,793
Less Delinquencies,
Exonerations, & Uncollectable Taxes 5.00% 10,940
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 4,157
Net Amount to be Raised
by Levy For Budget Purposes: $203,696
STATE OF WEST VIRGINIA
COUNTY OF OHIO
MUNICIPALITY OF WHEELING
I, Jessica Zalenski, 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 17th day March, 2026
Jessica Zalenski, City Clerk
INT & NR-April 6 & 13, 2026