OHIO COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2026 – 2027 FISCAL YEAR
STATE OF WEST VIRGINIA,
COUNTY OF OHIO
In accordance with WV Code Section 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:
GENERAL FUND Estimated Revenue
Fund Balance $ 3,900,000
Property Taxes Current year 11,321,956
Prior Year Taxes 350,000
Tax Penalties, Interest & Publication Fees 150,000
Property Transfer Tax 375,000
Gas and Oil Severance Tax 636,000
Horse and Dog Racing Tax 3,500
Wine & Liquor Tax 130,000
Hotel Occupancy Tax 800,000
Miscellaneous Energy Tax (Coal Bed Methane) 3,000
Federal Grants / Federal Payment in Lieu of Taxes 10,000
State Grants 163,000
Charges for Services 30,000
Sheriffs Service of Process 23,500
County Clerk’s Earnings 125,000
Circuit Clerk’s Earnings 50,000
Accident Reports 2,500
Motor Vehicle License Fee 5,000
Rents & Concessions 350,000
Ambulance Fees 125,000
Emergency Services Fees 165,000
Emergency 911 Fee 1,836,000
Franchise Agreement 105,000
IRP Fees (Interstate Registration Plan) 40,000
Fines, Fees & Court Costs 2,000
Regional Jail Operations Partial Reimbursement 50,000
Interest Earned 96,000
Sheriff’s Commission 15,000
Commissions 1,500
Gaming Income 102,000
Video Lottery 1,135,300
Royalties 1,880,500
Refunds/Reimbursements (External Sources) 318,344 Dog & Kennel Reimbursement 8,500 Home Confinement Reimbursements 2,000 General School Reimbursements 50,000
Magistrate Court Reimbursements 1,400
Transfers Assessor’s Valuation Fund 578,000
TOTAL ESTIMATED
GENERAL FUND REVENUES $ 24,940,000 COAL SEVERANCE TAX Revenues
Assigned Fund Balance $1,000
Coal Severance Tax 48,000 Interest Earned on Investment 25
TOTAL COAL SEVERANCE $ 49,025
ESTIMATED EXPENDITURES
General Coal Severance
GENERAL GOVERNMENT Fund Tax Fund
County Commission $1,020,840
County Clerk 664,175
Circuit Clerk 629,850
Sheriff – Treasurer 596,175
Prosecuting Attorney 1,583,695
Assessor 590,775
Assessor’s Valuation Fund 578,000
Statewide Computer Network 50,000
Agricultural Agent 142,385
Elections-County Clerk 357,975
Magistrate Court 127,965
Circuit Court 26,775
Insurance Program (Self Insured) 1,000,000
Courthouse 1,237,000
Other Buildings 345,445
Data Processing 238,000
Regional Development Authority 4,400
Economic Development – 49,025
Airports 500,000
State Grants 394,195
Contingencies-Not to Exceed 10% of Budget 714,990
TOTAL GENERAL GOVERNMENT 10,802,640 49,025
PUBLIC SAFETY
Sheriff – Law Enforcement 4,020,395
Sheriff – Service of Process 81,050
Regional Jail 1,350,000
Home Confinement 207,450
Emergency Services 283,250
Communication Center 2,523,900
Ambulance Authority 1,029,545
Dog Warden/Humane Society 488,825
Dams & Dredging 22,000
Local Law Enforcement Block Grant 125,645
Public Safety Grants 131,150
TOTAL PUBLIC SAFETY 10,263,210
HEALTH & SANITATION
Local Health Department 70,000
Mental Health 50,000
TOTAL HEALTH & SANITATION 120,000
CULTURE & RECREATION
Fair Associations/Festivals 1,975,000
Visitors Bureau 400,000
Library 1,079,150
TOTAL CULTURE & RECREATION 3,454,150
CAPITAL PROJECTS
General Government 300,000
TOTAL CAPITAL OUTLAY 300,000
TOTAL EXPENDITURES $24,940,000 $49,025
OHIO COUNTY COMMISSION
LEVY ESTIMATE (BUDGET)
OHIO COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation
Assessed Values Levy
For Tax Purposes Rate/$100 Taxes Levied
CLASS I
Personal Property $ 0 12.77 $ 0
Public Utility $ 0 $ 0
TOTAL CLASS I $ 0 $ 0
CLASS II
Real Estate $ 1,119,849,480 25.54 $ 2,860,096
Personal Property 683,230 1,745
TOTAL CLASS II $1,120,532,710 $ 2,861,841
CLASS III
Real Estate $ 405,290,480 51.08 $ 2,070,224
Personal Property 790,550,670 4,038,133
Public Utility 48,935,289 249,961
TOTAL CLASS III $1,244,776,439 6,358,318
CLASS IV
Real Estate $445,188,110 51.08 $2,274,021
Personal Property 524,103,138 2,677,119
Public Utility 68,994,338 352,423
TOTAL CLASS IV $1,038,285,586 $5,303,563
TOTAL VALUE &
PROJECTED REVENUE $3,403,594,735 $14,523,722
Less Delinquencies, Exonerations &
Uncollectable Taxes 7.50% 1,089,279
Less Tax Discounts 2.10% 282,123
Less Allowance for Tax Increment
Financing (if Applicable)
1,599,304
Total Projected Property Tax Collection $11,553,016
Less: Assessor Valuation Fund 2.00% 231,060
(subtracted from regular current
expense taxes levied only)
Net Amount to be Raised by
Levy of Property Taxes $11,321,956
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 27th DAY OF MARCH, 2026
RANDEL A RUSSELL, ADMINISTRATOR
COUNTY COMMISSION OF OHIO COUNTY
Int. & NR . April 3, 10, 2026