FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF WEST LIBERTY
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 50,000
Property Taxes – Current Expense 39,332
Tax Loss Restoration 1,000
Gas & Oil Severance 8,000
Excise Tax on Utilities 25,000
Fines, Fees & Court Costs 50,000
IRP Fees (Interstate Registration Plan) 18,000
Rents and Concessions 20,000
Contributions from other Funds 20,000
Gaming Income 10,000
Interest Earned on Investments 50
Refunds 250
Video Lottery (LVL) 22,000
Miscellaneous Revenues 11,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) $274,632
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Unencumbered Balance (July 1) $70,000
Coal Severance Tax 6,000
Interest Earned on Investment 20
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND) $76,020
General Coal Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Mayor’s Office 3,000 –
City Council 7,550 –
Recorder’s Office 2,270 –
Treasurer’s Office 11,000 City Clerk’s Office 20,000 –
Police Judge’s Office 1,200 –
City Attorney 7,000 –
Custodial 35,000 –
Regional Development Authority 700 –
Elections 2,000 –
City Hall 57,912 –
Contributions / Transfers to Other Funds
Police Department 110,000 –
Streets and Highways 5,000 20,000
Street Lights 7,000 –
Parks & Recreation 1,000 –
Fairs and Festivals 4,000 – –
TOTAL ESTIMATED EXPENDITURES $274,632 $76,020
MUNICIPALITY OF WEST LIBERTY, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2026-JUNE 30, 2027
Certificate of Valuation
Assessed Value Levy Taxes
For Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $ 0 8.88 0 Public Utility 0 0
Total Class I $ 0 0
CLASS II
Real Estate $4,743,530 17.76 $8.425
Personal Property 26,124 46
Total Class II $4,769,654 $8,471
CLASS IV
Real Estate $7,632,210 35.52 $27,110
Personal Property 1,170,148 4,156
Public Utility 949,605 3.373
Total Class IV $9,751,963 $34,639
Total Value & Projected
Revenue $14,521,617 $43,110
Less Delinquencies, Exonerations,
& Uncollectable Taxes 5.00% 2,156
Less Tax Discounts
(use Total Projected Revenue to calculate) 2.00% 819
Less Allowance for Tax
Increment Financing
(if Applicable) 0
Total Projected Property Tax Collection $40,135
Less Assessor Valuation Fund 2.00% 803
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $39,332
STATE OF WEST VIRGINIA
COUNTY OF, OHIO
MUNICIPALITY OF, WEST LIBERTY
I, STEPHANIE BONAR, Recording Officer of said municipality, do hereby certify
that the forgoing are true copies from the record of the orders made and entered
by the council of the said municipality on the 23h day of March, 2026
Stephanie Bonar
RECORDER
INT- April 8 & 15, 2026