STATE OF WEST VIRGINIA
MUNICIPALITY OF PAW PAW, WEST VIRGINIA
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF PAW PAW, WEST VIRGINIA
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
Unassigned Fund Balance . . . . . . . . . . . . . . . . . . . . . $100,000
Property Taxes – Current Expense . . . . . . . . . . . . . . . . 76,885
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . 1,700
Excise Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . 12,742
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80,000
Fines, Fees and Court Costs . . . . . . . . . . . . . . . . . . . . 110,000
Licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500
Building Permit Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,300
Miscellaneous Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . 25,000
Employee Health Insurance Premium Charges . . . . . . . . 1,250
Private Liquor Club Fee . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600
Cemetery Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Parks & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,000
State Government Grants . . . . . . . . . . . . . . . . . . . . . . . . 1,600
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
Video Lottery (LVL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
Miscellaneous Revenues . . . . . . . . . . . . . . . . . . . . . . . . 10,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) . . . . . . . . . . . . . . . . . . . . . . . $458,927
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,200
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,700
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
Insurance Program (Self Insured) . . . . . . . . . . $ 7,000 . . . . . . . . . . . . . . . . . . .–
Mayor’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000 . . . . . . . . . . . . . . . . . . .–
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,500 . . . . . . . . . . . . . . . . . . .–
Recorder’s Office . . . . . . . . . . . . . . . . . . . . . . . . 4,200 . . . . . . . . . . . . . . . . . . .–
City Manager’s Office . . . . . . . . . . . . . . . . . . . 26,000 . . . . . . . . . . . . . . . . . . .–
City Clerk’s Office . . . . . . . . . . . . . . . . . . . . . . 15,000 . . . . . . . . . . . . . . . . . . .–
Police Judge’s Office . . . . . . . . . . . . . . . . . . . . . 2,400 . . . . . . . . . . . . . . . . . . .–
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000 . . . . . . . . . . . . . . . . . . .–
City Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 . . . . . . . . . . . . . . . . . . .–
Enforcement Agency . . . . . . . . . . . . . . . . . . . . . 2,000 . . . . . . . . . . . . . . . . . . .–
Litigation Reserve . . . . . . . . . . . . . . . . . . . . . . . . 3,500 . . . . . . . . . . . . . . . . . . .–
Rehabilitation of Property . . . . . . . . . . . . . . . . . 7,000 . . . . . . . . . . . . . . . . . . .–
Custodial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,385 . . . . . . . . . . . . . . . . . . .–
Regional Development Authority . . . . . . . . . . . . 2,500 . . . . . . . . . . . . . . . . . . .–
Building Inspection . . . . . . . . . . . . . . . . . . . . . . . 1,500 . . . . . . . . . . . . . . . . . . .–
City Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15,000 . . . . . . . . . . . . . . . . . . .–
Other Buildings . . . . . . . . . . . . . . . . . . . . . . . . . 7,500 . . . . . . . . . . . . . . . . . . .–
Other Buildings #2 . . . . . . . . . . . . . . . . . . . . . . 20,000 . . . . . . . . . . . . . . . . . . .–
Electrical Services . . . . . . . . . . . . . . . . . . . . . . . 7,500 . . . . . . . . . . . . . . . . . . .–
Public Works Department . . . . . . . . . . . . . . . . . 10,000 . . . . . . . . . . . . . . . . . . .–
Public Grounds . . . . . . . . . . . . . . . . . . . . . . . . . 8,000 . . . . . . . . . . . . . . . . . . .–
Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 . . . . . . . . . . . . . . . . . . .–
Police Department . . . . . . . . . . . . . . . . . . . . . 101,500 . . . . . . . . . . . . . . . . . . .–
Regional Jail . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 . . . . . . . . . . . . . . . . . . .–
Flood Control/Soil Conservation . . . . . . . . . . . . 1,000 . . . . . . . . . . . . . . . . . . .–
Fire Hydrants . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 . . . . . . . . . . . . . . . . . . .–
Streets and Highways . . . . . . . . . . . . . . . . . . . 26,192 . . . . . . . . . . . . . . . . . . .–
Signs and Signals . . . . . . . . . . . . . . . . . . . . . . . . . 750 . . . . . . . . . . . . . . . . . . .–
Snow Removal . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 . . . . . . . . . . . . . . . . . . .–
Sidewalks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250 . . . . . . . . . . . . . . . . . . .–
Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . 600 . . . . . . . . . . . . . . . . . . .–
Visitors Bureau . . . . . . . . . . . . . . . . . . . . . . . . . . 3,750 . . . . . . . . . . . . . . . . . . .–
Fair Associations/Festivals . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . 1,700
Community Center . . . . . . . . . . . . . . . . . . . . . . 10,000 . . . . . . . . . . . . . . . . . . .–
Playgrounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,500 . . . . . . . . . . . . . . . . . . .–
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . . . . .–
Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . .12,500 . . . . . . . . . . . . . . . . . . .–
TOTAL ESTIMATED
EXPENDITURES . . . . . . . . . . . . . . . . . . . . . $458,927 . . . . . . . . . . . . . $1,700
MUNICIPALITY OF PAW PAW, 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 12.36 $ 0
Public Utility 0 0
Total Class I $ 0 $ 0
Class II
Real Estate $7,641,280 24.72 $18,889
Personal Property 130,416 322
Total Class II $7,771,696 $19,211
Class IV
Real Estate $4,767,130 49.44 $23,569
Personal Property 1,577,919 7,801
Public Utility 6,813,800 33,687
Total Class IV $13,158,849 $65,057
TOTAL VALUE &
PROJECTED
REVENUE $20,930,545 $84,268
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% $4,213
Less Tax Discounts 2.00% $1,601
Less Allowance for Tax Increment Financing 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $78,454
Less Assessor Valuation Fund 2.00% $1,569
NET AMOUNT TO BE RAISED
BY LEVY OF PROPERTY TAXES $76,885
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
MUNICIPALITY OF PAW PAW:
I, Mary Parker Marcus, 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 19th day of March, 2026.
Mary Parker Marcus
Recorder, Town of Paw Paw
4-8-2tm