FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF WARDENSVILLE
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
Restricted Fund Balance: 13,035
Property Taxes – Current Expense: 61,628
Tax Loss Restoration: 500
Tax Penalties, Interest & Publication Fees: 12
Gas & Oil Severance Tax: 750
Excise Tax on Utilities: 15,000
Business and Occupation Tax: 45,000
Wine & Liquor Tax: 20,000
Animal Control Tax: 70
Hotel Occupancy Tax: 45,000
Sales Tax: 130,000
Licenses: 6,000
Building Permit Fees: 600
Miscellaneous Permits: 600
Franchise Fees: 600
IRP Fees (Interstate Registration Plan): 5,000
Rents, Royalties, and Concessions: 77,000
State Government Grants: 4,000
Other Grants: 1,000
Gaming Income: 9,000
Interest Earned on Investments: 600
Refunds: 500
Video Lottery (LVL): 1,200
TOTAL ESTIMATED REVENUE (GENERAL FUND): $437,095
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only): $ –
Coal Severance Tax: 1,200
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND): $1,200
ESTIMATED CURRENT EXPENDITURES (General Fund / Coal Severance Fund)
Mayor’s Office: 7,800 / –
City Council: 7,500 / –
Recorder’s Office: 7,800 / –
City Attorney: 2,000 / –
Regional Development Authority: 269 / –
Planning & Zoning: 29,766 / –
City Hall: 192,500 / –
Internal Audit: 20,493 / –
Public Works Department: 30,000 / –
Contingencies: 17,400 / –
Street Lights: 8,600 / 1,200
Street Construction: 5,000 / –
Street Cleaning: 2,000 / –
Parks & Recreation: 37,767 / –
Visitors Bureau: 22,500 / –
Community Center: 48,000 / –
Civic Center – Municipal Auditorium: 6,000 / –
Library: 4,000 / –
Other Culture and Recreation: 5,000 / –
TOTAL ESTIMATED EXPENDITURES: $437,095 / $1,200
MUNICIPALITY OF WARDENSVILLE
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
CLASS II
Real Estate: 7,761,550 (Assessed Value) / 24.30 (Levy Rate/ $100) / 18,861 (Taxes Levied)
Personal Property: 4,992 / 24.30 / 12
Total Class II: 7,766,542 / 18,873
CLASS IV
Real Estate: 6,429,430 / 48.60 / 31,247
Personal Property: 2,406,179 / 48.60 / 11,694
Public Utility: 1,158,318 / 48.60 / 5,629
Total Class IV: 9,993,927 / 48,570
Total Value & Projected Revenue: $17,760,469 / 67,443
Less Delinquencies, Exonerations & Uncollectable Taxes (5.00%): 3,372
Less Tax Discounts (see Total Projected Revenue to calculate) (2.00%): 1,281
Less Allowance for Tax Increment Financing (if applicable): 0
Total Projected Property Tax Collection: $62,790
Less Assessor Valuation Fund (1.85%): 1,162
Net Amount to be Raised by Levy of Property Taxes: $61,628
STATE OF WEST VIRGINIA
COUNTY OF HARDY
MUNICIPALITY OF WARDENSVILLE
I, Connie Miller, 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 9 day of March, 2026.
