Commission finalizes levy rates


BUCKHANNON — The Upshur County Commission held a special meeting on Tuesday, April 20 to lay the levy for fiscal year 2022.

The West Virginia State Auditor’s Office (WVSAO) wrote a letter to the Commission on April 5, 2021, approving the levy estimate for fiscal year 2022. The County Commission was then required, as they are every year on the third Tuesday of April, to finalize the levy rate and essentially finalize the budget. The levy estimate/budget was approved by Commissioner Terry Cutright and seconded by Commissioner Sam Nolte.

In accordance with WV Code §11-8-10, as amended, the Upshur County Commission proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the current year. The levy rates per $100 are as follows: Class I - 14.3, Class II - 28.6, Class III and IV - 57.2.

Class I property is classified as all tangible personal property, employed exclusively in agriculture, including horticulture and grazing; all products of agriculture, including livestock, while owned by the producer. Class II is defined as all property owned, used and occupied by the owner exclusively for residential purposes; all farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bonda fide tenants. Class III is commercial property outside of the City of Buckhannon and Class IV is commercial property inside the City of Buckhannon—both exclusive of Classes I and II. 

The next regular meeting of the Upshur County Commission is scheduled for April 29, 2021 at 9:00 a.m.

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