PUBLIC SCHOOL SUPPORT PROGRAM
LOCAL SHARE CALCULATIONS COMPUTED AS THEY HAVE BEEN IN PAST YEARS
WITH NO PENALTIES APPLIED FOR FAILURE TO MEET SALES RATIO REQUIREMENTS
BUT WITH STATEWIDE ALLOWANCE RATE FOR UNCOLLECTIBLES AT 4%
CLASS I LEVY RATE OF 19.40¢/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
Property
Class
Taxable
Assessed
Valuations
Estimated
Assessed
Valuation
TIF
Assessed
Valuation
Less TIF
Regular
Levy Rates
19.40
38.80
77.60
77.60
Class I
Class II
Class III
Class IV
33,094,888,706
36,691,586,562
14,382,251,729
509,826,210
455,453,188
355,573,430
32,585,062,496
36,236,133,374
14,026,678,299
Total
84,168,726,997
1,320,852,828
82,847,874,169
Local Share
$
126,430,046
281,192,392
108,847,022
516,469,460
Projected regular levy gross tax collections at applicable rates
464,822,518
Less:
Allowance for uncollectibles (4% of gross)
20,658,779
Allowance for Assessor's Valuation Fund
9,712,202
Funding for Growth Counties School Facilities Act
2,447,042
Local Share Calculation at 19.40c for Class I Property - 2014-15
$
Local Share Calculation - 2013-14
432,004,495
420,779,055
Increase Over Previous Year's Local Share Calculation
$
Estimate Included in Governor's REVISED Budget Recommendations - 2014-15
Decrease Over Original Estimate included in Governor's Budget
437,402,077
$
10% of growth earmarked for Step 7a (Improvement of Instructional Programs)
OSF
03/05/14
Local Share 15 at 19.40c No Penalty 4% (3-12-14)
-1-
(5,397,582)
(539,758)
20% of growth earmarked for Step 7b (21st Century Technology)
Balance of Decrease Over Original Estimate after Earmarks
11,225,440
(1,079,516)
$
(3,778,308)
COUNTY BOARDS OF EDUCATION
LOCAL SHARE CALCULATIONS AT
CLASS I LEVY RATE OF 19.40c/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
Class I
County
Taxable
Assessed
Valuation
Assessed
Valuation
TIF
Class II
Assessed
Valuation
Less TIF
Proj. Tax
Collections
@ 19.40
Taxable
Assessed
Valuation
Cla
Assessed
Valuation
TIF
Barbour
Berkeley
Boone
Braxton
Brooke
-
-
-
-
200,052,709
2,805,288,370
205,434,677
177,014,636
275,683,292
-
Cabell
Calhoun
Clay
Doddridge
Fayette
-
-
-
-
1,359,837,673
82,856,281
73,227,114
129,562,062
572,155,470
5,298,800
-
Gilmer
Grant
Greenbrier
Hampshire
Hancock
-
-
-
-
90,222,924
260,371,092
777,617,900
724,661,238
369,303,210
183,901,790
-
Hardy
Harrison
Jackson
Jefferson
Kanawha
-
-
-
-
438,119,779
1,239,338,982
472,465,349
1,901,426,070
3,724,726,494
18,822,220
-
Lewis
Lincoln
Logan
Marion
Marshall
-
-
-
-
289,185,172
230,447,383
285,939,599
1,059,156,606
423,779,673
20,460
Mason
McDowell
Mercer
Mineral
Mingo
-
-
-
-
381,588,874
48,234,708
727,265,208
584,840,175
152,524,921
99,249,480
-
Monongalia
Monroe
Morgan
Nicholas
Ohio
-
-
-
-
2,151,065,573
224,286,543
662,907,774
359,365,830
816,348,402
19,745,140
133,610
Pendleton
Pleasants
Pocahontas
Preston
Putnam
-
-
-
-
274,901,512
126,304,006
269,876,038
633,767,846
1,457,974,128
93,159,800
Raleigh
Randolph
Ritchie
Roane
Summers
-
-
-
-
1,267,720,568
496,806,100
199,271,538
236,801,642
194,877,828
89,494,910
-
Taylor
Tucker
Tyler
Upshur
Wayne
-
-
-
-
320,849,890
182,901,063
147,442,073
441,575,017
436,818,696
-
Webster
Wetzel
Wirt
Wood
Wyoming
-
-
-
-
51,791,270
197,209,042
91,782,260
1,706,228,440
83,687,986
-
Total
-
-
-
-
33,094,888,706
509,826,210
OSF
3/5/14
Local Share 15 at 19.40c No Penalty 4% Allowance
-2-
COUNTY BOARDS OF EDUCATION
LOCAL SHARE CALCULATIONS AT
CLASS I LEVY RATE OF 19.40c/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
Class II
Class I
Proj. Tax
Collections
@ 38.80
Class III
County
Assessed
Valuation
Less TIF
Barbour
Berkeley
Boone
Braxton
Brooke
200,052,709
2,805,288,370
205,434,677
177,014,636
275,683,292
776,205
10,884,519
797,087
686,817
1,069,651
280,571,896
1,447,487,606
1,201,058,960
259,336,413
100,914,472
19,772
-
280,571,896
1,447,467,834
1,201,058,960
259,336,413
100,914,472
2,177,238
11,232,350
9,320,218
2,012,451
783,096
Cabell
Calhoun
Clay
Doddridge
Fayette
1,354,538,873
82,856,281
73,227,114
129,562,062
572,155,470
5,255,611
321,482
284,121
502,701
2,219,963
960,611,833
122,283,521
162,934,953
621,075,677
696,302,635
11,502,192
-
949,109,641
122,283,521
162,934,953
621,075,677
696,302,635
7,365,091
948,920
1,264,375
4,819,547
5,403,308
Gilmer
Grant
Greenbrier
Hampshire
Hancock
90,222,924
260,371,092
593,716,110
724,661,238
369,303,210
350,065
1,010,240
2,303,619
2,811,686
1,432,896
194,991,760
709,073,619
709,470,890
495,859,411
325,416,722
58,303,026
-
194,991,760
709,073,619
651,167,864
495,859,411
325,416,722
1,513,136
5,502,411
5,053,063
3,847,869
2,525,234
Hardy
Harrison
Jackson
Jefferson
Kanawha
438,119,779
1,220,516,762
472,465,349
1,901,426,070
3,724,726,494
1,699,905
4,735,605
1,833,166
7,377,533
14,451,939
370,161,695
1,635,887,798
624,927,735
843,296,811
2,684,911,219
36,710
-
370,161,695
1,635,851,088
624,927,735
843,296,811
2,684,911,219
2,872,455
12,694,204
4,849,439
6,543,983
20,834,911
Lewis
Lincoln
Logan
Marion
Marshall
289,185,172
230,447,383
285,939,599
1,059,156,606
423,759,213
1,122,038
894,136
1,109,446
4,109,528
1,644,186
613,350,079
301,099,362
1,111,246,228
862,327,882
2,173,477,806
52,290,806
613,350,079
301,099,362
1,111,246,228
862,327,882
2,121,187,000
4,759,597
2,336,531
8,623,271
6,691,664
16,460,411
381,588,874
48,234,708
727,265,208
485,590,695
152,524,921
1,480,565
187,151
2,821,789
1,884,092
591,797
532,301,683
757,090,892
668,155,733
388,304,959
848,512,402
51,704,272
-
532,301,683
757,090,892
668,155,733
336,600,687
848,512,402
4,130,661
5,875,025
5,184,888
2,612,021
6,584,456
Monongalia
Monroe
Morgan
Nicholas
Ohio
2,131,320,433
224,286,543
662,907,774
359,365,830
816,214,792
8,269,523
870,232
2,572,082
1,394,339
3,166,913
2,184,093,854
141,065,084
295,140,711
479,511,222
575,003,474
27,465,261
196,287,575
2,156,628,593
141,065,084
295,140,711
479,511,222
378,715,899
16,735,438
1,094,665
2,290,292
3,721,007
2,938,835
Pendleton
Pleasants
Pocahontas
Preston
Putnam
274,901,512
126,304,006
269,876,038
633,767,846
1,364,814,328
1,066,618
490,060
1,047,119
2,459,019
5,295,480
142,343,362
394,588,271
349,744,388
545,993,907
1,262,198,757
25,280,754
142,343,362
394,588,271
349,744,388
545,993,907
1,236,918,003
1,104,584
3,062,005
2,714,016
4,236,913
9,598,484
Raleigh
Randolph
Ritchie
Roane
Summers
1,178,225,658
496,806,100
199,271,538
236,801,642
194,877,828
4,571,516
1,927,608
773,174
918,790
756,126
1,535,270,508
490,775,170
190,080,066
187,201,061
196,627,430
32,562,820
-
1,502,707,688
490,775,170
190,080,066
187,201,061
196,627,430
11,661,012
3,808,415
1,475,021
1,452,680
1,525,829
320,849,890
182,901,063
147,442,073
441,575,017
436,818,696
1,244,898
709,656
572,075
1,713,311
1,694,857
381,479,216
352,846,740
239,707,531
487,529,456
644,454,664
-
381,479,216
352,846,740
239,707,531
487,529,456
644,454,664
2,960,279
2,738,091
1,860,130
3,783,229
5,000,968
51,791,270
197,209,042
91,782,260
1,706,228,440
83,687,986
200,950
765,171
356,115
6,620,166
324,709
184,385,742
1,103,402,014
48,431,230
802,673,840
774,596,212
-
184,385,742
1,103,402,014
48,431,230
802,673,840
774,596,212
1,430,833
8,562,400
375,826
6,228,749
6,010,867
32,585,062,496
126,430,046
36,691,586,562
455,453,188
36,236,133,374
281,192,392
Mason
McDowell
Mercer
Mineral
Mingo
Taylor
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming
Total
OSF
3/5/14
Local Share 15 at 19.40c No Penalty 4% Allowance
Taxable
Assessed
Valuation
-3-
Assessed
Valuation
TIF
Assessed
Valuation
Less TIF
Proj. Tax
Collections
@ 77.60
COUNTY BOARDS OF EDUCATION
LOCAL SHARE CALCULATIONS AT
CLASS I LEVY RATE OF 19.40c/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
County
Barbour
Berkeley
Boone
Braxton
Brooke
Taxable
Assessed
Valuation
ClassClass
I
IV
Assessed
Valuation
TIF
Assessed
Valuation
Less TIF
Proj. Tax
Collections
@ 77.60
Total
Assessed
Valuations
Including TIF
Total
Assessed
Valuations
TIF
65,172,785
427,929,955
60,078,058
41,402,721
434,046,318
13,385,276
20,786,026
65,172,785
414,544,679
60,078,058
41,402,721
413,260,292
505,741
3,216,867
466,206
321,285
3,206,900
545,797,390
4,680,705,931
1,466,571,695
477,753,770
810,644,082
13,405,048
20,786,026
Cabell
Calhoun
Clay
Doddridge
Fayette
1,180,366,003
12,173,488
12,388,292
10,980,011
255,204,067
22,135,190
-
1,158,230,813
12,173,488
12,388,292
10,980,011
255,204,067
8,987,871
94,466
96,133
85,205
1,980,384
3,500,815,509
217,313,290
248,550,359
761,617,750
1,523,662,172
38,936,182
-
Gilmer
Grant
Greenbrier
Hampshire
Hancock
25,552,877
45,406,066
235,109,179
50,587,983
269,173,000
9,120,509
-
25,552,877
45,406,066
225,988,670
50,587,983
269,173,000
198,290
352,351
1,753,672
392,563
2,088,782
310,767,561
1,014,850,777
1,722,197,969
1,271,108,632
963,892,932
251,325,325
-
98,973,477
973,636,409
147,376,394
376,253,589
3,282,371,504
103,307,554
18,425,649
98,973,477
870,328,855
147,376,394
376,253,589
3,263,945,855
768,034
6,753,752
1,143,641
2,919,728
25,328,220
907,254,951
3,848,863,189
1,244,769,478
3,120,976,470
9,692,009,217
122,166,484
18,425,649
Lewis
Lincoln
Logan
Marion
Marshall
67,788,243
16,992,611
114,943,491
592,593,153
299,000,409
1,180,322
67,788,243
16,992,611
114,943,491
592,593,153
297,820,087
526,037
131,863
891,961
4,598,523
2,311,084
970,323,494
548,539,356
1,512,129,318
2,514,077,641
2,896,257,888
53,491,588
Mason
McDowell
Mercer
Mineral
Mingo
88,885,764
93,388,247
342,369,200
91,190,848
99,940,351
-
88,885,764
93,388,247
342,369,200
91,190,848
99,940,351
689,754
724,693
2,656,785
707,641
775,537
1,002,776,321
898,713,847
1,737,790,141
1,064,335,982
1,100,977,674
150,953,752
-
Monongalia
Monroe
Morgan
Nicholas
Ohio
995,467,598
16,969,200
44,531,752
132,634,252
662,644,594
109,932,557
55,897,727
885,535,041
16,969,200
44,531,752
132,634,252
606,746,867
6,871,752
131,681
345,566
1,029,242
4,708,356
5,330,627,025
382,320,827
1,002,580,237
971,511,304
2,053,996,470
157,142,958
252,318,912
Pendleton
Pleasants
Pocahontas
Preston
Putnam
15,299,906
44,392,283
32,509,341
122,498,073
189,650,630
-
15,299,906
44,392,283
32,509,341
122,498,073
189,650,630
118,727
344,484
252,272
950,585
1,471,689
432,544,780
565,284,560
652,129,767
1,302,259,826
2,909,823,515
118,440,554
Raleigh
Randolph
Ritchie
Roane
Summers
559,870,205
166,380,855
56,790,471
46,421,421
54,304,181
-
559,870,205
166,380,855
56,790,471
46,421,421
54,304,181
4,344,593
1,291,115
440,694
360,230
421,400
3,362,861,281
1,153,962,125
446,142,075
470,424,124
445,809,439
122,057,730
-
Taylor
Tucker
Tyler
Upshur
Wayne
68,256,842
59,345,903
34,815,387
124,159,765
159,890,986
-
68,256,842
59,345,903
34,815,387
124,159,765
159,890,986
529,673
460,524
270,167
963,480
1,240,754
770,585,948
595,093,706
421,964,991
1,053,264,238
1,241,164,346
-
Webster
Wetzel
Wirt
Wood
Wyoming
21,174,666
131,569,877
9,258,249
764,879,032
57,261,767
1,402,620
-
21,174,666
131,569,877
9,258,249
763,476,412
57,261,767
164,315
1,020,982
71,844
5,924,577
444,351
257,351,678
1,432,180,933
149,471,739
3,273,781,312
915,545,965
1,402,620
-
14,382,251,729
355,573,430
14,026,678,299
108,847,022
84,168,726,997
1,320,852,828
Hardy
Harrison
Jackson
Jefferson
Kanawha
Total
OSF
3/5/14
Local Share 15 at 19.40c No Penalty 4% Allowance
-4-
COUNTY BOARDS OF EDUCATION
LOCAL SHARE CALCULATIONS AT
CLASS I LEVY RATE OF 19.40c/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
County
Total
Assessed
Valuations
Less TIF
Class I
Total Proj.
Gross Tax
Collections
Applicable
Local Share
Percentage
Proj. Taxes
At Applicable
Local Share
Percentage
Allow. for
Uncollectables,
Exonerations,
& Discounts
(4%)
Proj. Gross
Taxes Less
Allowances For
Uncollected. &
Discounts
Barbour
Berkeley
Boone
Braxton
Brooke
545,797,390
4,667,300,883
1,466,571,695
477,753,770
789,858,056
3,459,184
25,333,736
10,583,511
3,020,553
5,059,647
90.00%
90.00%
90.00%
90.00%
90.00%
3,113,266
22,800,362
9,525,160
2,718,498
4,553,682
138,367
1,013,349
423,340
120,822
202,386
3,320,817
24,320,387
10,160,171
2,899,731
4,857,261
Cabell
Calhoun
Clay
Doddridge
Fayette
3,461,879,327
217,313,290
248,550,359
761,617,750
1,523,662,172
21,608,573
1,364,868
1,644,629
5,407,453
9,603,655
90.00%
90.00%
90.00%
90.00%
90.00%
19,447,716
1,228,381
1,480,166
4,866,708
8,643,290
864,343
54,595
65,785
216,298
384,146
20,744,230
1,310,273
1,578,844
5,191,155
9,219,509
Gilmer
Grant
Greenbrier
Hampshire
Hancock
310,767,561
1,014,850,777
1,470,872,644
1,271,108,632
963,892,932
2,061,491
6,865,002
9,110,354
7,052,118
6,046,912
90.00%
90.00%
90.00%
90.00%
90.00%
1,855,342
6,178,502
8,199,319
6,346,906
5,442,221
82,460
274,600
364,414
282,085
241,876
1,979,031
6,590,402
8,745,940
6,770,033
5,805,036
Hardy
Harrison
Jackson
Jefferson
Kanawha
907,254,951
3,726,696,705
1,244,769,478
3,120,976,470
9,673,583,568
5,340,394
24,183,561
7,826,246
16,841,244
60,615,070
90.00%
90.00%
90.00%
90.00%
90.00%
4,806,355
21,765,205
7,043,621
15,157,120
54,553,563
213,616
967,342
313,050
673,650
2,424,603
5,126,778
23,216,219
7,513,196
16,167,594
58,190,467
Lewis
Lincoln
Logan
Marion
Marshall
970,323,494
548,539,356
1,512,129,318
2,514,077,641
2,842,766,300
6,407,672
3,362,530
10,624,678
15,399,715
20,415,681
90.00%
90.00%
90.00%
90.00%
90.00%
5,766,905
3,026,277
9,562,210
13,859,744
18,374,113
256,307
134,501
424,987
615,989
816,627
6,151,365
3,228,029
10,199,691
14,783,726
19,599,054
Mason
McDowell
Mercer
Mineral
Mingo
1,002,776,321
898,713,847
1,737,790,141
913,382,230
1,100,977,674
6,300,980
6,786,869
10,663,462
5,203,754
7,951,790
90.00%
90.00%
90.00%
90.00%
90.00%
5,670,882
6,108,182
9,597,116
4,683,379
7,156,611
252,039
271,475
426,538
208,150
318,072
6,048,941
6,515,394
10,236,924
4,995,604
7,633,718
Monongalia
Monroe
Morgan
Nicholas
Ohio
5,173,484,067
382,320,827
1,002,580,237
971,511,304
1,801,677,558
31,876,713
2,096,578
5,207,940
6,144,588
10,814,104
90.00%
90.00%
90.00%
90.00%
90.00%
28,689,042
1,886,920
4,687,146
5,530,129
9,732,694
1,275,069
83,863
208,318
245,784
432,564
30,601,644
2,012,715
4,999,622
5,898,804
10,381,540
Pendleton
Pleasants
Pocahontas
Preston
Putnam
432,544,780
565,284,560
652,129,767
1,302,259,826
2,791,382,961
2,289,929
3,896,549
4,013,407
7,646,517
16,365,653
90.00%
90.00%
90.00%
90.00%
90.00%
2,060,936
3,506,894
3,612,066
6,881,865
14,729,088
91,597
155,862
160,536
305,861
654,626
2,198,332
3,740,687
3,852,871
7,340,656
15,711,027
Raleigh
Randolph
Ritchie
Roane
Summers
3,240,803,551
1,153,962,125
446,142,075
470,424,124
445,809,439
20,577,121
7,027,138
2,688,889
2,731,700
2,703,355
90.00%
90.00%
90.00%
90.00%
90.00%
18,519,409
6,324,424
2,420,000
2,458,530
2,433,020
823,085
281,086
107,556
109,268
108,134
19,754,036
6,746,052
2,581,333
2,622,432
2,595,221
Taylor
Tucker
Tyler
Upshur
Wayne
770,585,948
595,093,706
421,964,991
1,053,264,238
1,241,164,346
4,734,850
3,908,271
2,702,372
6,460,020
7,936,579
90.00%
90.00%
90.00%
90.00%
90.00%
4,261,365
3,517,444
2,432,135
5,814,018
7,142,921
189,394
156,331
108,095
258,401
317,463
4,545,456
3,751,940
2,594,277
6,201,619
7,619,116
Webster
Wetzel
Wirt
Wood
Wyoming
257,351,678
1,432,180,933
149,471,739
3,272,378,692
915,545,965
1,796,098
10,348,553
803,785
18,773,492
6,779,927
90.00%
90.00%
90.00%
90.00%
90.00%
1,616,488
9,313,698
723,407
16,896,143
6,101,934
71,844
413,942
32,151
750,940
271,197
1,724,254
9,934,611
771,634
18,022,552
6,508,730
82,847,874,169
516,469,460
464,822,518
20,658,779
495,810,681
Total
OSF
3/5/14
Local Share 15 at 19.40c No Penalty 4% Allowance
-
-5-
COUNTY BOARDS OF EDUCATION
LOCAL SHARE CALCULATIONS AT
CLASS I LEVY RATE OF 19.40c/$100 OF ASSESSED VALUATIONS
FOR THE 2014-15 YEAR
County
Assessor's
Valuation
Fund
Percent
2014-15
Class I Allowance
For Assessor's
Valuation
Fund
Growth
Counties
School
Facilities Act
Local Share
Calculations
Barbour
Berkeley
Boone
Braxton
Brooke
2.00%
2.00%
2.00%
2.00%
1.75%
66,416
486,408
203,203
57,995
85,002
262,795
-
2,908,483
21,037,810
8,898,617
2,539,681
4,266,294
Cabell
Calhoun
Clay
Doddridge
Fayette
2.00%
2.00%
2.00%
1.75%
2.00%
414,885
26,205
31,577
90,845
184,390
191,740
-
17,976,748
1,147,581
1,382,804
4,559,565
8,074,754
Gilmer
Grant
Greenbrier
Hampshire
Hancock
2.00%
2.00%
2.00%
2.00%
2.00%
39,581
131,808
174,919
135,401
116,101
-
1,733,301
5,772,094
7,659,986
5,929,420
5,084,244
Hardy
Harrison
Jackson
Jefferson
Kanawha
1.85%
2.00%
2.00%
1.85%
2.00%
94,845
464,324
150,264
299,100
1,163,809
180,810
-
4,497,894
20,333,539
6,580,307
14,003,560
50,965,151
Lewis
Lincoln
Logan
Marion
Marshall
2.00%
2.00%
2.00%
1.75%
2.00%
123,027
64,561
203,994
258,715
391,981
-
5,387,571
2,827,215
8,933,229
12,985,040
17,165,505
Mason
McDowell
Mercer
Mineral
Mingo
1.32%
2.00%
2.00%
2.00%
2.00%
79,846
130,308
204,738
99,912
152,674
-
5,338,997
5,706,399
8,965,840
4,375,317
6,685,865
Monongalia
Monroe
Morgan
Nicholas
Ohio
2.00%
2.00%
2.00%
1.50%
2.00%
612,033
40,254
99,992
88,482
207,631
1,310,470
-
25,491,470
1,762,803
4,378,836
5,195,863
9,092,499
Pendleton
Pleasants
Pocahontas
Preston
Putnam
2.00%
1.70%
2.00%
2.00%
2.00%
43,967
63,592
77,057
146,813
314,221
278,247
1,925,372
3,287,440
3,374,473
6,429,191
13,481,994
Raleigh
Randolph
Ritchie
Roane
Summers
2.00%
2.00%
2.00%
2.00%
2.00%
395,081
134,921
51,627
52,449
51,904
222,980
-
17,078,263
5,908,417
2,260,817
2,296,813
2,272,982
Taylor
Tucker
Tyler
Upshur
Wayne
2.00%
1.25%
2.00%
2.00%
2.00%
90,909
46,899
51,886
124,032
152,382
-
3,981,062
3,314,214
2,272,154
5,431,585
6,673,076
Webster
Wetzel
Wirt
Wood
Wyoming
2.00%
2.00%
2.00%
2.00%
2.00%
34,485
198,692
15,433
360,451
130,175
-
1,510,159
8,701,064
675,823
15,784,752
5,700,562
Total
1.94%
9,712,202
2,447,042
432,004,495
OSF
3/5/14
Local Share 15 at 19.40c No Penalty 4% Allowance
-6-