CHARLESTON – The West Virginia State Auditor’s Office is unable to accept the proposed levy rates for the municipalities of Terra Alta, Reedy, and Smithfield due to noncompliance with provisions of West Virginia Code.
Each year, municipalities are required to submit their upcoming fiscal year budgets to the State Auditor’s Office for review and approval. Once a budget is submitted – along with a proposed levy estimate – the Auditor’s Office evaluates it for compliance with state code. Following this review, the office issues either a full approval or conditional approval letter. Both types of approval authorize the levying body to proceed with its statutory public hearing on the third Tuesday in April, during which the levy rates must be officially adopted in accordance with W. Va. Code §11-8-14 and §11-8-14a.
Following that hearing, municipalities are required to submit their finalized levy rates to the State Auditor’s Office within three days, as outlined in W. Va. Code §11-8-15. However, W. Va. Code §11-8-9 prohibits the Auditor’s Office from accepting or processing levy submissions received after May 1.
In addition, other statutory provisions impose significant consequences for noncompliance. W. Va. Code §11-8-6e limits future levy rates from the prior year’s property tax revenues. If a municipality fails to properly adopt levy rates – resulting in zero revenue for the 2025-2026 fiscal year – this restriction would lock future revenues at zero as well.
This year, three municipalities failed to comply with these legal requirements:
• Terra Alta (Preston County) submitted its fiscal year budget in late May, past the statutory deadline.
• Reedy (Roane County) has not submitted any budget documentation and has been unresponsive despite multiple contact attempts.
• Smithfield (Wetzel County) submitted a timely budget and received conditional approval, contingent on formally adopting their levy rates by vote. To date, the Auditor’s Office has not received confirmation of that meeting and has been unable to re-establish contact.
“The West Virginia State Auditor’s Office remains committed to assisting local governments in understanding and fulfilling their statutory obligations to ensure compliance and fiscal integrity,” Auditor Mark Hunt said. “While our office provides technical assistance, responsibility for compliance lies with local officials.”
For any further communication, please direct all inquiries to the respective municipalities.

‹ Back to List