CHARLESTON, WV (LOOTPRESS) – The West Virginia State Auditor’s Office has announced it is unable to approve the proposed levy rates for the municipalities of Terra Alta, Reedy, and Smithfield due to failure to comply with provisions outlined in state law.
Each year, municipalities must submit their fiscal year budgets and levy estimates to the State Auditor’s Office for review and approval. This review ensures compliance with West Virginia Code §§11-8-14, 11-8-14a, and 11-8-15, which outline specific deadlines and procedures for public hearings and formal adoption of levy rates.
However, under W.Va. Code §11-8-9, the Auditor’s Office cannot accept or process any levy submissions received after May 1.
This year, the following municipalities were found to be noncompliant:
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Terra Alta (Preston County) submitted its budget in late May, missing the statutory deadline.
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Reedy (Roane County) failed to submit any budget documentation and has not responded to multiple attempts at contact.
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Smithfield (Wetzel County) submitted a timely budget and received conditional approval, but has not confirmedthe required vote to adopt levy rates and has since been unreachable.
The consequences of noncompliance are significant. Under W.Va. Code §11-8-6e, failure to properly adopt levy rates results in zero revenue for the 2025–2026 fiscal year—and locks future levy rates at that same amount, effectively reducing a municipality’s property tax revenue to zero moving forward.
“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,” said State Auditor Mark Hunt. “While our office provides technical assistance, responsibility for compliance lies with local officials.”
Questions or concerns should be directed to the respective municipalities.
