|Photo by Emma Delk| Marshall County Commissioners John Gruzinskas, right, and Scott Varner, left, during the Tueday, March 18 county commission meeting.

The Marshall County Commission presented its proposed budget for the 2025-26 fiscal year, with projected revenues in the General County Budget for the next fiscal year decreasing by approximately $16 million from the commission’s current fiscal year.

In the commission’s budget message given by Marshall County Commission President Scott Varner on Tuesday, March 18, the commission projected $35,694,704 in revenue for the General County Budget and $5,075,000 in revenue for the Coal Severance Budget.

Despite the projected 32% decrease in general county revenues for the 2026 fiscal year, Varner said the commission believes the budget would continue to “serve the needs of our elected officials so they may operate their offices in an efficient manner.” He said the commission and its staff “worked diligently” to reduce its budget with “the least amount of negative impact.”

“We also believe we have projected sufficiently for potential increases in the cost of insurance, regional jail and fuel for vehicles,” Varner stated. “All of which are major expenditures.”

Marshall County Administrator Betsy Frohnapfel said the revenue decrease was due to a decrease in ad valorem taxes collected in the county. The proposed budget would provide ad valorem tax revenue of $26,156,532 in the General County Budget.

Ad valorem taxes include property taxes levied on personal and commercial business property. Frohnapfel attributed the county’s decrease in ad valorem tax revenues to the 2026 fiscal year being the first time the commission valued ad valorem taxes from a three-year average to a one-year annual valuation.

“A few years ago, the state Legislature passed legislation that changed how ad valorem taxes are valued, and we have taken steps the past couple of years to prepare for this,” Frohnapfel said.

Frohnapfel said the commission was able to deliver a balanced budget despite the revenue decrease in part because two large capital projects completed in the county were budgeted in the General County Budget. These capital projects were the construction of the Marshall County Health Department and HVAC installation and facade work at the new Marshall County Courthouse.

“People need to realize that we had to put $16 million out of our budget, and we were able to do it in a way that we do not think will impact our outside agencies, other organizations or our employees,” Frohnapfel said. “That’s because the commissioners have been very fiscally conservative over many, many years.”

Varner noted in the budget message that the commission was also “fortunate” to contribute to the funding of many outside agencies, assist with water and sewer projects and make capital improvements. He added that the commission hopes to continue to fund these endeavors “even with this reduction in revenues.”

A highlight of the proposed budget the commission gave was the county continuing to have “one of the lowest levy rates in the state” at 11.13. The state’s recommended levy rate was 14.80, the maximum allowed by code.

Varner said the proposed budget would keep employee salaries at a “competitive rate” and fund a “very competitive benefits package.”

The proposed budget included allocating funds for additional equipment in some departments. The commission also budgeted funds for anticipated maintenance and repairs to all county buildings, including work on the newly purchased election/storage building on Lafayette Avenue.

The proposed budget would also contribute funding to outside agencies that “significantly add to the quality of life for our citizens in Marshall County,” Varner said. These agencies include the Health Department, Moundsville-Marshall County Public Library, Grand Vue Park, Senior Citizens Center, volunteer fire departments and volunteer EMS, Animal Shelter, 4-H, Airport Authority and Extension Service.

Varner noted the budget continues the commission’s efforts to extend new water lines and improve sewer systems in the county’s rural areas. He added that the commission was committing funds to assist with projects that the county’s public service districts and sewerage authority are pursuing.

Varner said the commissioners believe the county is in a “good financial position.” He said the commission continues to be “committed to giving the citizens of our county the best service possible for their tax dollar.”