The Observer is tracking the fiscal year 2026 (July 2025 through June 2026) budgets of Jefferson County and its five municipalities (Bolivar, Charles Town, Harpers Ferry, Ranson, Shepherdstown). We’ll be updating this page over the next few weeks as the budget drafts are revised and adopted.
The Budget Process
Jefferson County and the five municipalities will be submitting their proposed budgets for fiscal year FY2026 to the West Virginia State Auditor by the end of March. As of March 25, the Jefferson County Commission, the Bolivar Town Council, the Charles Town City Council, the Ranson City Council, and the Shepherdtown Town Council have approved their draft budgets for publication and submission to the State Auditor. The Harpers Ferry Town Council will be meeting on March 26 to vote in its budget.
Once the Auditor has reviewed these budgets, the County Commission and each of the municipal governments will meet in April to officially “lay the levy” to set next year’s property tax rates for each jurisdiction.
The West Virgina Budget Format
The county and municipal budgets submitted to the state are actually several components nested together (see chart below for the county budget). The operating budget (red box) includes the expenses of running the county or municipality functions offices (including payroll). Revenues include “ad valorem” taxes (real estate and personal property taxes), business receipts taxes, building permit fees, video lottery, phone taxes, cable franchise fees, and numerous minor taxes and fees.
Municipalities (but not the county) get revenue from a 1 percent add-on to the state sales tax.
The county took on responsibility for ambulance services in March 2023, ambulance service fees are now included in county revenues.
Carrying Forward Cash Reserves From Prior Years
To calculate the extended budget submitted to the state, the county includes the general (unrestricted) fund balance on the revenue side and reserves a “contingency” amount on the expense side. If the operating budget is in balance and there are no emergency expenses, that “contingency” amount plus any operating surplus rolls forward into the general fund to be included in the extended budget for the following year.
Budget Documents
Jefferson County [county website]
City of Charles Town [draft FY26 budget PDF]
City of Ranson [draft FY26 budget PDF]
Bolivar [documents not yet available]
Harpers Ferry [documents not yet available]
Shepherdstown [draft FY26 budget PDF]
Published 2025 Mar 25.