Wise County has received several questions from citizens over the last couple weeks with some of them being repeat questions. As questions continue to come in, we will continue to post these questions with answers.
Frequently Asked Questions (FAQ)
When was last tax rate increase by the Wise County Board of Supervisors? How much was that increase?
Wise County’s last tax increase was in 2019 – a $.07 increase in the real estate tax per $100.
What was the total budget in 2019? 2025?
Wise County’s budget information is posted on the County’s website at Wise County, VA | Official Website.
Wise County’s total budget in 2019 was approximately $66.5 million.
Wise County’s FY25/26 budget is about $73.4 million.
Someone said the County “lost” 2 million dollars? How did that happen?
Wise County has not lost $2M. Wise County did not receive approximately $1.9M from the Public Service Corporation revenues due to the Department of Taxation reducing the local tax ratio to 81.4% in 2025. This ratio (the value relationship between the tax assessment and selling price of real estate) is determined by the Department of Taxation based on housing market activity of real property annually. Each year, the Virginia Department of Taxation requires a sales study from every locality. The study compares current tax assessment values with current housing market sales. By state law, this ratio should equal 100% every year. The local ratio, determined from the sales study, is applied to public service corporation assessment values. After a four-year reassessment cycle, the Department of Taxation determined Wise County's tax assessment on real estate had dropped to 81.4%. Public service corporations are permitted by state law (58.1-3201) to reduce their tax assessment values by the annual local tax ratio. So, all public service corporations were permitted to pay taxes on 81% of their real estate value in 2025. If Wise County's local ratio had been 100% in 2025, it would have received an additional $1.9 million in revenue. A Virginia mandated county-wide general reassessment allows localities to re-value its real property values so that public service corporations and citizens are paying taxes on100% fair market values.
§ 58.1-3201...All general reassessments or annual assessments in those localities which have annual assessments of real estate, except as otherwise provided in § 58.1-2604, shall be made at 100 percent fair market value and, except as provided in § 58.1-2608, the State Corporation Commission and the Department of Taxation shall certify public service corporation property to such county or city, with the exception of the nonoperating (noncarrier) property of railroads, on the basis of the assessment ratio as most recently determined and published by the Department of Taxation.
Why did Wise County conduct a real estate reassessment?
The Code of Virginia mandates that each locality in the Commonwealth of Virginia must perform a periodic county-wide general reassessment of all real estate property (Code of Virginia: § 58.1-3201, § 58.1-3252.). By ordinance, Wise County conducts general reassessment every four years. For further information and details see the Commissioner of Revenue’s website at Commissioner of the Revenue | Wise County, VA
When did the County have its’ last Audit?
Wise County is required by law to have an audit annually. Wise County’s last audit was performed by Robinson, Farmer, Cox, Associates for Fiscal Year ended June 30, 2025. A copy of the Audit Reports can be found on the County’s website or at this link: https://www.wisecounty.org/Archive.aspx?ADID=203
How much of the total local funds are available for non-mandated expenditures by the Board of Supervisors?
The Board has significant mandatory funding requirements. These include, but are not limited to, the Regional Jail, Schools, School Debt, Health Department, CNW (sewer authority), VACorp insurance, PD-1 Behavioral Health, VPI Extension Office, Department of Social Services, Appalachian Juvenile Commission, Cumberlands Airport, Lonesome Pine Regional Library, and mandated Constitutional Office requirements. These total approximately $40M of the total budget.
What is a Constitutional Officer and is there a formula for required funding?
Wise County elects a Sheriff, Clerk of Court, Commonwealth’s Attorney, Commissioner of the Revenue and Treasurer to carry out the obligations set forth in the Code of Virginia for each Constitutional Office. The Code of Virginia § 15.2-1600. Counties and cities required to elect certain officers; qualifications of attorney for the Commonwealth; duties and compensation of officers; vacancies, certain counties and cities excepted; officer's powers not to be diminished. Each of these offices receives funding from the Compensation Board based on County population and each has a separate funding formula and mandatory funding by the Wise County Board of Supervisors. The Wise County Board of Supervisors is required to provide fringe benefits for all approved comp-board positions and for the Treasurer and the Commissioner of the Revenue the Board must pay at least one half of the approved salary amount determined by the comp board. Also, the Wise County Board of Supervisors supplements every Constitutional Office and the employees in that office. These salary supplements vary depending upon job duties, responsibilities and experience. These salary supplements are not mandated nor required.
The Board of Supervisors increased the real estate and personal property taxes by $0.14 cents why are they cutting the Sheriff’s SROs?
The Wise County Board of Supervisors does not have the authority to dictate to the Sheriff or his staff how or where he places his personnel.
Is the Sheriff’s Office the only Constitutional Office receiving budget cuts?
No. The Sheriff’s office is not the only Constitutional Office or department of the County receiving budget cuts. The Board of Supervisors has eliminated positions in Wise County Administration and other Courthouse departments, redistributed duties in several departments, not rehired vacated positions, and has modified the health insurance plan for all County employees.
How much does it cost for each SRO?
The information provided to the County by the Sheriff’s office is that each SRO position costs on average of approximately $90,000 plus training, equipment and a vehicle. Wise County has supported the Grant applications and provided the grant match requirements, including training, equipment, and vehicles for all the positions, currently at 18.
Did the County really change employees’ health insurance to a less expensive plan with a higher deductible and adjust employee share to 20%?
Yes. That is a cost savings measure that will be implemented July 1, 2026.
Is it true the County Board of Supervisors received an increase in their pay this year?
Yes. The Wise County Board of Supervisors in June of 2025 advertised and held a public hearing to establish annual compensation for the Board of Supervisors increasing the monthly stipend by $258.00 for the members and set the monthly amount to be $1,000 per month with the Chairman receiving an additional 280.00 per month and Vice-Chairman receiving an additional $100.00 per month. Pursuant to Virginia Code the increased amount did not become effective until January 1, 2026.
Did the County really pay a Christmas bonus in 2025?
Yes. The County did pay a Christmas bonus to all County employees of $500 each. The eight (8) Board of Supervisors members were included in this payment. This amount was budgeted in the 2025 budget.
Did the Board of Supervisors pay the previous County Administrator $187,107 in 2024, and pay a 6-month severance? If so, why?
Yes. The previous County Administrator’s annual salary was approximately $153,000 and he was paid a $30,000 supplement for the duties he assumed as the Economic Development Director. For the period 2019-2024, all employees including the County Administrator received approximately 18% increase for Commonwealth of Virginia approved cost-of-living increases. The previous County Administrator had an employment contract with severance terms that were recognized by the Board of Supervisors, and a six-month severance and separation agreement was reached on December 5, 2025.
How much does Wise County fund the fire departments and EMS agencies?
Wise County currently funds approximately $1.1M being $75,000 per each agency.
How much money does the County budget to the school system? Can the amount be reduced?
$14.1M local funding. This amount is based on a formula provided by the State based on the number of students enrolled in the system.
School debt is $4.9 million annually.
Recently, there was a restructuring of school debt to partially defer payment for three years to allow the county to address the current budget and financial issues.
How many buildings does the County own and maintain?
Approximately 12 buildings including the Courthouse, the Justice Center, Court Service Unit, Extension Office, and Community Centers.
Why is the County doing new windows and HVAC in the Courthouse when they have no money?
The heating system on the older side of the Wise County Courthouse was a boiler system installed in the early 1900s. The coal boiler was converted to oil about 50 years ago and it was beginning to fail and could not pass inspection, and parts could not be found. The windows were part of this project, which is still a work in progress but once complete is anticipated to improve heating and cooling in that section of the courthouse. Other courthouse renovations including Administration Offices, Constitutional offices and Courtroom improvements were initially required because of Covid, and later in an effort to provide additional space and better work areas to increase operational efficiency. The work was performed by County staff. The money for these renovations is a loan that will be scheduled for repayment in 2028.
How much is the County paying for new vehicles?
The only vehicles being paid for currently are the Sheriff Office vehicles. The costs anticipated for the upcoming budget are approximately $689,646.00
Can the County save money by not allowing employees to take home vehicles?
Yes. The County is limiting take home vehicles over which they have control. Department heads that are subject to call out are the only employees approved to take home a vehicle (Animal Control, when on call, Maintenance Supervisor, Landfill Supervisor, and Building Official). The vehicles utilized by the EOC and Economic Development are not County funded vehicles. These vehicles are funded through a grant and through the Industrial Development Authority. The County does not have authority over vehicles assigned to a Constitutional Officer. The Clerk, Treasurer, and Commissioner of the Revenue do not have take home vehicles. The Commonwealth’s Attorney Office and the County Attorney share an assigned vehicle when needed.
Is the County changing the convenience center hours to save money?
That has been discussed but currently the convenience center hours will remain the same.