While the total potential cost of Amendment 2 and subsequent property taxes exemptions is $515 million per year, the state’s school aid formula would automatically make up many of the regular school levy funding losses. Even so, school districts, county governments, and municipal governments could lose nearly $350 million if the taxes under consideration in Amendment 2 are exempted, putting at grave risk school funding, local public services including EMS and fire response, and services that make our communities great places to live like parks and libraries.
| County | School Excess and Bond Levy Revenue Loss | Regular Levy Loss After School Aid Formula | Total School Loss Not Made Up By School Aid Formula | Total County Government Funding Loss | Total Municipal Government Funding Loss | Total County Impact |
| BARBOUR | $0 | $339,908 | $339,908 | $1,182,540 | $175,136 | $1,697,584 |
| BERKELEY | $6,888,161 | $54,589 | $6,942,750 | $3,886,341 | $746,987 | $11,576,078 |
| BOONE | $2,210,839 | $390,966 | $2,601,805 | $1,989,275 | $214,637 | $4,805,717 |
| BRAXTON | $301,899 | $244,561 | $546,461 | $861,708 | $90,000 | $1,498,169 |
| BROOKE | $4,133,558 | $658,373 | $4,791,931 | $3,401,063 | $962,265 | $9,155,259 |
| CABELL | $9,957,500 | $937,685 | $10,895,185 | $7,810,842 | $2,691,748 | $21,397,775 |
| CALHOUN | $29,785 | $42,655 | $72,440 | $202,528 | $4,790 | $279,758 |
| CLAY | $93,518 | $51,013 | $144,531 | $179,744 | $9,321 | $333,596 |
| DODDRIDGE | $4,157,508 | $1,455,114 | $5,612,622 | $2,998,116 | $21,516 | $8,632,254 |
| FAYETTE | $2,065,177 | $342,235 | $2,407,411 | $1,873,628 | $416,305 | $4,697,344 |
| GILMER | $154,301 | $79,876 | $234,177 | $370,204 | $42,669 | $647,050 |
| GRANT | $376,367 | $247,164 | $623,531 | $870,881 | $54,719 | $1,549,131 |
| GREENBRIER | $2,157,052 | $758,717 | $2,915,769 | $1,577,974 | $481,892 | $4,975,635 |
| HAMPSHIRE | $416,751 | $194,188 | $610,939 | $784,697 | $39,722 | $1,435,358 |
| HANCOCK | $3,910,560 | $513,373 | $4,423,933 | $2,100,336 | $820,166 | $7,344,435 |
| HARDY | $266,416 | $214,629 | $481,045 | $760,430 | $164,387 | $1,405,862 |
| HARRISON | $7,304,693 | $1,808,973 | $9,113,667 | $6,553,743 | $2,821,109 | $18,488,519 |
| JACKSON | $4,257,709 | $752,530 | $5,010,239 | $3,656,656 | $396,962 | $9,063,857 |
| JEFFERSON | $3,534,132 | $516,828 | $4,050,960 | $1,887,158 | $395,040 | $6,333,158 |
| KANAWHA | $19,031,206 | $3,367,550 | $22,398,757 | $16,908,335 | $8,055,941 | $47,363,033 |
| LEWIS | $691,051 | $271,766 | $962,817 | $957,561 | $107,264 | $2,027,642 |
| LINCOLN | $247,745 | $44,184 | $291,929 | $213,309 | $8,890 | $514,128 |
| LOGAN | $3,664,343 | $648,003 | $4,312,346 | $3,370,557 | $272,382 | $7,955,285 |
| MARION | $4,084,381 | $748,728 | $4,833,109 | $3,295,979 | $845,227 | $8,974,315 |
| MARSHALL | $11,644,060 | $2,700,106 | $14,344,165 | $6,240,839 | $892,897 | $21,477,901 |
| MASON | $1,686,719 | $298,280 | $1,984,998 | $1,216,348 | $145,393 | $3,346,739 |
| McDOWELL | $1,693,379 | $299,458 | $1,992,837 | $1,055,134 | $157,136 | $3,205,107 |
| MERCER | $3,122,126 | $548,115 | $3,670,241 | $1,945,377 | $523,464 | $6,139,082 |
| MINERAL | $2,297,905 | $406,362 | $2,704,266 | $1,711,163 | $283,669 | $4,699,098 |
| MINGO | $1,855,200 | $194,131 | $2,049,331 | $1,085,046 | $199,671 | $3,334,048 |
| MONONGALIA | $8,127,801 | $1,279,728 | $9,407,529 | $6,044,663 | $1,633,104 | $17,085,296 |
| MONROE | $513,443 | $70,210 | $583,653 | $439,898 | $28,409 | $1,051,960 |
| MORGAN | $551,734 | $139,127 | $690,861 | $490,659 | $29,569 | $1,211,089 |
| NICHOLAS | $1,298,304 | $293,477 | $1,591,781 | $1,226,271 | $284,194 | $3,102,246 |
| OHIO | $5,901,822 | $1,386,754 | $7,288,576 | $2,916,651 | $1,623,997 | $11,829,224 |
| PENDLETON | $0 | $83,202 | $83,202 | $293,163 | $16,756 | $393,121 |
| PLEASANTS | $1,942,439 | -$352,397 | $1,590,042 | $1,004,635 | $175,907 | $2,770,584 |
| POCAHONTAS | $0 | $134,201 | $134,201 | $472,856 | $33,847 | $640,904 |
| PRESTON | $1,733,375 | $366,781 | $2,100,156 | $1,398,991 | $245,385 | $3,744,532 |
| PUTNAM | $6,306,292 | $1,037,435 | $7,343,728 | $2,958,340 | $566,647 | $10,868,715 |
| RALEIGH | $6,036,562 | $1,146,836 | $7,183,397 | $4,595,151 | $880,781 | $12,659,329 |
| RANDOLPH | $0 | $445,819 | $445,819 | $1,436,152 | $295,563 | $2,177,534 |
| RITCHIE | $853,571 | $228,988 | $1,082,560 | $1,176,807 | $72,388 | $2,331,755 |
| ROANE | $130,761 | $114,868 | $245,629 | $584,743 | $49,530 | $879,902 |
| SUMMERS | $0 | $72,955 | $72,955 | $257,055 | $58,139 | $388,149 |
| TAYLOR | $931,035 | $329,288 | $1,260,323 | $1,518,053 | $154,708 | $2,933,084 |
| TUCKER | $0 | $165,464 | $165,464 | $603,789 | $91,251 | $860,504 |
| TYLER | $3,752,124 | $1,372,793 | $5,124,917 | $2,396,782 | $77,705 | $7,599,404 |
| UPSHUR | $929,602 | $377,649 | $1,307,251 | $1,352,321 | $263,580 | $2,923,152 |
| WAYNE | $3,267,231 | $297,690 | $3,564,921 | $1,806,983 | $370,790 | $5,742,694 |
| WEBSTER | $0 | $102,792 | $102,792 | $362,186 | $35,960 | $500,938 |
| WETZEL | $6,379,527 | $1,207,747 | $7,587,273 | $4,152,947 | $366,768 | $12,106,988 |
| WIRT | $196,118 | $38,526 | $234,643 | $196,415 | $9,304 | $440,362 |
| WOOD | $6,704,246 | $971,305 | $7,675,551 | $4,395,109 | $2,684,208 | $14,754,868 |
| WYOMING | $1,941,875 | $203,200 | $2,145,074 | $1,135,739 | $129,368 | $3,410,181 |
| STATE TOTAL | $158,106,289 | $31,337,244 | $189,443,533 | $124,163,871 | $32,219,163 | $346,759,432 |
Notes:
-This table projects all possible losses if Amendment 2 were to pass and the Legislature exempted all taxes they are given authority over including business machinery and equipment, inventory, and personal vehicles.
-While the state’s school aid formula would make up much of the county school funding lost under the regular levy, there would still be an overall funding reduction. The school aid formula would not make up any excess levy or bond funding.
-These estimates are conservative as they do not account for $50 million in supplemental property taxes that were not available broken down by county.
