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Rates-and-2026-Budget.pdf"
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THE CORPORATION OF THE VILLAGE OF BURK'S FALLS
BY - LAW NO. 20-2026
BEING A BY-LAW TO SET TAX RATIOS FOR MUNICIPAL PURPOSES, LEVY
THE RATES OF TAXATION AND ADOPT THE MUNICIPAL BUDGET
IN THE VILLAGE OF BURK'S FALLS
FOR THE YEAR 2026
WHEREAS Section 308(4) of the Municipal Act, 2001. S.O. 2001, c.25, as amended,
provides that a single-tier municipality shall pass a by-law in each year to establish the tax
ratios for that year for the municipality;
AND WHEREAS it is necessary for the Council of the Village of Burk's Falls pursuant to
the Municipal Act, 2001, c.25, as amended, to raise certain sums for the 2026 taxation year;
AND WHEREAS all property assessment rolls on which the 2026 taxes are to be levied
have been returned and revised pursuant to the provisions of the Assessment Act subject to
appeals at present before the District Court and the Ontario Municipal Board;
AND WHEREAS "Residential/Farm Assessment," "Commercial Assessment,"
"Industrial Assessment," "Farmland Assessment" and "Managed Forest Assessment" as
defined in the Assessment Act as amended by the Fair Municipal Finance Act, 1997 and
further amended by Regulations thereto have been determined on the basis of the
aforementioned property assessment rolls;
AND WHEREAS the tax rates on the aforementioned property classes and property sub-
classes have been calculated pursuant to the provisions of the Municipal Act, 2001, c.25, as
amended, and the manner set out herein.
NOW THEREFORE the Council of the Corporation of the Village of Burk's Falls enacts
as follows:
1.
THAT the following tax ratios shall apply for the taxation year 2026:
a) residential/farm property class is 1.0000
b) multi-residential property class is 1.1778
c) commercial occupied property class is 1.1000
d) commercial vacant units property class is 1.1000
e) commercial vacant land property class is 0.7700
f) industrial occupied property class is 1.4204
g) industrial vacant units property class is 1.4204
h) industrial vacant land property class is 0.9233
i) pipelines property class is 0.8576
j) managed forest class is 0.2500
k) farmland class is 0.2500
l) aggregate extraction class is 1.155789
2.
For the purpose of the By-Law:
a) the commercial property class includes all commercial office property, shopping
centre property and parking lot property.
b) the industrial property class includes all large industrial property.
3.
THAT the 2026 current municipal budget be adopted in the following amounts:
EXPENDITURES (MUNICIPAL)
$ 5,186,295
WATER & WASTEWATER
$ 1,145,863
PUBLIC/SEPARATE (EDUCATION)
$ 225,335
TOTAL EXPENDITURES
$ 6,557,493
THE CORPORATION OF THE VILLAGE OF BURK'S FALLS
BY - LAW NO. 20-2026
TAXATION AND PAYMENT IN LIEU
$ 1,707,543
(GENERAL PORTION)
WATER & WASTEWATER
$ 1,145,863
TAXATION (SCHOOL PORTION)
$ 225,335
OTHER REVENUE
$ 3,478,752
TOTAL REVENUES
$ 6,557,493
4.
a) For the year 2026, the Village of Burk's Falls shall levy upon the following
rates of taxation per current value assessment for general purposes:
Class/Assessment
Municipal
Rate
Special
Area Rate
Education
Rate
Total Tax
Rate
Residential/Farm
0.01881926 0.00017560 0.00153000 0.02052486
Multi-Residential
0.02216532 0.00020682 0.00153000 0.02390214
New Multi-Residential
0.02070119 0.00019316 0.00153000 0.02242435
Commercial Occupied
0.02070119 0.00019316 0.00880000 0.02969435
Commercial Excess Land
0.01449083 0.00013521 0.00880000 0.02342604
Commercial Vacant
0.01449083 0.00013521 0.00880000 0.02342604
Industrial Occupied
0.02673088 0.00024942 0.00880000 0.03578030
Industrial Excess Land
0.01737507 0.00016212 0.00880000 0.02633719
Industrial Vacant
0.02468062 0.00023029 0.00880000 0.03371091
Pipeline
0.01613940 0.00015059 0.00880000 0.02508999
Aggregate Extraction
0.02175109 0.00020296 0.00511000 0.02706405
Managed Forest /
Farmland
0.00470482 0.00004390 0.00038250 0.00513122
Commercial PIL
0.02070119 0.00019316 0.00880000 0.02969435
b) The Special Area Rate is the Village of Burk's Falls Local Share for two new
hospitals to be built in Huntsville and Bracebridge.
c) The Current Taxes shall become due and payable on September 30, 2026.
d) A penalty shall be charged as follows:
l-l/4 % on the first day of default plus an additional 1-1/4 % on the first
day of every calendar month thereafter in which taxes remain unpaid.
5.
For payments in lieu of taxes due to the Village of Burk's Falls under the Municipal
Act, 2001, c.25, as amended, the actual amount due to the Village of Burk's Falls
will be based on the assessment rolls and the municipal rates of taxation for the year
2026.
6.
THAT the 2026 municipal budget outlined on the attached Appendix 'A' be and is
hereby adopted and forming part of this by-law.
7.
This By-law shall come into force and take effect on the date adopted.
AS READ A FIRST, SECOND, THIRD TIME AND FINALLY PASSED IN OPEN
COUNCIL THIS 12th DAY OF MAY 2026.
________________________________
Mayor Chris Hope
SEAL
________________________________
CAO-Clerk Denis Duguay
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Taxation & Payments in Lieu
14-310-00 General Levy
1,652,636
4% tax levy increase
1,562,950
1,597,657
-34,707
1,502,837
1,434,370
1,391,153
14-310-00 Supplementaries-Estimated
10,000
10,000
10,000
15-210-00 Payments-in-Lieu
20,000
18,551
18,255
296
17,673
18,551
18,568
15-230-00 Grant in Lieu-Power Dam
7,658
7,658
7,658
0
7,658
7,658
7,658
15-231-00 Special Levy-Local Hospital Share
15,800
15,000
15,626
-626
15,262
15,172
15-250-00 PIL-Railway ROW
1,449
1,449
1,449
0
1,449
1,449
14-110-00 Education Taxes-English Public
170,847
168,798
171,316
-2,518
168,537
166,398
166,848
14-111-00 Education Taxes-French Public
9,339
9,652
9,325
327
9,597
10,020
9,418
14-210-00 Education Taxes-English Separate
21,663
23,728
21,793
1,935
23,574
23,380
22,967
14-211-00 Education Taxes-French Separate
23,486
21,236
23,455
-2,219
21,109
21,554
22,809
Total Taxation & Payments in Lieu
1,932,878
1,839,022
1,866,534
-27,512
1,767,696
1,698,552
1,639,421
Revenues-Water & Wastewater
15-100-00 Water Billings-Burk's Falls
302,087
2.5% utilities rate increase
294,719
295,551
-832
287,531
277,293
275,397
15-120-00 Water Service Surcharge
80,500
80,000
80,327
-327
79,677
78,885
77,573
15-125-00 Water Connections & Services
20,000
20,000
21,315
-1,315
11,822
15,409
10,996
15-130-00 Water Billings-Armour
32,974
31,270
29,610
1,660
30,508
27,724
25,440
15-150-00 Sewer Billings
280,719
262,179
273,872
-11,693
243,620
249,546
244,230
15-517-00 OCIF Formula Based Grant
30,000
sewer rehab
20,000
26,716
-6,716
120,453
96,723
15-517-00 OCIF Formula Based Grant
157,538
Yonge Street-water parts
518,900
15-517-00 OCIF Formula Based Grant
20,000
Elm Street-water parts
15-535-00 Canada Community-Building Fund (Gas Tax)-Water
130,000
130,000
15-791-00 From Water Reserve
222,045
Total Revenues-Water & Wastewater
1,145,863
1,357,068
727,391
629,677
773,611
745,580
633,636
Revenues-General Government
15-310-00 General Government-Miscellaneous
6,000
5,000
6,737
-1,737
24,944
38,358
-33,801
15-310-00 General Government-Miscellaneous
16,215
15-311-00 RV Dumping Station
800
750
755
770
400
15-325-00 Provincial Offences
3,000
3,000
3,000
1,324
2,808
1,570
15-326-00 Correctional Services Transport
733
656
617
39
497
491
164
15-327-00 Policing Revenue
3,200
3,000
3,069
-69
2,035
2,527
1,467
15-330-00 By-law Fines
1,300
800
1,125
-325
400
50
35
15-370-00 Arena Fundraising-Zamboni, Timeclock
140
121
15-380-00 Park Donations & Parkland Use Fund
200
15-381-00 Planning/Severances/Zoning
5,000
5,000
5,000
1,550
4,000
15-384-00 Roads Revenue
17,500
includes funeral home sidewalk
2,500
670
2,396
15-385-00 Community Bus
2,045
15-790-00 Transfer from Reserve-General
11,615
15-402-00 Provincial Gov't-Unconditional Grants
4,419
15-501-00 Ontario Municipal Partnership Fund
742,400
669,300
669,300
0
608,100
577,000
577,000
15-503-00 Stewardship Ontario
20,945
21,158
18,530
15-503-10 Circular Materials
300
funding for newsletters
300
272
15-504-00 NOHFC Grant - Intern
18,601
15,481
15-505-00 Donations
800
15-536-00 Gas Tax Revenue-Roads
41,640
28,493
15-720-00 Licenses & Permits
3,200
2,200
3,200
-1,000
1,554
2,384
2,243
Page 1 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
15-721-00 Garbage Tags
2,400
2,000
2,384
1,919
1,385
2,361
15-722-00 Food Cycler
278
790
15-725-00 Aggregate Resource Royalty
1,000
1,000
500
500
478
15-730-00 Rentals
12,000
Library, Upstairs Office
12,000
6,963
5,037
9,236
10,605
8,304
15-750-00 Current Interest & Penalties
40,000
40,000
34,491
5,509
32,197
36,489
33,272
15-760-00 Interest Income (General Account)
40,510
65,000
26,159
38,841
54,349
52,960
17,023
15-761-00 Interest Income (Elevator Loan)
Loan paid in full November 2025
342
342
0
1,066
1,757
177
15-762-00 Interest Income (Manor Debenture)
52,416
53,261
53,261
0
54,084
54,885
15-770-00 Sales
5,000
5,000
1,049
3,951
77,699
15,319
26,899
15-775-00 General Municipal Donations
200
15-780-00 Lakeland Holdings Dividends
33,400
66,800
66,800
0
66,800
66,800
66,800
15-790-00 Transfer from Reserve-General
170,252
42,085
15-795-00 Prior Years Surplus
146,552
2025 Surplus
244,533
244,533
0
140,834
294,901
405,145
15-816-00 NOHFC Grant-Dock Capital Project
92,833
15-817-00 Cannabis Implementation Fund
8,233
15-820-00 Kawartha Market Initiative-FedNOR
15,784
15-820-00 Kawartha Market Initiative-NOHFC
12,127
15-821-00 Welcome Centre Rent Revenue
12,500
10,768
9,601
6,435
4,680
15-790-00 Transfer from Reserve-General
Asset Management Plan
30,000
30,000
35,038
110,243
15-790-00 Transfer from Reserve-General
1,982
15,768
36,032
15-790-00 Transfer from Reserve-General
Compensation Review
20,000
13,010
15-790-00 Transfer from Reserve-General
Dog Park
2,270
15-790-00 Transfer from Reserve-General
Washroom Upgrade
20,000
15-825-00 Canada Summer Jobs
4,928
summer student grant
5,504
5,504
1,817
15-826-00 Summer Experience Program
19,140
summer student grant
22,446
22,446
2,971
2,300
1,813
15-876-00 Driftscape Revenue
100
Total Revenues-General Government
1,155,261
1,287,375
1,167,908
119,467
1,359,065
1,356,770
1,381,342
Revenues-Arena
15-372-20 Arena Revenue-Ice & Floor Rentals
176,250
150,150
195,016
-44,866
159,374
128,648
82,543
15-372-30 Arena Revenue-Public Skating
3,650
205
3,445
1,827
6,920
2,052
15-372-40 Arena Revenue-Hall Rentals
10,250
8,250
13,335
-5,085
8,745
8,614
7,550
15-372-50 Arena Revenue-Sign Rentals
8,850
8,850
7,751
1,099
3,321
1,801
2,342
15-372-60 Arena Revenue-Skate Sharpening
1,350
130
1,220
87
1,382
266
15-372-70 Arena Donations
2,700
300
1,013
-713
500
500
800
15-372-80 Arena Revenue-Snack Booth
27,000
28,500
24,949
3,551
31,818
27,348
6,654
15-372-90 Arena Revenue-Other Revenue
2,239
3,000
15-672-00 Armour Arena Contribution
183,380
162,872
137,224
25,648
138,299
123,014
114,514
15-672-10 Ryerson Arena Contribution
183,380
162,872
137,224
25,648
138,299
123,014
114,514
Total Revenues-Arena
591,810
526,794
519,086
7,708
482,270
421,241
334,235
Page 2 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Revenues-Recreation & Cultural Programs
15-373-10 Recreation-Other Programs
1,993
1,200
1,155
45
369
40
533
15-373-00 Recreation-Travel Baseball
700
687
15-375-00 Recreation-Baseball & Soccer
8,158
11,390
7,983
3,407
9,213
7,697
6,027
15-375-10 Recreation-Ball Diamond Rentals
2,500
3,000
2,447
553
310
105
15-375-20 Recreation-Ball Field Advertising
450
450
15-377-00 Recreation Donations
3,380
340
15-400-00 Canada Day Grant
3,000
1,970
1,970
0
1,560
500
500
15-374-00 Theatre Revenues
30,000
30,000
16,033
13,967
26,853
30,596
25,313
15-376-00 Theatre Donations/Sponsors
2,250
372
-372
26
15-391-00 Youth Group
40,369
20,000
1,124
18,876
15-874-00 Winter Carnival Revenue
920
920
0
15-875-00 Special Events Revenue
10,570
9,740
6,679
3,061
7,124
1,076
3,060
Total Revenues-Recreation & Cultural Programs
99,290
78,920
39,820
39,100
48,809
39,909
35,904
Revenues-Health Centre
15-540-00 Health Centre Rental Revenue
129,000
141,138
126,191
14,947
205,219
113,409
160,945
15-543-00 Health Centre-Donations
500
500
600
-100
475
517
1,876
15-544-00 Health Centre-Other Revenue
1,000
1,000
486
514
3,232
4,513
4,459
15-545-00 AHHC-Municipal Contributions
45,000
45,000
22,425
22,575
47,220
16,117
45,263
15-546-00 AHHC-Physician Recruitment-Municipalities
6,290
Total Revenues-Health Centre
175,500
187,638
149,702
37,936
256,146
140,846
212,543
Revenues-Medical Building
15-540-10 Medical Building Rental Revenue
104,000
95,785
82,298
55,466
15-544-09 Shared Service Property Maintenance
22,800
15-544-10 Medical Building-Other Revenue
Total Revenues-Health Centre
126,800
95,785
82,298
13,487
0
55,466
0
Revenues-Capital Projects
15-790-00 Transfer From Reserve-General
Tractor
5,000
5,000
0
15-790-00 Transfer From Reserve-General
PW Garage Addition
24,000
15-790-00 Transfer From Reserve-General
Fire Burn Buildng
5,720
15-507-00 Field of Dreams Grant
50,000
15-790-00 Transfer From Reserve-General
3,002
Theatre Fan
27,332
15-536-00 Canada Community-Building Fund (Gas Tax)-Roads
387,463
Yonge Street
15-509-00 OCIF Formula Based Funding-Yonge Street Rehabilita
725,839
22,895
-52,493
69,431
15-508-10 ICIP Grant-COVID-19 Resilience
67,650
68,374
-724
27,800
15-508-20 Community Emergency Preparedness Grant
45,000
Digital Sign Board
15-509-40 ROD Funding
10,000
strategic plan
15-509-00 OCIF Formula Based Funding-Roads
69,000
to offset Elm St resurface, guardrail end treatments,
funeral home sidewalk
50,000
100,443
-50,443
10,278
13,546
15-401-00 Prov Gov't Conditional Grants-Pothole Prevention
38,000
15-511-00 NORDS Fund
51,787
347,805
299,607
15-568-00 Explorer's Edge Funding
1,500
1,509
15-569-00 NECO Funding
1,500
1,500
10,000
Total Revenues-Capital Projects
1,330,091
479,175
499,328
-20,153
87,610
-38,947
131,231
TOTAL REVENUES
6,557,493
5,851,777
5,052,067
799,710
4,775,207
4,419,417
4,368,312
Page 3 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-General Government
Council
16-111-00 Council Remuneration
69,500
65,340
57,783
7,557
62,404
62,404
65,602
16-114-00 Council Materials & Supplies
12,000
Conferences/meeting expenses
12,000
4,090
7,910
5,032
4,245
3,996
Administration
16-121-00 Administration Wages & Benefits
484,537
as per wage calculation
455,000
472,508
-17,508
441,246
376,778
341,577
16-124-10 Special Legal Fees
11,000
11,000
13,356
-2,356
10,716
4,352
5,880
16-124-25 Covid Related Expenses
6,690
16-124-30 Insurance Claim-Office Entrance
125,117
16-124-40 Insurance Claim-Network
4,052
16-124-50 Insurance Claim-Welcome Centre
20,034
16-124-11 Office Telephone
1,650
1,650
2,589
-939
1,779
992
930
16-124-12 Office Natural Gas
4,350
4,350
3,152
1,198
2,824
4,159
4,100
16-124-13 Office Hydro
3,000
3,000
3,207
-207
2,604
2,467
2,448
16-124-14 Office Internet
1,700
1,700
1,429
271
1,514
1,388
1,640
16-124-15 Memberships
4,200
4,000
3,940
60
3,595
3,325
3,523
16-124-16 Website Maintenance
2,000
training/hosting fees
2,000
890
1,110
562
543
486
16-124-17 Computers & Support
30,139
28,000
30,815
-2,815
25,503
27,980
23,691
16-124-18 Office Supplies
20,000
includes new projector $2,500 & 8 Council room chairs $2,500
15,000
14,016
984
15,834
13,693
15,982
16-124-19 Seminars & Workshops
8,500
8,500
5,678
2,822
3,889
5,478
8,942
16-124-20 Advertising
1,000
1,000
1,235
-235
1,018
2,964
1,742
16-124-21 Property Taxes
1,590
Village of Burk's Falls (Fowler land)
1,590
1,624
-34
1,567
1,512
1,872
16-124-22 Honorariums
75
$75/volunteer
100
75
25
75
75
225
16-124-23 Building Maintenance
8,000
includes $2,850 repair broken pipe
8,000
2,659
5,341
4,332
1,993
4,447
16-125-1
Office Cleaning Contract
1,119
4,884
4,884
16-126-00 Financing Expenses-Bank Charges
5,500
5,500
3,944
1,556
6,067
3,723
3,360
16-128-00 Assessment Services
15,991
15,499
15,499
0
15,161
15,070
15,230
16-129-00 Tax Write-Offs
2,000
2,000
3,034
-1,034
1,047
3,651
925
16-132-00 Insurance
45,941
46,358
47,526
-1,168
51,823
47,715
43,576
16-133-00 Election
10,000
Election & share of Joint Audit Compliance remuneration
2,500
573
1,927
125
144
4,589
16-135-00 Contract-Corporate Management
5,000
Integrity Commissioner
5,000
1,030
3,970
3,478
1,326
16-136-00 Audit & Legal Fees
53,000
estimated for 2026
50,000
52,911
-2,911
43,849
38,875
32,539
16-137-00 Reserves-General Government Integrity Comissioner
10,000
Integrity Commissioner reserve
10,000
10,000
0
10,000
10,000
16-137-00 Reserves-Server Replacement
5,000
5,000
5,000
0
5,000
16-144-00 Intern
24,993
21,229
16-145-00 Capital Asset Planning
5,000
30,000
28,949
1,051
35,038
729
590
16-146-00 Asbestos Survey
15,768
16-147-00 Capital-Washroom Renovations & Generator
67,650
85,441
-17,791
168
28,289
16-147-10 Capital-Asbestos Abatement
5,500
5,500
5,500
16-147-2
Capital-Furnace Replacement
7,900
9,291
-1,391
16-152-00 Compensation Review
25,000
18,010
6,990
16-158-00 Donations
4,500
4,500
2,430
2,070
2,504
2,716
1,491
16-158-10 Donation-Ag Society Fall Fair Tents
1,750
5,000
5,434
-434
4,856
3,946
16-159-00 Reserves-Local Hospital Share
15,800
Commitment to Huntsville & Bracebridge new hospitals
15,000
15,626
-626
15,261
15,000
Total Expenses-General Government
848,223
924,637
923,744
893
817,105
705,710
759,741
Page 4 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-Protection to Persons
16-213-00 Regional Training Officer
4,885
4,771
4,808
-37
4,877
4,771
4,771
16-214-00 Fire Department
185,865
158,261
141,681
16,580
352,661
127,190
196,577
16-214-10 Fire Hall Property Purchase
19,841
16-214-11 Fire Hydrants
1,000
1,000
1,000
733
230
16-214-20 Nelson Pumphouse Wages
2,000
2,000
1,165
835
1,171
8,909
1,469
16-214-30 Reserves-Fire
14,000
14,000
14,000
0
13,741
10,042
4,486
16-214-30 Reserves-Fire (Surplus)
13,481
16,407
10,580
13,307
16-214-30 Reserves-Pumper Truck
30,000
16-214-31 Fire Burn Building
2,000
10,079
10,079
5,720
16-214-40 Pumphouse Materials
8,500
6,500
12,033
-5,533
6,546
166,914
19,461
16-214-50 Pumphouse Contract
500
500
500
16-214-51 Capital-Asbestos Abatement
5,000
5,000
16-220-00 Policing Contract
291,654
262,751
262,752
-1
259,212
290,195
235,859
16-221-00 OPP Detachment Board
1,140
insurance,programming,association fee
700
307
16-241-00 Building Inspector
16-244-00 By-law Enforcement
30,000
BLEO & OSPCA
28,500
25,791
2,709
21,390
25,473
21,688
16-244-10 By-law Enforcement-Vehicle Purchase
shared cost with South River & Strong
8,233
16-248-00 Communication Tower
110
110
110
16-251-00 Crossing Guards Wages
8,000
5,800
5,582
218
5,681
5,509
5,335
16-264-00 Emergency Measures-Materials
3,500
3,500
944
2,556
912
1,021
1,295
16-265-00 Emergency Measures-Contract
4,800
4,800
4,998
-198
542
824
16-265-10 Emergency Measures-Capital
45,000
Digital Sign Board
16-266-00 911 Civic Addressing
600
600
600
37
1,469
Total Expenses-Protection to Persons
641,876
508,872
484,140
24,732
697,826
681,695
505,717
Expenditures-Transportation Services
16-311-70 Road Wages
133,300
133,300
116,057
17,243
111,920
112,204
94,541
16-314-01 Armstrong Bridge Rehabilitation 2019/2020
1,539
452
16-314-10 Materials & Services-Bridges & Culverts
10,000
Bridge Study
25,000
18,125
6,875
18,513
11,309
25,905
16-314-20 Materials & Services-Roadside Maintenance
14,000 Ditching, roadside mowing, catchbasin repairs & cleaning
14,000
4,905
9,095
3,931
7,828
13,045
16-314-21 Ontario Street Sidewalk Repair
10,278
16-314-23 Yonge Street Reconstruction
1,113,302
347,805
28,114
319,691
32,483
16-314-24 Capital-Micro-Sealing
41,640
28,493
16-314-25 Capital-Huston St Sidewalk
50,000
72,392
16-314-26 Capital-Resurface Victoria Street
131,396
16-314-27 Capital-Resurface Ontario Street
140,097
16-314-28 Capital-Chipper for Tractor
5,000
16-314-29 Capital-Guardrail End Treatments
30,000
16-314-32 Capital-Resurface Elm Street
24,000
16-314-31 Capital-Funeral Home Sidewalk
35,000
16-314-30 Materials & Services-Hardtop Maintenance
36,000
Sweeping, line painting, cold mix, recycled asphalt
36,000
34,988
1,012
36,299
46,144
36,627
16-314-40 Materials & Services-Loosetop Maintenance
9,000
calcium, grading
9,000
1,282
7,718
8,198
641
1,470
16-314-50 Materials-Winter Sand
38,000
winter sand/salt + OGRA winter monitoring application
35,000
31,290
3,710
43,077
28,757
22,574
16-314-51 Contract-Winter Control
80,000
snow removal contract
80,000
91,978
-11,978
52,346
51,733
62,997
16-314-60 Materials & Services-Safety Devices
6,500
6,500
4,640
1,860
8,548
7,251
1,879
16-314-70 Materials & Services-Roads
15,000
vehicle expenses/fuel/AORS certification
15,000
1,680
13,320
1,884
16,069
8,806
16-314-90 CNR Signal Maintenance
8,700
monthly road crossing fee + repair contingency
8,700
4,386
4,314
4,386
3,834
3,558
16-344-00 Streetlights Capital Lease Interest
92
92
0
441
796
1,141
16-345-00 Streetlights-Materials & Services
14,000
hydro + maintenance
30,000
25,211
4,789
28,482
29,748
25,114
16-347-00 Capital-Main Street
-4,292
16-348-00 Reserves-Roads Construction
20,000
future construction projects
20,000
20,000
0
20,000
20,000
10,000
16-348-10 Capital-Tractor Replacement
12,900
69,211
-56,311
5,000
16-384-00 Kubota Tractor Loan Payments
12,138
-69,793
Page 5 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
16-349-00 Roads-Interfunctional Machine Credit
-7,500
offsets charge to water & sewer
7,500
-8,751
16,251
-7,239
-8,270
-8,352
16-354-00 Community Bus-Operation Expenses
6,204
16-359-00 Reserves-Infrastructure General
94,894
94,394
16-360-00 Reserve-Truck
10,000
10,000
10,000
10,000
16-360-10 Reserve-Bucket Truck
25,000
16-360-20 Reserve-Tractor
5,000
16-361-00 Sidewalk-Wages
26,087
25,575
22,798
2,777
20,889
18,721
19,068
16-364-00 Sidewalk-Materials
15,000
fuel,tractor repairs, equip rentals
22,000
4,933
17,067
10,408
7,064
5,830
16-364-10 Reserves-Huston St Sidewalk
10,000
16-374-00 Truck & Shop-Materials
20,000
hydro,gas,security,phone & internet and vehicle expenses
ie: safety, repairs
20,000
25,360
-5,360
21,957
16,419
12,693
16-374-00 Shop Furnace
4,500
3,867
16-374-00 Truck & Shop-PW Garage
11,209
25,742
16-374-00 Truck & Shop-Roads Need Study & consultant
14,145
16-375-00 CLI-ECA (OCWA)
1,567
4,246
80-121-00 2B Recovered-Streetlight Capital Lease
9,220
9,220
0
13,527
13,173
12,827
Total Expenses-Transportation Services
1,697,527
1,016,986
889,439
127,547
427,091
461,954
438,805
Expenditures-Water & Wastewater
16-411-00 Sewer-Wages & Benefits
94,500
78,162
78,198
-36
68,531
65,202
62,573
16-412-00 Sewer-Capital
30,000
sewer rehab-funds from OCIF
20,000
29,477
-9,477
78,966
70,367
16-412-00 Sewer-Capital
Camera Sanitary-funds from OCIF
41,487
26,356
16-412-00 Sewer-Capital-Showers installed at PW Garage
Health & Safety
3,500
730
16-412-10 Reserves-Sewer
20,000
16-414-00 Sewer-Material & Services
115,500
includes pump repairs & GPS system
90,000
99,419
-9,419
88,748
76,447
121,696
16-415-00 Sewer-Contracts
55,000
55,000
29,780
25,220
60,622
28,532
29,305
16-419-00 Sewer-Interfunctional Machine Charge
3,487
2,717
2,088
16-427-00 Capital Asset Planning-Water & Wastewater
3,000
3,000
3,000
3,109
16-428-00 Water-Interfunctional Machine Charge
4,200
4,200
5,263
-1,063
4,130
5,552
6,264
16-429-00 Main St. Project
-9,510
16-431-00 Water-Wages & Benefits
120,631
98,658
89,170
9,488
90,440
85,260
80,932
16-434-10 Reserve-Water-Manganese
20,000
transfer to reserve
20,000
20,000
0
20,000
20,000
16-432-01 Water-Capital-Yonge Street Watermain Replacement
346,000
expense covered through OCIF
648,900
648,900
16-432-00 Water-Capital-Water Meter Update
25,000
25,000
21,402
3,598
18,822
13,293
15,404
16-432-00 Water-Capital-Truck Replacement
81,364
16-432-02 Water Capital-Elm Street water line parts
20,000
funds from OCIF
16-432-10 Reserves-Water-Pumps
50,000
reserve for future pump replacement
50,000
50,000
0
44,518
28,801
10,000
16-433-00 Water-Leaks & Repairs-Wages
9,240
9,060
3,968
5,092
8,774
7,323
10,090
16-433-10 Water-Leaks & Repairs-Materials & Services
11,000
11,000
10,906
94
8,586
7,493
3,004
16-434-00 Water-Materials & Services
95,000
includes waterline swab & chlorine test kits
81,000
94,297
-13,297
99,649
73,176
79,651
16-435-00 Water-Contracts & Financials
82,000
82,000
83,986
-1,986
77,823
82,219
76,325
16-437-00 Water Tower Inspection
6,000
5,000
16-437-20 OILC Loan Interest-Water Tower Debenture
11,086
12,540
12,420
120
13,833
15,204
16,533
16-447-00 Reserves-Water
13,796
49,366
-35,570
12,798
67,133
80-117-00 OILC Loan-Water Standpipe Debenture
47,706
46,252
46,252
0
44,842
43,475
42,150
Total Expenses-Water & Wastewater
1,145,863
1,357,068
727,391
629,677
773,610
745,579
633,638
Page 6 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-Environmental Services
16-444-00 Waste Contract
86,800
86,800
69,573
17,227
67,854
61,658
59,764
16-445-00 Recycling Contract
15,178
15,178
15,544
-366
40,088
44,984
38,740
16-446-00 Hazardous Waste
4,500
4,500
3,035
1,465
3,048
3,329
3,445
16-451-00 Waste Disposal-Supplies
1,800
garbage tags
1,400
1,657
1,413
16-454-00 Landfill-Tri R
50,195
59,419
56,933
2,486
38,937
43,468
33,513
16-455-40 Recycling Materials
500
500
500
475
100
16-457-00 Reserves-Landfill
6,000
6,000
6,000
0
5,838
5,483
1,800
16-457-00 Reserves-Landfill
2,500
2,500
2,500
0
2,500
2,500
2,500
Total Expenses-Environmental Services
167,473
176,297
155,242
21,055
159,678
161,897
139,862
Expenditures-Almaguin Highlands Health Centre
16-540-10 Health Centre Wages & Benefits
66,900
61,000
65,810
-4,810
78,475
44,903
36,585
16-540-20 Hydro
23,352
23,352
21,346
2,006
28,533
23,975
23,656
16-540-30 Natural Gas
7,650
7,650
5,611
2,039
6,542
6,398
7,981
16-540-40 Fuel Oil
1,683
1,683
557
1,126
1,346
16-540-60 Cleaning Materials
4,988
4,988
4,735
253
5,905
3,162
5,674
16-540-61 Janitorial Contract
6,875
22,619
30,344
16-540-70 Pest Control
750
750
1,054
-304
1,077
734
902
16-540-80 Water & Sewer
1,875
1,875
1,764
111
2,647
3,093
2,277
16-540-90 Insurance
14,112
8,625
11,211
-2,586
13,981
9,392
9,160
16-541-01 Health Centre-Roof over Elevator Shaft
4,800
3,596
16-541-01 Health Centre-Capital-Key System
2,667
2,601
16-541-01 Health Centre-Backflow Preventer
3,943
16-541-01 Health Centre-Capital
40,000 fire pump controller, basement flooring & plumbing repair
59,465
41,982
16-541-00 Snow Removal
6,500
5,500
6,868
-1,368
4,331
2,848
6,433
16-541-10 Elevator R&M
5,500
5,500
4,414
1,086
7,701
1,962
1,958
16-541-30 Building Maintenance
30,000
30,000
27,992
2,008
33,289
30,869
22,902
16-541-60 Miscellaneous
1,875
1,875
1,942
-67
2,558
189
16-541-80 Telephones
2,000
2,000
2,338
-338
3,458
3,790
3,004
16-542-00 Health Centre Loan Interest Payments
327
16-550-00 Reserves-Health Centre
35,000
Building Reserve
10,000
10,000
0
10,000
10,000
10,000
80-110-00 2B Recovered-Health Centre Loan
loan paid in full October 2022
24,213
Total Expenses-Almaguin Highland Health Centre
242,185
224,263
207,624
16,639
206,718
171,401
195,556
Expenditures-Medical Building
16-542-11 Medical Building Wages & Benefits
23,700
20,000
12,277
11,928
16-542-12 Shared Service Property Maintenance
22,800
16-542-20 Hydro
6,400
5,870
6,884
7,992
16-542-30 Natural Gas
2,500
2,500
1,854
2,133
16-542-40 Fuel Oil
550
550
186
16-542-50 Cleaning Materials
1,500
1,500
1,675
1,054
16-542-60 Janitorial Contract
7,540
16-542-70 Pest Control
250
250
93
245
16-542-80 Water & Sewer
1,610
1,610
1,533
1,031
16-542-90 Insurance
9,687
7,311
7,311
3,131
16-543-00 Snow Removal
2,000
2,000
2,813
949
16-543-10 Building Maintenance
7,500
7,500
2,044
3,092
16-543-20 Property Taxes
8,500
8,500
8,797
-297
8,178
7,964
7,752
16-543-30 Miscellaneous
625
625
156
16-543-40 Medical Building-Capital
40,000
hydro meter - connection
5,000
5,253
8,804
Total Expenses-Medical Building
127,622
63,216
50,876
12,340
8,178
55,863
7,752
Page 7 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-Other Health Services
16-518-00 Health Unit Levy
32,405
31,188
31,188
0
29,703
28,837
26,266
16-520-00 Land Ambulance
32,331
30,245
30,245
0
29,493
28,690
27,562
16-521-00 OTN Contributions
500
16-541-20 Muskoka & Area Ontario Health Team
1,000
Healthcare HR Recruiter - 3 year commitment (2026-2028)
1,000
1,000
0
1,000
1,000
16-541-00 Family Health Team donation
16,123
16-551-00 Cemetery Wages & Benefits
10,000
8,000
9,484
-1,484
8,301
6,318
6,042
16-554-00 Cemetery Materials & Services
4,500
3,500
4,537
-1,037
2,887
2,988
2,831
Total Expenses-Other Health Services
80,236
73,933
76,454
-2,521
71,384
83,956
63,201
Expenditures-Social & Family Services
16-618-00 General Assistance Levy-Parry Sound DSSAB
40,763
38,110
38,110
0
36,909
35,943
35,058
16-626-00 Seniors Centre
12,000
snow removal, insurance
11,000
10,539
461
12,304
8,742
10,623
16-628-00 Eastholme Levy
32,774
estimated 3% increase
32,187
32,187
0
31,553
30,833
29,842
16-638-00 Almaguin Manor-loan interest
46,930
48,314
48,028
49,383
50,702
Total Expenses-Social & Family Services
132,467
129,611
128,864
747
130,149
126,220
75,523
Expenditures-Arena
16-721-00 Arena Wages & Benefits
326,053
298,420
290,245
8,175
256,556
230,923
186,140
16-723-00 Arena Bad Debt Expense
85
16-724-11 Audit & Accounting
5,750
5,500
5,385
115
5,300
4,704
3,010
16-724-10 Insurance
50,855
48,595
50,251
-1,656
45,096
39,218
35,445
16-724-20 Telephone/Internet
2,500
3,000
1,897
1,103
2,861
1,958
1,488
16-724-30 Hydro
91,360
66,000
87,009
-21,009
65,906
58,278
51,147
16-724-40 Natural Gas
8,500
19,000
7,264
11,736
16,054
19,148
17,534
16-724-50 Water & Sewer
6,600
9,000
5,820
3,180
7,965
4,493
3,130
16-724-60 Ice Plant
22,500
19,575
32,634
-13,059
25,328
10,769
22,416
16-724-70 Building/Equipment/Garbage Maintenance
26,500
22,500
18,299
4,201
26,322
21,236
20,110
16-724-80 Cleaning Supplies
7,000
8,500
6,472
2,028
7,768
6,216
3,169
16-725-01 Zamboni Maintenance/Fuel/Blade Sharpening
16,500
14,500
14,681
-181
11,285
8,990
13,811
16-724-91 Office Supplies/Uniform/Tech Support/Software
14,500
7,000
12,220
-5,220
6,381
6,379
6,628
16-724-92 Fire Safety
3,750
3,550
3,705
-155
3,263
3,805
3,505
16-724-93 Snow Removal
6,750
6,000
5,003
997
2,197
1,898
5,360
16-724-94 Elevator
2,500
3,000
1,640
1,360
1,727
577
2,441
16-724-95 Skate Sharpener
600
600
99
501
171
410
270
16-724-96 Booth Supplies
9,900
12,825
15,256
-2,431
17,038
13,285
6,215
16-724-97 Training
4,500
4,500
4,603
-103
2,075
2,288
2,287
16-724-98- Asbestos Survey
5,500
16-724-99 First Aid Supplies
250
500
68
16-725-00 Capital
168,323
compressor #2 replacement, upgrade relief pipe & stack,
generator repairs,floor machine scrubber,lintel
repairs,garage door replacement
132,100
88,324
43,776
109,981
109,803
64,558
Total Expenses-Arena
775,191
684,665
650,875
33,790
618,774
544,378
448,749
Page 8 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-Other Recreation & Cultural
16-705-00 Parks Capital
2,500
1,435
17,444
16-711-00 Parks Wages & Benefits
51,252
50,247
41,314
8,933
48,132
35,929
41,293
16-713-00 Walking Bridge Expenses
2,000
2,000
2,000
183
47
16-714-00 Parks & Parking Lots Materials & Services
14,000
10,000
13,007
-3,007
11,805
7,101
11,573
16-715-00 Parks-Dog Park Capital
5,000
9,151
-4,151
74
425
16-715-10 Reserve-Dog Park
375
375
375
16-718-00 Reserve-Parks
2,500
2,500
2,500
0
2,500
2,500
2,500
16-719-00 Reserve-Walking Bridge
50,000
as per Bridge Inspection
50,000
50,000
0
5,000
5,000
5,000
16-720-00 Reserve-Mower
5,000
5,000
5,000
0
5,000
16-726-00 Reserve-Arena
9,000
9,000
9,000
0
5,902
5,704
5,245
16-731-00 Recreation Programs-Wages & Benefits
9,500
11,220
7,616
3,604
8,208
25,257
60,740
16-734-00 Recreation Programs-Materials & Services
14,517
Insurance, BookKing, materials
18,695
13,068
5,627
15,277
13,874
15,721
16-734-10 Recreation - Travel Baseball
700
614
86
16-735-00 Recreation-Capital
1,279
16-741-00 Theatre Wages & Benefits
15,250
16,519
14,530
1,989
16,724
12,518
10,157
16-743-00 Theatre-Confection Supplies
4,500
4,500
4,065
435
5,883
5,835
2,993
16-744-00 Theatre-Other Materials & Services
14,517
distributer fees, shipping, booking services
15,700
8,763
6,937
14,175
11,489
10,051
16-745-00 Theatre-Capital
13,002
lobby upgrades & new fan
16-750-00 Youth Group-Supplies
40,369
20,000
1,124
18,876
16-754-00 Ball Diamonds-Materials
4,500
insurance,hydro,contingency
3,500
4,396
-896
3,319
3,523
2,157
16-755-00 Ball Diamonds-Capital
77,338
16-790-00 Historical Society-Museum Donation
5,000
5,000
5,000
0
5,000
5,000
5,000
16-794-00 Library
64,738
77,154
77,154
0
73,646
69,929
61,807
16-794-10 New Library Project
9,765
6,305
3,460
2,735
16-795-00 Library-Building Maintenance
5,000
3,500
2,784
716
797
3,401
646
16-797-00 Reserves-Library Building
3,113
3,113
3,113
0
3,113
3,113
3,113
Total Expenses-Other Recreation & Cultural
328,133
325,988
278,879
47,109
307,451
210,294
255,865
Expenditures-Economic Development
16-805-00 Tourism Development
7,700
TODS & highway sign replacement
7,700
4,311
3,389
3,541
3,624
5,206
16-815-00 Planning/Economic Development
40,000
Zoning By-law; surveys $17,000;general consulting
40,000
26,514
13,486
3,125
10,912
43,767
16-816-00 Planning Board Contribution
No known planning board contribution requested
16-819-00 Downtown Revitalization
4,000
flowers
3,500
3,920
-420
3,330
3,464
2,884
16-820-00 Kawartha Market Project
12,466
85,310
16-821-00 Waterfront Development
2,000
spring/fall dock placement
2,000
1,830
170
1,830
1,830
103,147
16-825-00 Cost of Land Sales
11,232
9,828
26,883
16-826-00 Appraisals
6,106
16-841-00 Economic Development-Wages
4,712
staff time for locates
7,000
3,761
3,239
5,666
6,013
7,777
16-844-00 Economic Dev/Community Dev Officer
as per budget prepared by ACED
19,142
16,171
2,971
19,980
15,307
10,000
16-845-00 GIS (Geospatial Information System)
10,000
10,000
9,234
766
9,649
8,922
8,596
16-845-10 Reserves-Lagoon Capacity Study
25,000
estimated share of $637,900 study
25,000
16-861-00 Welcome Centre Wages & Benefits
1,200
PW minor repairs
1,200
67
1,133
103
1,095
935
16-864-00 Welcome Centre-Materials
6,000
building maintenance & $4,512 insurance
10,500
13,970
-3,470
14,741
9,196
9,762
16-865-00 Win This Space Program
9,308
16-875-00 Special Events
14,750
Seniors Tea/May 24 Celebration/Canada Day/ Fall
Fair/Tree Lighting/Parade
15,785
15,118
667
11,996
8,572
6,524
16-876-00 Strategic Plan Implementation
20,000
16-876-10 Reserves-Strategic Plan
10,000
16-843-1
Transfer to Reserve-Community Improvement 2022
program cancelled in 2023
31,830
Total Expenses-Economic Development
145,362
141,827
106,128
35,699
89,895
108,284
325,046
Page 9 of 10
2026 BUDGET
May 2026
APPENDIX 'A'
By-law No. 20-2026
Account Account
2026 Budget
Comments
2025 Budget
2025 Actual
2025 Variance
2024 Actual
2023 Actual
2022 Actual
Number
Name
as of Dec 31st
Expenditures-Education
18-911-00 Education Taxes-English Public
170,847
168,798
171,316
-2,518
168,537
166,398
166,848
18-912-00 Education Taxes-English Separate
21,663
23,728
21,793
1,935
23,574
23,380
22,967
18-913-00 Education Taxes-French Public
9,339
9,652
9,325
327
9,597
10,020
9,418
18-914-00 Education Taxes-French Separate
23,486
21,236
23,455
-2,219
21,109
21,554
22,809
Total Expenses-Education
225,335
223,414
225,889
-2,475
222,817
221,352
222,042
TOTAL EXPENSES
6,557,493
5,851,777
4,905,545
946,232
4,530,676
4,278,583
4,063,745
TOTAL REVENUES
6,557,493
5,851,777
5,052,067
799,710
4,775,207
4,419,417
4,368,312
surplus/deficit
0
0
146,522
244,533
140,834
304,566
Page 10 of 10