Budget
2026 Budget Process
Under the Mayor’s direction, staff prepared the 2026 Budget consistent with past practice. Many factors are considered during the budget process such as Mayor/Council priorities, service levels and asset conditions while being fiscally responsible.
Municipal staff began working on the budget over the summer and fall months. Each Department reviews its activities and plans for the year ahead. Current and prior year’s actual expenditures are taken into consideration on each line item in detail. This information is used to project the required budget for the following year while considering required services levels, work plans and critical asset replacement.
Each department then meets with the City Manager, Treasurer and finance staff to review their budget requirements. This review takes a critical look at each department’s proposed budget and begins the process of looking at the budget as a whole for the City. The Mayor reviews the budget with senior staff.
Service levels to the taxpayers of Brockville are an important consideration as well as the cost of those services. Each of the city department’s ability to perform those services requires conscientious review of work plans, required staffing levels, asset maintenance, and asset replacement. It is also at this time when other funding opportunities such as Federal and Provincial grants, debt and possible cost sharing collaborations with neighbouring municipalities are considered.
2026 Budget Deliberations
- Friday, January 2, 2026 Budget proposed. 30 Day amendment period commences next day.
- Budget Presentations by Staff – Special Council Meetings:
- January 13 at 5:30 – Operating Budgets
- January 14 at 5:30 – Community Partners and Water, Wastewater Capital
- January 20 at 5:30 – Capital
- Following that, Council Proposes and Considers Amendments brought forward by members (if needed).
- Special Council Meeting to Follow General Committee
- Members are encouraged to submit proposed amendments to the Mayor, Council and Clerk
Procedural Guidelines for the 2026 Budget
Meeting Agendas and Meeting Minutes can be found on our Civic Web portal.
Strong Mayor Power Legislation
On May 1st, 2025 the Province granted Strong Mayor Powers under part VI.1 (Special Powers and duties of the Head of Council) of the Municipal Act, 2001 to the City of Brockville’s Head of Council. These Powers change how the budget is tabled and approved.
As set out in Section 284.16 of the Act, the powers and duties of the Municipality with respect to proposing and adopting a budget are assigned to the Mayor. Below are the key highlights:
- By February 1st of each year, the Mayor shall prepare a proposed budget, provide it to each member of Council and the Clerk, and make it available to the public. Should the Mayor not present the budget by February 1st, then Council shall prepare and adopt the budget.
- Within 30 days of receipt of the proposed budget, Council, may pass a resolution to amend the proposed budget at a meeting. Council may pass a resolution to shorten this 30-day period. If Council does not make any amendments within the regular or shortened amendment period, then the proposed budget is deemed adopted.
- Within 10 days after the expiry of the amendment period, the Mayor can veto a Council amendment in writing to Council and the Clerk. The Mayor can issue a mayoral decision shortening the 10-day veto period. If the Mayor vetoes a Council amendment, the amendment is deemed not to have been passed. If the Mayor does not veto a Council amendment, the proposed budget is deemed adopted.
- Within 15 days after the expiry of the veto period, Council may override the Mayor’s veto if two-thirds of the members of Council vote to do so at a Council meeting. Council may pass a resolution to shorten the 15-day override period. If Council overrides the veto, the amended Budget is deemed to be adopted.
- A final vote on the amended budget is not required. The budget is deemed adopted once the process is complete following any proposed amendments, vetoes, or override of such vetoes. Amendments that are passed by Council and not vetoed by the Mayor are included in the city’s budget.
Procedural Guidelines for the 2026 Budget
Impact on the Taxpayer
The total required expenses net of user fees results in the annual tax levy. The tax levy is the primary source of funding for city operations. The tax levy is billed on the property tax bill.
Property taxes are calculated by multiplying the assessed value of each property by the tax rate applicable to the property tax class, such as residential or commercial. The assessed value of a property is determined by the Municipal Property Assessment Corporation (MPAC), in terms of a property’s current market value. The combined total of all the assessed value for properties in the City constitutes the taxable assessment base. When the taxable assessment base increases due to new construction, the increased assessment is considered ‘growth’. This growth impacts the net effect of any tax levy increase to the taxpayer.
The tax rate is based upon multiple factors in its calculation:
- Taxable Assessment x Tax Ratios = Weighted Assessment
- Tax Levy / Weighted Assessment = Tax Rate
The tax ratios set the relative tax burden amount of the various property tax classes in relations to the residential tax rate where the residential tax ratio is always 1. As an example, a property tax class with a tax ratio of 1.5 will have a tax rate 1.5 times the residential tax rate.
An increase to the taxable assessment base will increase the weighted assessment, the denominator of the tax rate calculation. The increase to the taxable assessment base, therefore, mitigates the impact of a tax levy increase.
As an example:
- a zero percent increase in the weighted assessment would mean that the tax rate increase would equal the tax levy increase
- A 1.2% increase in the weighted assessment would mean that the tax rate increase would be less than the tax levy increase. For example, a 5.72% increase to the tax levy resulted in a 4.42% increase to the tax rate.
Asset Management Plan
The asset management plan is a strategy developed for the management of a municipality’s assets, including technical and financial management techniques over the life cycle of these assets. Asset management plans are used to optimize benefits, reduce risks, and provide satisfactory levels of service to the community in a sustainable and cost effective manner.
Understanding Your Tax Bill
Taxes are calculated by multiplying the assessed value of a property and the combined tax rates that apply. The combined tax rate is made up of two components; a municipal rate and an education rate as mandated by the Province. The education portion of a tax bill is paid to the schoolboard listed on the property with The Municipal Property Assessment Corporation. The municipal tax rate is calculated by dividing the current year tax levy, approved by Council during the budget process, by the total weighted assessment for the municipality as a whole.
Click here to use our tax calculator.