26-05 BudgetCOUNTY OF ELGIN
By -Law No. 26-05
"BEING A BY-LAW TO PROVIDE FOR THE ADOPTION OF THE 2026 BUDGET OF
THE CORPORATION OF THE COUNTY OF ELGIN AND TO ESTABLISH THE 2026
TAX RATIOS, AND 2026 TAX RATES FOR THE SAID THECORPORATION OF THE
COUNTY OF ELGIN AND ITS CONSTITUENT LOWER TIER MUNICIPALITIES"
WHEREAS, for purposes of the Municipal Act, 2001, S.O. 2001, c. 25, as amended,
(hereinafter "Act"), the Corporation of the County of Elgin is an upper -tier municipality; and,
WHEREAS Section 289 of the Act provides that the Council of each upper -tier municipality
shall in each year prepare and adopt a budget including estimates of all sums required
during the year for the purposes of the upper -tier municipality; and,
WHEREAS Section 308(5) of the Act provides that the Council of an upper -tier municipality
shall in each year establish tax ratios for that year for the upper -tier municipality and its
lower -tier municipalities; and,
WHEREAS Section 308(7) of the Act provides that the Council of each upper -tier
municipality shall in each year establish, for each property class, a single tax ratio for the
upper -tier municipality and its lower -tier municipalities; and,
WHEREAS Section 308(15) through Section 308(18) of the Act provides that the Council of
each municipality may in each year opt to have certain optional property classes apply
within the County; and,
WHEREAS Section 308.1(5) of the Act provides that an upper -tier municipality that intends
to apply a tax ratio of less than 0.25 to the farm property class for a tax year shall pass a by-
law in the year to establish the tax ratio for that year for the farm property class.
WHEREAS Section 22 of Regulation 282/98 made under the Assessment Act, R.S.O.
1990, c. A.31, as amended, has given municipalities the option to reduce the property tax
rate on qualifying value-added activities that occur on farms as part of the farming
business to 75 per cent lower than the industrial or commercial tax rates that would
otherwise apply; and,
WHEREAS the local municipally owned landfill sites in the Municipalities of Dutton Dunwich
and West Elgin did not previously pay property tax in respect of those properties to the
Corporation of the County of Elgin, as their associated upper -tier municipality until an
amendment to the taxation regulations created such an obligation, and, further thereto, the
Corporation of the County of Elgin finds that the landfill tax ratio, when applied, unfairly
penalizes the said local municipalities; and,
WHEREAS, notwithstanding that set forth immediately above, it is necessary to apply the
revenue neutral landfill ratio/tax rate; and,
WHEREAS Section 107 (1) of the Act provides that Council may make grants to any person,
group or body Council deems in the interest of the municipality.
NOW, THEREFORE, the Municipal Council ("Council") of the Corporation of the County of
Elgin enacts as follows:
THAT the large industrial class remain as an optional property class.
2. THAT the optional 75% reduction in the Small -Scale On -Farm Business Sub -
Class tax ratio be maintained for the first subclass for the commercial and industrial
property classes to a total of $50,000 per subclass.
3. THAT The Corporation of the Municipality of Dutton Dunwich and The Corporation of
the Municipality of West Elgin each receive a grant in an amount that is equal to the
full portion of the County property taxes on the landfill portion of the assessment of
property that these municipalities use for the disposal of waste collected from local
residents.
4. THAT the 2026 tax ratios for the Corporation of the County of Elgin as set out on
Schedule "A" attached hereto be approved and adopted by Council.
5. THAT the 2026 tax rates for the assessment in each property class for the
Corporation of the County of Elgin as set out in Schedule "B" attached hereto be
approved and adopted by Council.
6. THAT the 2026 Operational Business Plan & Budget for the Corporation of the
County of Elgin as set out on Schedule "C" attached hereto, incorporating estimates
for revenue and expenditures, be approved and adopted by Council.
7. THAT the 2026 Capital Plan for the Corporation of the County of Elgin as set out in
Schedule "D" attached hereto be approved and adopted by Council.
8. THAT, for purposes of clarity, all Schedules hereto form part of this By -Law.
READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS 27TH DAY OF
JANUARY 2026.
� R
ainer Parkin, Domin ue Giguere,
Chief Administrative Officer/Clerk. Warden.
Schedule A
Residential
1.000000
1.000000
Farmland Awaiting Dev.
0.500000
0.500000
New Multi -Residential
1.000000
1.000000
Multi -Residential
1.999900
1.999900
Commercial - Occupied
1,637600
1.637600
Commercial - Small Value Added Farm (1st Subclass)
0.409400
0.409400
Commercial - Small Value Added Faun (2nd Subclass)
0.409400
0.409400
Commercial -Vacant Land
1.637600
1.637600
Industrial - Occupied
2.225100
2.225100
Industrial - Small Value Added Farm (1st Subclass)
0.556300
0.556300
Industrial - Small Value Added Farm (2nd Subclass)
0.556300
0.556300
Industrial -Vacant Land
2.225100
2.225100
Large Industrial - Occupied
2.831800
2.831800
Large Industrial -Vacant
2.831800
2.831800
Aggregate Extraction
1.810578
1.810578
Pipelines
1.144600
1.144600
Farm
0.230000
0.230000
Managed Forests
0.250000
0.250000
Landfill
33.402646
33.402637
Schedule B
Prop�
Residential
0.694535%
.
0.702665
1.17
Farmland Awaiting Dev.
0.347268%
0.351333
1.17
New Multi -Residential
0.694535%
0.702665
1.17
Multi -Residential
1.389001%
1.405260
1.17
Commercial - Occupied
1.137371%
1.150684
1.17
Commercial - Small Value Added Farm (1st Subclass)
0.284343%
0.287671
1.17
Commercial - Small Value Added Farm (2nd Subclass)
0.284343%
0.287671
1.17
Commercial -Vacant Land
1.137371 %
1.150684
1.17
Industrial - Occupied
1.545410%
1.563500
1.17
Industrial - Small Value Added Farm (1st Subclass)
0.386353%
0.390875
1.17
Industrial - Small Value Added Farm (2nd Subclass)
0.386353%
0.390875
1.17
Industrial - Vacant Land
1.545410%
1.563500
1.17
Large Industrial - Occupied
1.966784%
1.989807
1.17
Large Industrial -Vacant
1.966784%
1.989807
1.17
Aggregate Extraction
1.257510%
1.272230
1.17
Pipelines
0.794965%
0.804270
1.17
Farm
0.159743%
0.161613
1.17
Managed Forests
0.173634%
0.175666
1.17
Landfill
23.199301%
23.470859
1.17
r%
VVI IC-%.AUIG v
Year2024
Year2025
2026Proposed
Budget
Actual
Performance
Budget
IForecasted
Actual
Forecasted
I Performance
I Proposed Budget
$ Change
%Change
Departments
000- Corporate Activities Total See Below*
5,377,908
4,572,668
805,240
6,215,276'.
6,224,479
(894,257)
(9,203)
5,521,126'.:
(694,150)
d11%
100 -Warden Total
115,926
114,451
1,475
119,2691
114,484
78,720
4,785
119,335
66
01.
110 -Council Total
334,588
339,365
(4,777)
355,625,
353,644
265,188
1,981
382,959,
27,334
8%
120 - Corporate Services Total
1,169,176
930,830
238,346
1,218,225;
1,025,886
957,857
192,339
1,314,280
96,054
81/1
125 - Legal Services Total
0
0
0
223,171,
325,766
209,761
(102,594)
493,412!
270,240
121./
130-Administrative Services Total
1,022,207
1,052,988
(30,781)
821,257
774,248
577,571
47,010
895,696
74,439
01A
135- Provincial Offenses "Act Total
(104,118)
---(101973)
(2,145)
(116,142),
(10Q051)
_ (154,224
(16,691)
(131,600)''
(14,858)
a
' 13/
140 - Financial Services Total
869,653
880,169
(10,516)
999,521
965,008
747,715
34,513
966,593'
(32,928)
-3%
145 -Collections Total
(17,654)
(10,253)
(7,401)
(17,654);
(13,982)
(11,653)
(3,672)
(17,654)''
0
0%,
150- Information Technology Total
1,647,645
1,414,925
232,721
1,801,575
1,747,783
1,212,282
53,793
1,716,440
(85,135)
-5%
160- Human Resources Total
866,317
709,409
156,908
838,363,
836,479
573,046
1,884
982,177+
143,814'
171/
170- Engineering Services Total See Below*
1,042,260
1,584,457
(542,197)
788,258!
(464,515)
333,250
1,252,773
5,758,428
4,970,170
6311/.
180 - Library Services Total
2,922,920
2,922,172
748
3,003,862
2,921,944
2,250,922
81,918`
3,091,317:
87,455
31%
185 -Archives Total
238,900
229,084
9,816
264,501
220,428
209,315
44,073
298,405
33,904
131%
200- Administrative Building Total
423,129
238,892
184,238
493,5801
521,674
141,472
(28,094)
397,071
(96,509)
-20"
210 - Emergency Operations Centre Total
295,593
229,446
66,147
236,1891
183,199
124,776
52,990
258,402
22,213
9°
215 - Fire School Total
0
0
0
46,133'
94,166
33,566
(48,033)
62,116:'
15,983'
351/.
220 - Land Division Total
34,698
(54,433)
89,131
(32,313)',
(48,992)
(12,685)
16,679
(55,934);
(23,621)
730
230 -Agriculture Total
95,209
90,270
4,938
96,234!
94,234
65,543
2,000
97,648
1,415
1"
240 - Museum Total
289,510
263,671
25;8391
313,814
319,919
234,091
(6,105)
315,379
1,565
0^/
250 - Police Services Board Total
97,487
(66,895)
164,382
0!
(150)
(150)
150
0'
0
0°
270-Ambulance Total
3,695,647
3,284,912
410,735
3,460,116,
3,071,331
2,923,463
388,784
3,554,293'
94,177
31%
275 - Community Paramedicine Total
0
0
0
0i
(15,825)
(15,825)
15,825
0'
0
' po
280 - Economic Development Total
1,017,447
766,460
250,987
1,251,055
1,201,579
635,450
49,477
889,146'
(361,909)
-29"
290 - Planning Total
407,393
292,003
115,390
199,441'
308,406
205,627
(108,965)
127,878'
(71,563)
36-
460-10 - Building & Property - EM Total
584,102
515ollS
68,987
613,464'
524,770
333,315
88,694
788,542!
175,077
291/1
460-20 - Building & Property - TL Total
681,240
313,090
368,151
473,841
559,613
350,777
(85,772)
749,391
275,550
+ 58%
450-30- Building & Property -BV Total
396,994
382,107
14,887
408,637'
310,670
194,345
97,967
497,707'
89,070
22'
Summary For Departments
23,504,180
20892,928
2,611,251`
24,074,699
22,056,194
11,569,257
2,018,505
29,072,553
4997,854
21%
Elgin Manor
400-10 - Program & Support - EM Total
(5,009)
(6,778)
1,769',
470;
(82,849)
(61,877)
83,319
32,737
32,267
' 6663°/
410-10 - Dietary - EM Total
854,231
956,906
(102,675)j
894,393'
988,750
794,159
(94,357)
915,056'
20,663
21%
420-10 - Nursing & Personal Care - EM Total
463,274
503,771
(40,497)!
938,283'
1,227,985
685,650
(289,702)
1,044,376'
106,093
430-10 - Housekeeping - EM Total
489,652
563,480
(73,828)
509,6851
550,829
412,997
(41,144)
517,059
7,374
440-10 - Laundry - EM Total
251,680
220o241
31,439,
255,72011
253,224
203,179
2,496
262,713
6,993
1
460-10 - General & Admin - EM Total
(1,934,264)
(1,907,038)
(27,226);
(2,402,659)
(2,117,981)
(1,902,017)
(284,678)
I: (2,112,622),
290,036
12370/,
Summary of Elgin Manor
119,564
330,583
(211,019)
195,892
819,958
132,091
(624,066)
659,319
463,4261
v%-.I II--uuivi IL u
Terrace Lodge
Budget
Year2024
Actual Performance Budget'
Year202S
Forecasted Actual
Forecasted
Performance
2026 Proposed
Proposed Budget $ Change
% Change
400-20 - Program & Support -TL Total
55,049
90,328
(35,279)
57,094''
27,587
11,802
29,507
90,494' 33,400
59^1,
410-20 - Dietary - TL Total
1,087,123
1,274,158
(187,035)
1,144,743'
1,191,016
946,465
(46,272)
1,165,643 20,899
21%
420-20 - Nursing & Personal Care . TL Total
610,184
449,877
160,307
700,239
722,169
212,997
(21,930)
822,600 122,361
171%
430-20 - Housekeeping - TL Total
550,795
624,585
(73,790)
646,618,
635,178
478,153
11,440
671,541' 24,923
4%
440-20 - Laundry . TL Total
284,239
257,577
26,663
282,250
271,783
212,544
10,467
287,391 5,141
21
460-20 - General & Admin - TL Total
(1,675,911)
(1,597,921)
(77,990)
(2,464,511);
(2,342,042)
(2,022,700)
(122,469)
(2,256,737); 207,774
.13
--- Summary of Terrace Lodge--
--911,479
1,098,603-
- -;(1871-125)
--366;434--505,691
1(160,740)-,
(1391257)
780,932-- - : 414,498
113"
Bobier Villa
400-30 - Program & Support - BV Total
44,869
39,994
4,875
50,738
22,901
1,712
27,837
73,069 22,331
441/,
410-30 - Dietary - BV Total
700,722
783,296
(82,574)
731,938
802,237
617,365
(70,298)
733,180' 1,242
01/1
420.30- Nursing & Personal Care- BV Total
29,575
(135,272)
164,847
8,922'
(49,954)
(160,494)
58,875
248,572' 239,650'
2686%
430.30 - Housekeeping - BV Total
321,027
316,141
4,886
336,266
318,262
237,609
18,004
314,127 (22,139)
-7^
440-30 - Laundry - BV Total
191,222
220,938
(29,716)
194,621,
231,674
185,910
(37,053)
185,737 (8,884)
5%
460-30- General &Admin-BVTotal
(1,172,464)
(726,291)
(446,173)
(1,382,675)
(1,241,477)
(1,164,023)
(141,197)
(1,315,289)' 67,386
5^/
Summary of Bobier Villa
114,951
498,807
(383,856)
(60,190)
83,642
(281,921)
(143,832)
239,396 299,586I
A981A'
Adult Day Program
480-Adult Day Total
0
(406,189)
406,189
(12,685)!
(76,631)
(33,315)
63,945
0 12,685
480-20 - Adult Day - TL Total
3,873
310,104
(306,230)
1t
(42,223)
(1,266)
42,224
480-30 - Adult Day . BV Total
2,366
96,085
(93,720)
O
(1,265)
1,945
1,265
Summary of Adult Day
6,239
0 '
6,239
(12,684)
(120,119)
(32,636)
107,434
O 12,684
-100
Total Net Cost of Operation' includes some Capital
funding
24,656,412
22820,921 `
1,835,491
24,564,151
23,345,367
11,226,050
1,218,784
30,752,199 6,188,04
2024 Carryforward Operating Removed
*Remove 2025 Capital Funding in 2025 Departmental
Operating Budget
Eng OCIF
Eng CCBF
Corp Act TL Construction One Time Funding & Occupancy Top UP
(382,155)
3,046,542
1,632,120
1,531,000
-
-
-
382,155
- 3,046,542
1,632,120
1,531,000
Total Increase to Base Operations Year over Year
24,656,412
22,820,921
1,835,491
30,391,658
23,345,367
11,226,050
1,218,784
30,752,199
360,542
1.190
r
Department Name
Engineering Services
Administrative Building
Ambulance
Emergency Operations Centre
Building & Property - TL
General & Admin - EM
Building & Property - EM
Library Services
General & Admin - BV
General & Admin - TL
Nursing & Personal Care - EM
Nursing & Personal Care - BV
Building & Property - BV
Nursing & Personal Care - TL
Archives
Laundry EM
Museum
Dietary - BV
Administrative Services
Corporate Activities
Dietary - EM
Dietary - TL
Financial Services
Fire School
Housekeeping - TL
information Technology
Laundry - BV
Laundry -'TL
Planning
Program & Support - EM
Total
i
I
I
202 !Proposed Capital Budget Plan
(Summary of 2625 Approved & 2026 Proposed With Carryforward)
Department Summary
2025 Budget (with:2024
2025 Request
2026 Budget
Carryforward
for!Carryforward
(Proposed New)
26,391,895.39
9,320,296.55
22,635,248.00
5,988,561.03
5,788,670.24
_ _ _ .2
200,000 OC
1,115,852.90
,742,553.37
1,429,683.00
y 522,000.00
522,00000
52;2,000.00
f •3,281,799.48
343,659.12
160,000.00
I , 228,484.00
228,484.00
O.00
636,901.37
: 215,261.33
11�0 000.0C
565,167.40
w204,763.35
443,016.7E
154,960.00
154,960.00
O.00
135,217.00
135,21700
8.0,000.0C
172,256.19
111,237.45
73,000.00
l' 145,682.15
1013,04193
40,000.00
587,435.35
93,995.40
315,000.00
152,322.30
73,691.25
6'1,244.00
80,513.00
60,288.20
20,000.0C
36,220.83
36,220.83
11 O.OG
54,673.79
31,982_.24
20,000.00
44,480.81
31,759.59
10,000.0G
0:00
0.00
30,000.00
207,544 21
0.00
776,720 00
18,268 84
0.00
13,000.00
0.00
0.001i
0.00
_ 0.00
0.00
5I0,000.00
10,000.00
0.00
10,000.00
3,538.80
0.00
0.00
1,23Q263.95
0.00
605,612.00
0.00
0.00
10,000.00
0.00
10,000.00
F 25,000.00
0.00
0.00
0.01
0.00
0.00
41,789,038.80 18,198,081.85 27,624,523.75
I'
'
i
Total 2026 Proposed
and,2025 Carryforwa
. 31,955,544.55
5,988,670.24_
2,172,236.37
_ 1,044,000.00
503,659.12
_ 228,484.00
325 261.33
647,780.10
154,960.00
215,217.00
184,237.45
143,041.93 ;
408,995AO
134,935.25"
80,288.20
36,220.83'
51,982.24
13,000.00
0.00
50,000.00
1O,00o.00
0.00
60'5,612.00
10,000.00
10,000.00
0.00
0.00
45,822,605.60